13th Salary Countdown in Brazil: INSS Payments Start Nov. 24, First Installment Due Nov. 28

Overview

• Employers must deposit the first half of the 13th salary by Nov. 28 this year, with the balance due by Dec. 20 under labor law.
• INSS deposits for beneficiaries who receive up to one minimum wage begin Nov. 24, with payments for those above the minimum starting Dec. 1, sequenced by the final digit of the benefit card.
• New INSS beneficiaries who started receiving from June 2025 will have the proportional 13th paid in a single installment with the November payroll, deposited between Nov. 25 and Dec. 8.
• Public-sector schedules vary: many municipal, state and federal workers already received the first parcel, Rio state pays the second on Dec. 19, the federal Executive deposits in early December, and cities such as Duque de Caxias, São João de Meriti and Teresópolis will pay in a single installment by Dec. 20.
• For 2026, the PIS/Pasep abono shifts to an INPC-indexed income cutoff with the payment calendar to be set by Codefat on Dec. 16, and amounts will follow the 2026 minimum wage for the 2024 base year.