13th Salary Second Installment Must Be Paid by December 18, 2026

Overview

• Employers who split the 13th salary must pay the first parcel by November 30, 2026, and the second parcel no later than Friday, December 18, 2026, because the legal deadline of December 20 falls on a Sunday.
• The first parcel is paid without INSS or income tax (IRRF) withholdings while the second parcel is where employers must apply those mandatory deductions on the remaining amount.
• The 13th is calculated pro rata by dividing the worker’s total salary by 12 and multiplying by months worked, with a month counted only if the employee worked at least 15 days; habitual extras and commissions are averaged into the calculation.
• Companies may advance one or both parcels between February and November or pay the full amount by November 30, workers can ask to receive the first parcel with their January vacation, and banks typically do not clear deposits on weekends so firms must schedule payments to fall on business days.
• If employers delay or fail to pay workers can seek redress through unions, complaints to the Ministry of Labor, the Justiça do Trabalho or the Defensoria Pública and companies may face fines for each affected contract; INSS beneficiaries follow a separate calendar running roughly from November 24 to December 7, 2026.