Free calculator
Décimo (13th month) calculator
The décimo equals one month's salary per year, paid in three installments. Calculate the full or proportional décimo by months worked, with the CSS deduction (7.25%) and the net.
Result
Gross décimo—
Employee CSS (7.25%)—
Net to receive—
Legal basis: the décimo is paid in 3 installments (Decreto 19/1973) with special CSS rates: 7.25% employee, 10.75% employer. This calculator is a guide; always confirm with your accountant.
Frequently asked questions
How is the décimo calculated if my salary changes each month (commissions or overtime)?
The décimo isn't just base pay: each installment is 1/12 of everything earned in its period, so it includes commissions, overtime and other salary payments. That's why you should use the real average for the period instead of a fixed wage.
What is deducted from the décimo tercer mes?
The décimo carries CSS at its special 7.25% employee rate (10.75% employer) and no education tax, unlike ordinary salary.
How is the proportional décimo calculated if I only worked part of the year?
The proportional décimo is based on time worked: you accrue 1/12 of everything earned. If you worked 6 of 12 months at $1,000, your gross proportional décimo is 1,000 × 6 ÷ 12 = $500. You only receive the portion for the months worked before each installment (Apr 15, Aug 15, Dec 15).
Does nominaHQ calculate and pay the three décimo installments automatically?
Yes. nominaHQ computes each installment at the special CSS rate (7.25% employee, 10.75% employer), generates the SIPE file for the CSS and the bank ACH files. You can try it free for 30 days, up to 5 employees, no card required.