Differences Between Salary Bonus and 13th Salary: A Complete Guide

To the differences between salary bonus and 13th salary is a common question among Brazilian workers, especially because both involve financial benefits associated with formal work.

However, these concepts have different natures, purposes and rules that directly impact the worker's financial life.

Understanding these differences is not just a matter of financial organization, but also of knowing your labor rights.

After all, how do you plan your budget without understanding what each benefit represents?

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Our goal is to clarify the nuances of each benefit, highlighting its particularities and helping you make informed decisions.

Let's dive into this topic with a new and enriching perspective.

1. What is the Salary Bonus?

The salary bonus is an annual benefit provided for in the Consolidation of Labor Laws (CLT) and regulated by the Social Integration Program (PIS) and the Public Servant Asset Formation Program (Pasep).

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It works as a kind of bonus paid to low-income workers in the private or public sector, as long as they meet specific criteria.

Essentially, it is a social policy aimed at supplementing the income of those who earn up to two minimum monthly wages.

To be entitled to the benefit, the worker must have been registered with PIS/Pasep for at least five years.

As well as having worked with a signed employment contract for at least 30 days in the base year and having their data correctly informed by the employer in the Annual Social Information Report (RAIS).

Unlike other benefits, the allowance is not universal: it is restricted to a specific group, which reflects its nature of social support.

For example, a worker who earns R$2,000 per month and meets the requirements can receive up to a minimum wage as a bonus, paid according to the schedule set by the government.

Think of the wage supplement as a bridge that helps lower-income workers get through periods of greater financial hardship.

It is not a productivity award, but rather a mechanism for income redistribution.

In 2023, according to data from the Ministry of Labor, around 23.6 million workers received the salary bonus, which demonstrates its relevance in the Brazilian economic scenario.

2. What is the 13th Salary?

On the other hand, the 13th salary is a labor right guaranteed by the Federal Constitution of 1988.

Therefore, it applies to all workers with a signed employment contract, including domestic, rural and urban employees.

It corresponds to an extra remuneration equivalent to one month's salary, generally paid in two installments: the first by November 30th and the second by December 20th.

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Its function is to provide financial support at the end of the year, a period marked by seasonal expenses, such as parties and taxes.

The calculation of the 13th salary is proportional to the time worked in the year.

For example, if you only worked for a company for six months, you will receive half of your monthly salary as a 13th salary.

This benefit is universal for formal workers, regardless of their salary range, which makes it more comprehensive than the salary bonus.

Furthermore, the 13th is subject to discounts such as INSS and Income Tax, which can reduce the net amount received.

Imagine the 13th salary as an oxygen reserve for divers: it gives you that extra breath to face the financial challenges at the end of the year.

Unlike the allowance, it is not of an assistance nature, but rather a labor bonus, rewarding the worker's annual effort.

This distinction is crucial to understanding the difference between salary bonus and 13th salary.

3. Main Differences between Salary Bonus and 13th Salary

To further clarify, the difference between salary bonus and 13th salary can be summarized in five main aspects: eligibility, value, periodicity, purpose and taxation.

While the salary bonus is restricted to low-income workers, the 13th salary covers all formal employees.

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The value of the bonus is limited to a minimum wage, paid according to the PIS/Pasep calendar, while the 13th is proportional to the worker's salary and paid on fixed dates.

Furthermore, another important point is the objective of each benefit.

The salary bonus has a social function, aiming to reduce inequalities and support workers with more modest incomes.

The 13th salary is a bonus that recognizes the work carried out throughout the year, helping to cover typical end-of-year expenses, such as gifts or taxes.

Furthermore, the bonus is not subject to tax deductions, while the 13th is subject to deductions, which directly impacts the amount received.

Below, we present a comparison table to organize these differences:

Aspect	Salary Allowance	13th Salary
Eligibility	Workers with up to 2 minimum wages, registered with PIS/Pasep for 5 years, with a minimum of 30 days worked in the base year	All workers with a formal employment contract, regardless of income
Value	Up to a minimum wage, according to the PIS/Pasep calendar	Proportional to the monthly salary, paid in up to two installments
Periodicity	Annually, according to the government calendar	Annual, with installments in November and December
goal	Supplementing the income of low-income workers	Annual bonus for year-end expenses
Taxation	Tax exempt	Subject to INSS and Income Tax discounts

This table summarizes the main distinctions, but the difference between salary bonus and 13th salary goes beyond numbers.

It reflects distinct priorities: a social policy versus a labor reward.

4. Practical Examples to Illustrate the Difference

To make the differences between salary bonus and 13th salary more tangible, let's look at two original examples:

Example 1: Mariana, the cleaning assistant
Mariana works as a cleaning assistant in a company, earning R$1,500 per month.

