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Brazil’s 13th Salary Deadlines Move Up: First Payment Due Nov. 28, Second on Dec. 19

Piauí plans a R$1.12 billion year‑end injection that includes R$263 million for the December 19 second installment.

Overview

  • Because the statutory dates fall on a weekend in 2025, employers must deposit the first installment by Friday, November 28, and the second by Friday, December 19, under banking and labor rules.
  • The first installment is paid at the gross amount, while the second includes INSS and income tax deductions, making the initial payment typically larger.
  • Eligibility covers CLT workers, INSS retirees and pensioners, apprentices, rural workers and avulsos, while PJs and interns generally are not entitled to the benefit.
  • Most INSS beneficiaries already received both installments earlier this year, and those who began receiving from June will get a proportional one‑time payment between November 25 and December 8.
  • Piauí set its second installment for December 19, kept the first tied to each worker’s birthday month, scheduled November payrolls for the 25th and 28th and December payrolls for the 26th and 31st, and estimates a R$1.12 billion boost to the state economy.