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Home / brazil / Understand how to calculate the 1st and 2nd installment of the 13th salary – 30.11.201. – The market

Understand how to calculate the 1st and 2nd installment of the 13th salary – 30.11.201. – The market

Businesses have paid their employees by this Friday (30) for the first time since the thirteenth. In December, turning another rate into the account – the term ends on October 20.

By the end of this year about 211.2 billion wounds, such as 13th salary, would be injected around the former Brazilian economy, according to a study by Dieese (Department of Statistics and Socioeconomic Studies). The sum should be paid out to 84.5 million Brazilians, who will receive R $ 2,320 on average for satisfaction.

In the first meal there is no discount, so the worker will receive exactly 50% of their current salary – if the worker is in the company since January 2018. In the second installment, there will be discounts on INSS and income tax,

To calculate the value of the last rate, the worker must first find the part for social security. The INSS discount ranges from 8% to 11% salary, up to a maximum of R $ 1,129.16, according to salary range. You can find a pricing table on the Social Security website.

When providing an INSS discount, the worker will find the amount to be used as the basis for calculating the income tax. The IR rates, available on the IRS website – together with the amount of repayment to be deducted – range from 7.5% to 27.5%, depending on the payroll of employees. This year, those who won R $ 1,903.98 were released.

With an IR in hand, the employee must apply it based on the calculation for the previously determined income tax, and then the amount that determined the part to be deducted from the refusal.

Finally, in order to reach the amount of the 2nd War of 13, it is enough to give up the first war of 13, INSS and IR. For those who have subsidized articles, there is an extra step: from the basics for calculating to IR, deduct R $ 189.59 per addict.


Those who were engaged during the year will also be eligible for the bonus but will be proportional to the period. In order to reach the value of the first rent, the worker must divide his gross salary by 12, then multiply the result by the number of months worked by October.

The first war will be equal to the half of the value found, without a discount.

To find another war, you will need to create a similar account. After dividing the salary by 12, multiply the score for ten: it is considered from March to December. Decompress the first war and reach the value of the 2nd war, which will also have INSS and IR discounts.


With respect to an employee who started working in March and has a salary of $ 1,000.

  • Share your salary for 12: R $ 1,000 ÷ 12 = R $ 83
  • Multiply result with 8*: R $ 83 x 8 = R $ 667
  • Share the last value for 2 and you will find the first war of 13: R $ 667 ÷ 2 = R $ 333

(* March to October is eight months, in which case it must work at least 15 days in the month of employment, if it worked less than that, the month of March does not count)


Retired people, pensioners and other users of INSS (National Social Security Institute) have received a second war since the 13th of Monday (26).

Payment for Christmas subscription follows the payment schedule of benefits and runs until December 7th.

The first part was paid at the end of August and early September.

In the first reno, those who are already retired or retired in January this year received exactly half the value of their benefits.

Therefore, the final payment amount from this month will be a fee deducted for income tax, if any, and what INSS has already paid in the first meal.

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