{"id":355937,"date":"2025-12-19T13:00:59","date_gmt":"2025-12-19T16:00:59","guid":{"rendered":"https:\/\/fdr.com.br\/tendencias\/?p=355937"},"modified":"2025-12-19T12:00:26","modified_gmt":"2025-12-19T15:00:26","slug":"como-calcular-o-desconto-do-ir-na-segunda-parcela-do-13-salario","status":"publish","type":"post","link":"https:\/\/fdr.com.br\/tendencias\/como-calcular-o-desconto-do-ir-na-segunda-parcela-do-13-salario\/","title":{"rendered":"Como calcular o desconto do IR na segunda parcela do 13\u00ba sal\u00e1rio"},"content":{"rendered":"<p data-start=\"414\" data-end=\"693\">O desconto do <strong data-start=\"428\" data-end=\"453\">Imposto de Renda (IR)<\/strong> na segunda parcela do <strong data-start=\"476\" data-end=\"491\">13\u00ba sal\u00e1rio<\/strong> costuma gerar d\u00favidas todos os anos. Isso porque a tributa\u00e7\u00e3o segue regras diferentes do sal\u00e1rio mensal.<\/p>\n<p data-start=\"414\" data-end=\"693\">Saber como o c\u00e1lculo funciona ajuda a evitar surpresas e a se planejar melhor para o fim do ano.<\/p>\n<div><script src=\"https:\/\/geo.dailymotion.com\/player\/x15cca.js\" data-video=\"x9uk72g\" data-params=\"mute=true\"><\/script><\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"VideoObject\",\"name\":\"C\u00e1lculo do 13\u00ba Sal\u00e1rio 2025: Quanto cai na conta (Simula\u00e7\u00e3o)\",\"description\":\"\u26a0\ufe0f CALCULE O SEU D\u00c9CIMO AQUI: https:\/\/fdr.com.br\/2025\/11\/26\/50-do-seu-13-salario-vai-cair-essa-semana-calcule-agora-pelo-simulador\/Voc\u00ea j\u00e1 fez as contas do seu D\u00e9cimo Terceiro Sal\u00e1rio este ano? Cuidado: muita gente se assusta quando o dinheiro cai na conta porque esquece dos descontos obrigat\u00f3rios que \\\"comem\\\" uma boa parte do valor.\ud83d\udc47 O que voc\u00ea vai aprender: Hashtags: #13Salario #DireitosTrabalhistas #Finan\u00e7asPessoais #CLT #CalculoTrabalhista #FDR\",\"thumbnailUrl\":\"https:\/\/s2.dmcdn.net\/v\/ZVmB81fAAHs9Uj0D7\/x120\",\"uploadDate\":\"2025-11-27T16:20:22-03:00\",\"duration\":\"PT82S\",\"embedUrl\":\"https:\/\/geo.dailymotion.com\/player.html?video=x9uk72g\"}<\/script><\/p>\n<h2 data-start=\"700\" data-end=\"745\">Quando o IR \u00e9 descontado do 13\u00ba sal\u00e1rio?<\/h2>\n<p data-start=\"746\" data-end=\"854\">O Imposto de Renda \u00e9 cobrado <strong data-start=\"775\" data-end=\"812\">somente na segunda parcela do 13\u00ba<\/strong>, normalmente paga at\u00e9 <strong data-start=\"835\" data-end=\"853\">20 de dezembro<\/strong>.<\/p>\n<p data-start=\"856\" data-end=\"1041\">A <strong data-start=\"858\" data-end=\"878\">primeira parcela<\/strong>, paga at\u00e9 novembro, <strong><a href=\"https:\/\/fdr.com.br\/2025\/12\/16\/13-salario-quem-trabalha-ha-6-meses-vai-receber-2-parcela-em-dezembro\/\">corresponde a 50% do sal\u00e1rio bruto<\/a><\/strong> e <strong data-start=\"936\" data-end=\"976\">n\u00e3o sofre desconto de IR nem de INSS<\/strong>. J\u00e1 na segunda parcela, os tributos s\u00e3o aplicados de uma s\u00f3 vez.<\/p>\n<h2 data-start=\"1048\" data-end=\"1102\">Como funciona o c\u00e1lculo do IR na segunda parcela?