Overview
- Federal law requires the 13th salary to be paid in two installments with the first due by November 30 and the second by December 20 under Laws 4.090/1962 and 4.749/1965.
- Because December 20, 2026 falls on a Sunday, multiple payroll advisers and outlets report the second installment is expected to be deposited by Friday, December 18 to meet the legal deadline.
- All workers with CLT contracts including domestic staff and those hired during the year qualify for a proportional 13th salary calculated as one‑twelfth of December pay for each month worked with months of 15 days or more counting as full.
- The second installment is computed as December remuneration minus the advance already paid and is subject to INSS contributions and income tax withholding where applicable, which is why the final payment is often smaller than the first.
- If an employer misses the deadline workers should first contact HR then their union and may file an online complaint with the Ministry of Labor or sue in the Labor Court; administrative fines apply to employers but do not replace the unpaid bonus.