When and how are salaries prorated in Brazil?

In Brazil, salaries are prorated to account for the 13th salary and vacation bonus by dividing the annual salary by 13.33. This ensures the total annual compensation is evenly distributed throughout the year.

Monthly salaries are based on a 30-day month, and adjustments are made for partial months by calculating a daily rate and multiplying it by the number of days worked. This approach helps ensure fair and accurate compensation for employees throughout the year.


Annual Salary Division

  • 13th Salary: Employees receive an additional monthly salary at the end of the year, typically paid in two installments—one in November and one in December.

  • Vacation Subsidy: Employees also receive a vacation bonus equivalent to one-third of their annual salary, paid when they take their annual leave.


To accommodate these additional payments, annual salaries are divided by 13.33 rather than the standard 12 months. This adjustment helps to evenly distribute the total annual compensation across each month.


Monthly Salary Calculation

  1. Dividing Annual Salary:

    • For example, if an employee’s total annual salary is R$60,000, it is divided by 13.33.
    • Calculation: R$60,000 ÷ 13.33 ≈ R$4,500.
    • This R$4,500 monthly salary includes the allocation for both the 13th salary and the vacation bonus.

  2. Standard Monthly Salary:

    • The monthly salary is based on a standard 30-day month for simplicity and consistency.


Adjusting for Partial Months

When an employee starts or leaves partway through a month, their salary needs to be prorated based on the actual number of days worked:

  1. Calculate Daily Salary:

    • Divide the monthly salary by 30 (the number of days in a standard month).
    • For the example of R$4,500 per month: Daily salary = R$4,500 ÷ 30 = R$150.

  2. Determine Prorated Salary:

    • Multiply the daily salary by the number of days worked in the partial month.
    • For instance, if an employee worked 15 days in a month, the prorated salary would be R$150 × 15 = R$2,250.

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