The first installment will be paid on Friday. See how to calculate

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The first installment of the 13th salary will be disbursed on Friday, November 28, 2025, due to the postponement of the official date that occurred on Sunday. To calculate the amount, the annual salary is considered divided by 12 multiplied by the months of work.

Workers should receive the first payment of their 13th paycheck on Friday the 28th. Brazilian legislation stipulates that the first installment of the annual bonus must be paid by November 30. However, since this date falls on a Sunday this year, deposits have been made.

The thirteenth salary is usually paid in two installments, each with fixed dates. The second part of the payment must be made by December 20th. Since the date will be on Saturday, payment will be submitted until December 19th.

The thirteenth salary was established by Law No. 4090 of 1962, which is to divide the full salary by 12 (i.e. a period of one year), and multiply it by the number of months of work.

For those who worked all year, the amount to be received is equivalent to one month’s salary. If the worker does not complete 12 months in the company, he will receive a proportional amount, which is called the thirteenth proportional amount.

Employees who can receive the benefit are those with a formal contract, public service employees, pensioners and pensioners of the National Social Security Institute, casual workers through unions, domestic employees and workers in rural areas.

The disbursement of the thirteenth installment to retirees and pensioners began with the regular monthly payment on Monday the twenty-fourth for those receiving the minimum wage. The calendar runs until December 5th. In total, the thirteenth installment will be made of more than 2.3 million benefits paid by INSS.

Those insured who receive an entitlement with the last number 1 receive first, and those who receive up to the current minimum wage (R$ 1,518). Beneficiaries with a final number of 6 to 0 get paid in the first five workdays of December, as do those who earn above the minimum wage.

Income tax deductions (IRRF) and National Institute of Social Security (INSS) apply only to the value of the second installment, taking into account the total gross value of the thirteenth salary to calculate the rate. Therefore, the final net value of the second payment will be less than the value of the first payment.