Brazil advances 13th salary payment to December 18 as December 20 falls on Sunday

Brazil's 13th month salary (annual bonus) will be paid to workers on December 18, 2026, instead of the legal deadline of December 20, because that date falls on a Sunday. The first installment remains due by November 30. This adjustment applies only in 2026 due to calendar constraints.

Quick Facts

Second installment of 13th month salary (gratificação natalina) advanced to December 18
First installment remains on traditional November 30 deadline
Legal deadline of December 20 falls on Sunday, requiring advance to preceding business day
INSS advanced annual bonus for retirees in April and May 2026
Brazilian formally employed workers with at least 15 days worked in the year

Brazil's 13th month salary (gratificação natalina) will see its second installment paid earlier than usual in 2026 due to calendar constraints. The legal deadline for the second payment is December 20, which falls on a Sunday that year. Because employers cannot delay payment beyond the legal deadline, the payment must be processed on December 18, the preceding business day (Friday), rather than waiting until Monday, December 21.

The first installment remains on its traditional schedule, due by November 30, 2026 (Monday). This first payment typically represents approximately 50 percent of gross salary without deductions. The second installment, payable by December 18, includes mandatory deductions such as social security contributions (INSS) and income tax (IR) where applicable, and is typically smaller than the first payment.

Under Brazilian labor law (Lei 4.090/1962), the 13th salary is owed to all formally employed workers who have worked at least 15 days in a calendar year, as well as to retirees and pensioners. Employees on maternity leave or medical leave also receive the benefit. The payment is calculated as 1/12 of gross annual salary for each month worked; any month with 15 or more days of work counts as a full month.

Employers may advance the first installment between February and November, or provide it alongside vacation pay if requested by the employee. Workers who received the advance during vacation do not receive a separate first installment in November; only the balance owing is paid in December. In cases of dismissal without just cause, the 13th salary is paid proportionally; workers dismissed with just cause forfeit the benefit entirely.

For retirees and pensioners, the National Social Security Institute (INSS) advanced payment of the annual bonus in 2026 in two installments during April and May for those already receiving benefits as of April. Beneficiaries whose benefits began after April will receive their 13th salary in November alongside their regular monthly payment, if their benefit type is eligible for the annual bonus.

The 2026 change affects only the timing of payment in that specific year and does not create a permanent earlier deadline or add additional payments. Employers are advised to organize payment processing in advance to meet the adjusted deadline.

Topics

Business World

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Entities

Why This Matters

Approximately 100 million Brazilian workers and retirees receive 13th month salary annually. The 2026 calendar adjustment requires employers to process payroll two days earlier than the legal deadline to avoid Sunday payment; workers retain the same total compensation but on an accelerated timeline. Employers must coordinate banking and HR systems in advance to meet the December 18 deadline. The change affects formal employment payroll cycles and cash flow planning for both private and public sector organizations.