How this works
The Christmas allowance is one month of pay — base salary plus seniority increments, if you receive them. Anyone who worked the full calendar year gets that whole month. Anyone hired, who left, or whose contract was suspended during the year gets the part pro-rata to days of service: (monthly pay ÷ 365) × days worked. The employer must pay it by 15 December, unless it is already being advanced in monthly duodécimos.
- 1
Add up your pay
Monthly base salary plus seniority pay. Meal allowance and variable bonuses do not count.
- 2
Pick full year or part
Worked all 365 days? You get a full month. Otherwise, enter your days of service in the calendar year.
- 3
Read the gross — then deduct
The figure shown is gross. Subtract 11% Social Security and your IRS bracket to reach the net.
Frequently asked
Does the Christmas allowance include seniority pay?
It does. Article 263 refers to "one month of retribuição", which is base pay plus seniority increments (diuturnidades). It does not normally include meal allowance, variable bonuses or expense allowances. That is why the calculator has a separate field for diuturnidades — add them to your base pay if you receive them.
I only worked part of the year. How is it calculated?
It is pro-rata to days of service. The practical formula is (monthly pay ÷ 365) × days worked in the calendar year. The law foresees proportionality in three cases: the year you were hired, the year the contract ended, and periods when the contract was suspended (for example unpaid leave). Pick "Part of the year" in the calculator and enter the days.
What do I actually take home? Are taxes deducted?
Yes. The Christmas allowance is subject to Social Security (11% on the employee side) and to IRS (withholding tax). This calculator shows the gross amount, because IRS withholding depends on your bracket, household and the table in force. For the net figure, subtract the 11% Social Security plus the applicable IRS.
What are duodécimos and do they change the total?
Duodécimos means the allowance paid in monthly slices (1/12 per month) instead of one lump sum in December. The annual total is identical — only the timing changes. The employer may pay 50% or 100% as duodécimos; any remainder is settled by 15 December. The tax over the year works out the same.
I am on sick leave. Do I lose the allowance?
It depends. During sickness leave, Social Security pays the proportional part of the allowance for that period, not the employer, who pays the part matching actual time worked. Check your specific case with Social Security or the ACT — this tool assumes an active contract.
DISCLAIMER
This calculator shows the gross Christmas allowance under the general rule of article 263 of the Labour Code. It does not compute withheld IRS, which depends on your bracket and household, nor does it cover special cases (sick leave, part-time, more favourable collective agreements). General information, not legal or tax advice — confirm your case with the ACT, Social Security or an accountant.