<\/h2>\n<p data-start=\"1103\" data-end=\"1197\">O<strong> c\u00e1lculo do IR do 13\u00ba<\/strong> \u00e9 feito de forma <strong data-start=\"1143\" data-end=\"1156\">exclusiva<\/strong>, ou seja, n\u00e3o se soma ao sal\u00e1rio mensal. De todo modo, a\u00a0l\u00f3gica \u00e9 simples:<\/p>\n<ol data-start=\"1220\" data-end=\"1366\">\n<li data-start=\"1220\" data-end=\"1257\">\n<p data-start=\"1223\" data-end=\"1257\">Valor total do 13\u00ba sal\u00e1rio bruto<\/p>\n<\/li>\n<li data-start=\"1258\" data-end=\"1279\">\n<p data-start=\"1261\" data-end=\"1279\"><strong><a href=\"https:\/\/fdr.com.br\/category\/direitos-beneficios\/inss\/\">Desconto do INSS<\/a><\/strong><\/p>\n<\/li>\n<li data-start=\"1280\" data-end=\"1321\">\n<p data-start=\"1283\" data-end=\"1321\">Desconto por dependentes (se houver)<\/p>\n<\/li>\n<li data-start=\"1322\" data-end=\"1366\">\n<p data-start=\"1325\" data-end=\"1366\">Resultado final = base de c\u00e1lculo do IR<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"1368\" data-end=\"1468\">Sobre essa base, aplica-se a <strong data-start=\"1397\" data-end=\"1439\">tabela progressiva do Imposto de Renda<\/strong> vigente no ano do pagamento.<\/p>\n<h2 data-start=\"1475\" data-end=\"1527\">Tabela do Imposto de Renda usada no 13\u00ba sal\u00e1rio<\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1529\" data-end=\"1774\">\n<thead data-start=\"1529\" data-end=\"1565\">\n<tr data-start=\"1529\" data-end=\"1565\">\n<th data-start=\"1529\" data-end=\"1553\" data-col-size=\"sm\">Base de c\u00e1lculo anual<\/th>\n<th data-start=\"1553\" data-end=\"1565\" data-col-size=\"sm\">Al\u00edquota<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1602\" data-end=\"1774\">\n<tr data-start=\"1602\" data-end=\"1630\">\n<td data-start=\"1602\" data-end=\"1620\" data-col-size=\"sm\">At\u00e9 R$ 2.259,20<\/td>\n<td data-start=\"1620\" data-end=\"1630\" data-col-size=\"sm\">Isento<\/td>\n<\/tr>\n<tr data-start=\"1631\" data-end=\"1667\">\n<td data-start=\"1631\" data-end=\"1659\" data-col-size=\"sm\">R$ 2.259,21 a R$ 2.826,65<\/td>\n<td data-start=\"1659\" data-end=\"1667\" data-col-size=\"sm\">7,5%<\/td>\n<\/tr>\n<tr data-start=\"1668\" data-end=\"1703\">\n<td data-start=\"1668\" data-end=\"1696\" data-col-size=\"sm\">R$ 2.826,66 a R$ 3.751,05<\/td>\n<td data-start=\"1696\" data-end=\"1703\" data-col-size=\"sm\">15%<\/td>\n<\/tr>\n<tr data-start=\"1704\" data-end=\"1741\">\n<td data-start=\"1704\" data-end=\"1732\" data-col-size=\"sm\">R$ 3.751,06 a R$ 4.664,68<\/td>\n<td data-start=\"1732\" data-end=\"1741\" data-col-size=\"sm\">22,5%<\/td>\n<\/tr>\n<tr data-start=\"1742\" data-end=\"1774\">\n<td data-start=\"1742\" data-end=\"1765\" data-col-size=\"sm\">Acima de R$ 4.664,68<\/td>\n<td data-start=\"1765\" data-end=\"1774\" data-col-size=\"sm\">27,5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1776\" data-end=\"1878\">Al\u00e9m da al\u00edquota, o c\u00e1lculo considera uma <strong data-start=\"1818\" data-end=\"1839\">parcela a deduzir<\/strong>, o que reduz o valor final do imposto.<\/p>\n<h2 data-start=\"1885\" data-end=\"1929\">Exemplo pr\u00e1tico de c\u00e1lculo do IR no 13\u00ba<\/h2>\n<p data-start=\"1930\" data-end=\"1957\">Imagine um trabalhador com:<\/p>\n<ul data-start=\"1959\" data-end=\"2011\">\n<li data-start=\"1959\" data-end=\"1982\">\n<p data-start=\"1961\" data-end=\"1982\">13\u00ba bruto: R$ 3.000<\/p>\n<\/li>\n<li data-start=\"1983\" data-end=\"2011\">\n<p data-start=\"1985\" data-end=\"2011\">Desconto de INSS: R$ 270<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2013\" data-end=\"2070\">Base de c\u00e1lculo do IR:<br data-start=\"2035\" data-end=\"2038\" \/>R$ 3.000 \u2212 R$ 270 = <strong data-start=\"2058\" data-end=\"2070\">R$ 2.730<\/strong><\/p>\n<p data-start=\"2072\" data-end=\"2239\">Esse valor se enquadra na faixa de <strong data-start=\"2107\" data-end=\"2115\">7,5%<\/strong>. Logo ap\u00f3s aplicar a al\u00edquota e a parcela a deduzir, o imposto fica em torno de <strong data-start=\"2191\" data-end=\"2208\">R$ 30 a R$ 40<\/strong>, dependendo da tabela vigente.