Brazil Vacation Pay Calculator (2026)
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Brazilian employees do not simply get paid time off — they get a legally mandated pay premium on top of it. This calculator shows the gross vacation pay (férias), the constitutional one-third bonus, the optional cash-out of 10 days, and the 2026 INSS and income-tax deductions, so expats and HR teams can see exactly what lands in the bank account.
How vacation pay works in Brazil
Under the CLT labor code, an employee earns 30 calendar days of paid vacation after each 12 months of service (the "acquisition period"). The employer then has another 12 months to schedule it, and payment must be released at least two days before the rest period starts.
What surprises most foreigners is the constitutional one-third bonus: Article 7, XVII of the 1988 Constitution requires employers to pay vacation remuneration plus an extra 33.33%. Someone earning R$3,000 per month receives R$4,000 gross when taking a full 30-day vacation. The bonus cannot be waived or negotiated away, and it is prorated when fewer days are taken.
Vacation pay is based on total remuneration, not just base salary. Overtime, night-shift premiums, hazard pay and commissions enter the calculation as an average of the acquisition period, which is why the calculator has a separate field for variable pay.
Selling vacation days: the abono pecuniário
Article 143 of the CLT lets an employee convert up to one third of the vacation period — 10 days out of 30 — into cash. The request must be made at least 15 days before the acquisition period ends, and the employer cannot refuse it.
The cash-out is legally an indemnity rather than salary, so no social-security contribution is withheld on it or on its one-third bonus. In practice each sold day is worth more net than a regular worked day, which is why the option is popular. The trade-off is simply less rest: the employee takes 20 days off instead of 30.
Payroll deductions in 2026
Vacation pay and the one-third bonus are salary in nature, so both INSS (social security, progressive from 7.5% to 14%, capped at R$988.09 per month in 2026) and IRRF (withholding income tax) apply. The cash-out portion is exempt from INSS.
Law 15,270/2025 reshaped withholding tax from January 2026: taxable income up to R$5,000 per month pays no income tax at all, and a decreasing reduction applies up to R$7,350. Because the one-third bonus inflates the taxable amount, employees who never pay income tax on their regular salary can still see a small deduction in the vacation month.
| Gross salary | Vacation + 1/3 | INSS | Income tax | Net |
|---|---|---|---|---|
| R$3,000.00 | R$4,000.00 | R$368.60 | R$0.00 | R$3,631.40 |
| R$4,500.00 | R$6,000.00 | R$641.51 | R$385.10 | R$4,973.39 |
| R$5,400.00 | R$7,200.00 | R$809.51 | R$828.68 | R$5,561.81 |
| R$6,000.00 | R$8,000.00 | R$921.51 | R$1,037.85 | R$6,040.64 |
Scheduling rules employers must respect
Since the 2017 labor reform, vacation can be split into up to three periods if the employee agrees, provided one period lasts at least 14 consecutive days and the others at least 5 days each. Vacation may not start in the two days before a public holiday or weekly rest day.
Unjustified absences reduce entitlement: up to 5 absences keep the full 30 days, 6 to 14 absences cut it to 24 days, 15 to 23 absences to 18 days, and 24 to 32 absences to 12 days. Beyond 32 absences the employee loses the vacation right for that period. If the employer fails to grant vacation within the 12-month scheduling window, Article 137 requires paying the period twice over.
Frequently asked questions
Why is Brazilian vacation pay higher than a normal month of salary?
Because of the constitutional one-third bonus. On top of the regular vacation remuneration, employers must add 33.33%. A 30-day vacation therefore pays roughly 1.33 months of salary before deductions.
Can an employee cash out unused vacation days?
Yes, up to 10 of the 30 days, requested at least 15 days before the acquisition period ends. The cash-out is exempt from social-security contributions, making it more tax-efficient than regular pay.
When must vacation pay be released?
At least two days before the rest period begins. Late payment is commonly penalized by labor courts with a double-payment award, as is failing to schedule vacation within 12 months after the acquisition period ends.
Does the 13th salary interact with vacation pay?
They are separate entitlements. Vacation pay compensates the rest period, while the 13th salary is an extra annual payment made in two installments in November and December. Both are mandatory for CLT employees.
Sources
Based on the official 2026 INSS and IRRF tables and the Law 15,270/2025 reduction. Income tax is computed on vacation pay plus the one-third bonus in isolation, a standard simplification; real payroll may combine these amounts with monthly salary. Reference values for CLT employment — collective bargaining agreements may change the result.
Related calculators
Also available in Portuguese: Calculadora de Férias 2026