She has been registered with PIS for seven years and has worked the entire year with a signed employment contract.

In 2025, she receives a salary bonus of R$ 1,412 (minimum wage value), paid in July, according to the PIS calendar.

At the end of the year, she also receives the 13th salary, equivalent to R$ 1,500, but with INSS and Income Tax discounts, resulting in around R$ 1,300 net.

The bonus helps Mariana pay off an old debt, while the 13th salary is used to buy Christmas presents.

Here, the bonus acts as extra financial support, while the 13th salary reinforces your seasonal budget.

Example 2: Carlos, the sales manager
Carlos is a sales manager and earns R$5,000 per month.

As his salary exceeds the limit of two minimum wages, he is not entitled to the salary bonus.

However, he receives the full 13th salary, totaling R$ 5,000, paid in two installments.

After discounts, he receives around R$ 4,200 net.

Carlos uses this amount to pay the IPVA and plan an end-of-year trip.

In this case, the 13th salary is a significant benefit, but the absence of the bonus reflects your higher income status.

These examples show how the difference between salary bonus and 13th salary impacts workers in different contexts, highlighting the selective nature of the bonus and the universality of the 13th.

5. An Analogy to Simplify

Imagine that the salary bonus and the 13th salary are like two types of fuel for a car.

The salary bonus is like a special additive, offered only to vehicles with smaller engines (low-income workers), to help keep them running on long trips.

The 13th salary is like an extra tank of gas, available to all cars (formal workers), guaranteeing additional energy for the final stretch of the annual journey.

Both help with the journey, but are provided at different times and under different conditions, with complementary purposes.

This analogy illustrates how the two benefits, although financial, meet different needs.

The bonus is a targeted reinforcement, while the 13th is a broader injection of resources.

Understanding this distinction is essential to planning the use of each benefit strategically.

6. Financial Impacts and Planning

To the differences between salary bonus and 13th salary is also reflected in financial planning.

The salary bonus, as it is tax-exempt and paid in a single installment, can be an opportunity to pay off debts or invest in basic needs, such as home improvements or education.

However, its fixed value (limited to the minimum wage) requires workers to prioritize essential expenses, especially for those who depend on this resource.

The 13th salary, as it is proportional to the salary, can represent a significant amount, but tax deductions require attention.

Many workers use their 13th salary for seasonal expenses, such as Christmas shopping or paying taxes, but experts recommend setting aside a portion for investments or emergencies.

For example, saving 20% of your 13th salary in an emergency savings account can prevent debt in the future.

Interestingly, a survey by the National Confederation of Commerce (CNC) in 2024 revealed that 62% of Brazilians use their 13th salary to pay debts, while only 15% allocate their salary bonus for the same purpose.

This suggests that the bonus is more often used for immediate consumption, while the 13th has a more versatile role in the budget.

How would you use these resources to balance your finances?

7. Salary bonus and 13th salary: Frequently Asked Questions

To the differences between salary bonus and 13th salary raises many questions among workers.

Below, we have compiled the most common questions in a clear and informative table:

Doubt	Response
Who is entitled to the salary bonus?	Workers with a formal employment contract, earning up to 2 minimum wages, registered with PIS/Pasep for at least 5 years and with 30 days worked in the base year.
Is the 13th salary mandatory?	Yes, it is a right of all workers with a signed employment contract, provided for in the Constitution.
Are there any deductions from the salary bonus?	No, the allowance is tax-exempt and is paid in full.
Can I receive a bonus and a 13th salary in the same year?	Yes, as long as the worker meets the criteria for the benefit and is formally employed.
What happens if I don't withdraw the bonus?	The amount returns to the Workers' Support Fund (FAT) if it is not withdrawn within the calendar period.

These answers help clarify the main questions, but it is always recommended to consult official sources, such as the Caixa Econômica Federal or Banco do Brasil websites, for updated details.

8. Salary bonus and 13th salary: Conclusion

Understand the differences between salary bonus and 13th salary It's more than just a question of curiosity: it's a tool for making informed financial decisions.

The salary bonus acts as support aimed at low-income workers, while the 13th salary is a universal bonus that reinforces the end-of-year budget.

Both, when well managed, can improve quality of life and open doors to investment or financial relief.

When planning to use these benefits, think about your priorities.

Could the allowance be the starting point for savings?

Or can the 13th salary help pay off that debt that’s weighing on your budget?

Understanding the nuances of each benefit is the first step to maximizing your resources.

After all, knowing your labor rights is the basis for a safer and more planned financial life.