Vacation pay (férias)
Calculate Brazilian vacation pay with the constitutional one-third bonus, selling one third of the days, the 13th salary advance, INSS, income tax and the payment deadline.
These calculations follow Brazilian labor and tax law (CLT, INSS, IRRF, FGTS) and are valid only for employment contracts in Brazil. Amounts are in Brazilian reais (R$).
Legislation and tables in force on 10/17/2026: 2026 minimum wage, 2026 INSS and IRRF tables and the income tax reduction of Lei 15.270/2025.
This is an estimate for guidance. Collective agreements and individual situations may change the amounts; it does not replace the payslip or advice from an accountant or lawyer.
How the vacation pay is calculated
The right to vacation depends on unjustified absences during the 12-month acquisition period (CLT art. 130): up to 5 absences give 30 days, 6 to 14 give 24, 15 to 23 give 18, 24 to 32 give 12, and more than 32 give no vacation. Vacation can be split into up to three periods with the employee's agreement, one of at least 14 days and the others of at least 5 days each. Enter the days you will take now; the calculator rejects fewer than 5 days or more than the days earned.
Vacation pay equals the daily rate times the days taken, where the daily rate is the monthly base divided by 30. The base is the salary plus the monthly average of variable pay such as overtime, commissions and premiums, which you enter in its own field. The constitutional bonus adds one third on top. For a salary of R$ 3,000.00 and 30 days, vacation pay is R$ 3,000.00 and the bonus is R$ 1,000.00, so the gross amount is R$ 4,000.00.
The employee may sell up to one third of the days earned (abono pecuniário): 10 of 30 days, 8 of 24, 6 of 18 or 4 of 12. The sold days are paid at the same daily rate, plus one third. Days taken plus days sold cannot exceed the days earned. You can also receive half of the 13th salary together with the vacation, a request made in January under Lei 4.749/1965. If you enter the start date, the calculator shows the payment deadline, two days before the start, and the return date.
INSS applies to vacation pay plus the one-third bonus, using the progressive 2026 table. Income tax is calculated separately from the month's salary, after the INSS and legal deductions or the simplified discount, and the Lei 15.270/2025 reduction is applied to this amount alone, which is the usual payroll interpretation. The sold days are exempt from both taxes, while the bonus on them is subject to income tax only. In the example above, INSS is R$ 368.60, income tax is R$ 0.00 and the net amount is R$ 3,631.40.
Legal basis: CLT arts. 129 to 145 (in particular 130, 134, 137, 142, 143 and 145), CF art. 7, item XVII, Súmula 328 of the TST, Lei 8.212/1991 art. 28 §9, IN RFB 1.500/2014 arts. 29 and 62, and Lei 4.749/1965 art. 2 §2. Súmula 450 of the TST, which doubled the pay when it was paid late, was cancelled by Resolução TST 225/2025. This is an estimate: collective agreements, other vacation periods and payroll rounding may change the amounts.