<\/p>\n<style>@media (min-width: 992px) {\n    .recomendadorV2Area1 {\n        width: 280px;\n    }\n    .recomendadorV2Area2 {\n        padding: 0px 20px;\n        width: calc(100% - 280px);\n    }\n}\n\n@media (max-width: 992px) {\n    .recomendadorV2Button {\n        margin: 0 auto;\n    }\n    .recomendadorV2Area {\n        flex-direction: column;\n        text-align: center;\n    }\n    .recomendadorV2Area2 {\n        padding: 0px 20px;\n    }\n}\n\n.recomendadorV2Area {\n    background: #eeeeee3d;\n    border-radius: 10px;\n    padding: 15px;\n    display: flex;\n    margin: 15px auto;\n    border: 1px solid #00000014;\n    max-width: 800px;\n}\n\n.recomendadorV2Area1 img {\n    width: 280px;\n    height: auto;\n    border-radius: 8px;\n}\n\n.linkrecomendadorv2 {\n    text-decoration: none !important;\n}\n\n.recomendadorV2Area2 .recomendadorV2Type {\n    text-transform: uppercase;\n    font-weight: 500;\n    font-size: 11px;\n    letter-spacing: 2px;\n    color: #666;\n    margin: 12px 0;\n    display: block;\n}\n\n.recomendadorV2Title h2 {\n    padding-top: 0px !important;\n    margin: 0px !important;\n    border-left: none !important;\n    padding-left: 0px !important;\n    line-height: 1.3;\n    color: #000 !important;\n    font-size: 24px;\n    margin-bottom: 12px !important;\n}\n\n.recomendadorV2Desc {\n    color: #333;\n    margin: 12px 0px !important;\n    font-size: 15px;\n    line-height: 1.5;\n}\n\n.recomendadorV2Button {\n    width: auto;\n    max-width: 200px;\n    margin: 0;\n    display: inline-flex;\n    align-items: center;\n    background: #1D3557;\n    border-radius: 8px;\n    color: #fff;\n    height: 36px;\n    justify-content: center;\n    text-align: center;\n    font-size: 14px;\n    padding: 0 20px;\n    transition: background-color 0.2s ease;\n}\n\n.recomendadorV2Button:hover {\n    background: #2a4d7a;\n}\n\n.recomendadorV2Button:after {\n    margin-top: -2px;\n    content: \"\u2192\";\n    padding: 0px 0px 0px 8px;\n}\n\n.recomendadorV2Alert {\n    text-align: left;\n    font-size: 11px;\n    margin-top: 8px;\n    color: #666;\n}\n\n.recomendadorFixedArea {\n    width: 100%;\n    display: flex;\n    justify-content: center;\n    align-items: center;\n}\n\n@media (min-width: 992px) {\n    #recomendadorFixed {\n        width: 32% !important;\n        left: 5%;\n    }\n    .recomendadorCloseFixed{\n        right: inherit !important;\n        left: 378px !important;\n    }\n}\n\n#recomendadorFixed {\n    width: 90%;\n    box-shadow: 0 10px 20px 0px #00000057;\n    display: none;\n    height: 90px;\n    background: #F6F6F6;\n    position: fixed;\n    flex-direction: row;\n    bottom: 10px;\n    z-index: 9999;\n    border-radius: 16px;\n    padding: 7px 10px;\n}\n\n.recomendadorLeftArea {\n    width: 160px;\n}\n\n.recomendadorRightArea h2 {\n    padding-top: 0px;\n    margin: 2px 0px 4px 0px !important;\n    font-weight: 400;\n    text-align: center;\n    padding-left: 0px !important;\n    color: #000 !important;\n    border-left: none !important;\n    line-height: 20px;\n    font-size: 12px !important;\n}\n\n.recomendadorImgFixed {\n    overflow: hidden;\n    padding: 8px 6px;\n    height: 100%;\n}\n\n.recomendadorImgFixed img {\n    height: 100% !important;\n    border-radius: 16px;\n}\n\n.recomendadorRightArea {\n    padding-top: 6px;\n    display: flex;\n    width: calc(100% - 130px);\n    justify-content: space-between;\n    align-items: center;\n    flex-direction: column;\n}\n\n.recomendadorButtonFixed {\n    margin: 0 auto;\n    background: #1D3557;\n    width: 80%;\n    text-align: center;\n    font-size: 10px;\n    color: #FFF;\n    padding: 2px 10px;\n    border-radius: 3px;\n}\n\n.recomendadorButtonFixed:after {\n    