Question 1

What is the 13th salary (decimo terceiro) in Brazil?

Accepted Answer

The 13th salary is a mandatory year-end bonus equal to one month's salary, guaranteed by the Brazilian constitution. It is paid in two installments: the first (50%) between February and November (usually in November), and the second (50%, minus tax deductions) by December 20th. INSS and IRRF are deducted only from the second installment. FGTS is deposited on both installments.

Question 2

How does INSS work on a Brazilian payslip?

Accepted Answer

INSS (social security) uses progressive rates applied to salary brackets: 7.5% (up to R$1,412), 9% (R$1,412.01-R$2,666.68), 12% (R$2,666.69-R$4,000.03), and 14% (R$4,000.04-R$7,786.02). The calculation is progressive like income tax - each bracket rate applies only to the portion within that range. There is a ceiling; earnings above the cap are not subject to INSS.

Question 3

What is FGTS and does it appear as a deduction on the payslip?

Accepted Answer

FGTS (Fundo de Garantia do Tempo de Serviço) is a severance fund where employers deposit 8% of the employee's gross salary into a government-managed individual account each month. It is NOT deducted from the employee's salary - it is an additional employer cost. However, it often appears on the payslip as an informational line item showing the employer's deposit amount.

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