Lawyer Warns: First Installment of 13th Salary Must Be Paid Without Deductions of Social Security or Income Tax

Written by Bruno Teles

Published on 31/08/2025 at 22:20

A primeira parcela do 13º salário é paga integralmente, sem desconto de INSS ou Imposto de Renda, conforme a Lei nº 4.749/65 — só a segunda parcela sofre os abatimentos legais.

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Expert Emphasizes That Only The Second Installment Of The Benefit Is Subject To Deductions, According To Law No. 4,749/65 And TST Decisions

The first installment of the 13th salary is paid in full, without INSS or Income Tax deductions, as explained by labor lawyer Alexandre Ferreira (OAB-MS 14,646) this Sunday (August 31, 2025). The topic, which generates recurring doubts among workers, is regulated by Law No. 4,749/65 and must be followed by all companies in Brazil.

The amount of the first installment is equivalent to 50% of the salary from the previous month and must be deposited between February and November 30 of each year. The second part, mandatory by December 20, is the one that brings legal deductions, such as INSS, Withholding Income Tax (IRRF), and FGTS.

What The Law Says About Payment

The legislation establishes that the 13th salary is a constitutional right guaranteed to all formal employees, governed by the CLT (Consolidation of Labor Laws). The first installment must be paid without any deductions, and the second concentrates the withholdings. This model was created to balance companies’ cash flow while allowing workers greater financial predictability.

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Possibility of Advance During Vacation

Another important point is the possibility of requesting the advance of the first installment of the 13th salary along with vacation. In this case, the request must be formalized in writing by January of the year in which the benefit will be paid. This practice is common among workers who need financial reinforcement at the beginning of the year to pay off debts or reorganize their budget.

This resource acts as a strategic anticipation, but it is optional for both the employee and the employer, as long as it is requested within the legal deadline.

Impact On The Worker’s Financial Planning

@alexandreferreira_adv

Understand Your Rights Regarding The 13th Salary! The 13th salary is a right guaranteed to those who work with a signed contract, but do you know how it works? Check out this important information: 1️⃣ The 13th salary can be divided into two installments. The first must be paid by November 30 and the second by December 20. 2️⃣ The first installment has no deductions, being calculated on the gross salary and other additions, such as overtime and bonuses. 3️⃣ Planning to take vacation between February and November? You can request the advance of the first installment to receive it along with the vacation payment. This information is important for you to monitor your payment and ensure everything is correct! Did you know all these rules? #lawyer #work #worker #employment #law

♬ original sound – Alexandre Ferreira OABMS 14646

Understanding how the first installment of the 13th salary works helps the employee better manage their finances. Since the amount is received in full, it can be used to pay off debts, build savings, or cover year-end expenses. The second installment, with deductions, tends to be smaller, requiring attention to avoid creating false expectations in the family budget.

For specialists, the 13th salary continues to be an important tool for financial organization for millions of Brazilians, allowing not only to alleviate seasonal expenses but also to strengthen economic security during times of higher consumption.

And you, did you know that the first installment of the 13th salary should be paid without deductions? Do you think this model helps or hinders financial planning? Leave your opinion in the comments — we want to hear your experience.

Lawyer Warns: First Installment of 13th Salary Must Be Paid Without Deductions of Social Security or Income Tax

Expert Emphasizes That Only The Second Installment Of The Benefit Is Subject To Deductions, According To Law No. 4,749/65 And TST Decisions

What The Law Says About Payment

Possibility of Advance During Vacation

Impact On The Worker’s Financial Planning

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Lawyer Warns: First Installment of 13th Salary Must Be Paid Without Deductions of Social Security or Income Tax

Expert Emphasizes That Only The Second Installment Of The Benefit Is Subject To Deductions, According To Law No. 4,749/65 And TST Decisions

What The Law Says About Payment

Possibility of Advance During Vacation

Impact On The Worker’s Financial Planning

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