margin-top: -3px;\n    content: \"\u2192\";\n    padding: 0px 0px 0px 10px;\n}\n\n.recomendadorAlertFixed {\n    font-weight: 400;\n    text-align: center;\n    color: #484848;\n    font-size: 8px;\n}\n\n.recomendadorCloseFixed {\n    z-index: 99999;\n    display: none;\n    right: 0px;\n    left: inherit;\n    bottom: 99px;\n    position: fixed;\n    justify-content: center;\n    background: #F6F6F6;\n    width: 25px;\n    align-items: center;\n    height: 25px;\n    font-weight: 800;\n    border-radius: 50%;\n    border: 1px solid #EBEBEB;\n}\n\n.recomendadorV2Desc{\n    color: #000000;\n    margin: 20px 0px;\n}\n\n@media (max-width: 576px) {\n    .recomendadorV2Area {\n      padding: 10px;\n      max-width: 100%;\n    }\n  \n    .recomendadorV2Area1 img {\n      width: 100%;\n      border-radius: 6px;\n    }\n  \n    .recomendadorV2Area2 .recomendadorV2Type {\n      font-size: 9px;\n      letter-spacing: 1px;\n      margin: 8px 0;\n    }\n  \n    .recomendadorV2Title h2 {\n      font-size: 18px !important;\n      margin-bottom: 8px !important;\n      line-height: 1.2;\n    }\n  \n    .recomendadorV2Desc {\n      font-size: 14px;\n      margin: 8px 0 !important;\n      line-height: 1.4;\n    }\n  \n    .recomendadorV2Button {\n      font-size: 14px;\n      height: 40px;\n      padding: 0 12px;\n      max-width: 100%;\n      width: 100%;\n    }\n  \n    .recomendadorV2Button:after {\n      padding-left: 6px;\n    }\n  }\n  <\/style>\n        <div class=\"lazyblock-recomendador-v2-2jDGz wp-block-lazyblock-recomendador-v2\">\n        <a class=\"linkrecomendadorv2\" href=\"https:\/\/fdr.com.br\/tendencias\/inss-2026-aposentados-e-pensionistas-ja-podem-conferir-o-calendario-de-pagamentos\/\">\n            <div class=\"recomendadorV2Area\">\n            <div class=\"recomendadorV2Area1\">\n                <div class=\"recomendadorV2Img\">\n                <img class=\"lazyloaded\" decoding=\"async\" src=\"https:\/\/fdr.com.br\/tendencias\/wp-content\/uploads\/2025\/12\/1_fdr-fv24-63-750x375.jpg\" data-src=\"https:\/\/fdr.com.br\/tendencias\/wp-content\/uploads\/2025\/12\/1_fdr-fv24-63-750x375.jpg\" alt=\"\">\n                <\/div>\n            <\/div>\n            <div class=\"recomendadorV2Area2\">\n                <div class=\"recomendadorV2Type\">\n                    <span>INSS 2026<\/span>\n                <\/div>\n                <div class=\"recomendadorV2Title\">\n                <h2><span>Calend\u00e1rio do INSS j\u00e1 dispon\u00edvel<\/span><\/h2>\n                <\/div>\n                <div class=\"recomendadorV2Desc\">\n                <span>Aposentados e pensionistas j\u00e1 podem conferir as datas de pagamento de 2026.<\/span>\n                <\/div>\n                <div class=\"recomendadorV2Button\">Ver calend\u00e1rio<\/div>\n                <div class=\"recomendadorV2Alert\"><\/div>\n            <\/div>\n            <\/div>\n        <\/a>\n        <div>\n            <div style=\"z-index:99999;\" id=\"buttonClose\" onclick=\"closeRecomendadorFixed()\">\n            <div class=\"recomendadorCloseFixed\">X<\/div>\n            <\/div>\n            <a href=\"https:\/\/fdr.com.br\/tendencias\/inss-2026-aposentados-e-pensionistas-ja-podem-conferir-o-calendario-de-pagamentos\/\">\n            <div class=\"recomendadorFixedArea\">\n                <div id=\"recomendadorFixed\">\n                <div class=\"recomendadorLeftArea\">\n                    <div class=\"recomendadorImgFixed\">\n                    <img class=\"lazyload\" decoding=\"async\" src=\"https:\/\/fdr.com.br\/tendencias\/wp-content\/uploads\/2025\/12\/1_fdr-fv24-63-750x375.jpg\" alt=\"\">\n                    <\/div>\n                <\/div>\n                <div class=\"recomendadorRightArea\">\n                    <div class=\"recomendadorTitleFixed\">\n                    <h2><span>Calend\u00e1rio do INSS j\u00e1 dispon\u00edvel<\/span><\/h2>\n                    <\/div>\n                    <div class=\"recomendadorButtonFixed\">Ver calend\u00e1rio<\/div>\n                    <div class=\"recomendadorAlertFixed\"><\/div>\n                <\/div>\n                <\/div>\n            <\/div>\n            <\/a>\n        <\/div>\n        <\/div>\n<h2 data-start=\"2246\" data-end=\"2294\">Por que a segunda parcela do 13\u00ba vem menor?<\/h2>\n<p data-start=\"2295\" data-end=\"2464\">O principal motivo \u00e9 que o <span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/fdr.com.br\/category\/financas\/irpf\/\"><strong>desconto do IR<\/strong><\/a><\/span> e do INSS ocorre <strong data-start=\"2354\" data-end=\"2373\">todo de uma vez<\/strong>. Al\u00e9m disso, o 13\u00ba n\u00e3o \u00e9 dilu\u00eddo ao longo do ano, o que concentra os tributos em dezembro.<\/p>\n<p data-start=\"2466\" data-end=\"2537\">Por isso, o valor l\u00edquido costuma ser bem inferior \u00e0 metade do sal\u00e1rio.<\/p>\n<h2 data-start=\"2544\" data-end=\"2593\">Quem pode ficar isento do IR no 13\u00ba sal\u00e1rio?<\/h2>\n<p data-start=\"2594\" data-end=\"2791\">Trabalhadores cuja base de c\u00e1lculo fique <strong data-start=\"2635\" data-end=\"2666\">abaixo do limite de isen\u00e7\u00e3o<\/strong> n\u00e3o pagam Imposto de Renda, mesmo recebendo o 13\u00ba. Dependentes ajudam a reduzir a base, mas n\u00e3o garantem isen\u00e7\u00e3o autom\u00e1tica.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O desconto do Imposto de Renda (IR) na segunda parcela do 13\u00ba sal\u00e1rio costuma gerar d\u00favidas todos os anos. Isso porque a tributa\u00e7\u00e3o segue regras diferentes do sal\u00e1rio mensal. Saber como o c\u00e1lculo funciona ajuda a evitar surpresas e a se planejar melhor para o fim do ano. Quando o IR \u00e9 descontado do 13\u00ba [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":351957,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard","override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","share_position":"hide","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_reading_time":"0","post_reading_time_wpm":"300","post_calculate_word_method":"str_word_count","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_comment_section":"1","number_popup_post":"1","show_author_box":"1","show_post_related":"0","show_inline_post_related":"0"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0","subtitle":""},"jnews_primary_category":[],"jnews_social_meta":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-355937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geral"],"_links":{"self":[{"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/posts\/355937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/comments?post=355937"}],"version-history":[{"count":2,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/posts\/355937\/revisions"}],"predecessor-version":[{"id":355939,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/posts\/355937\/revisions\/355939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/media\/351957"}],"wp:attachment":[{"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/media?parent=355937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/categories?post=355937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fdr.com.br\/tendencias\/wp-json\/wp\/v2\/tags?post=355937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}