$ vacation --calculate
Brazil CLT Vacation Pay Calculator 2026 — Amount with the 1/3 Bonus
Work out how much your vacation pays: the constitutional one-third bonus, selling 10 days (abono pecuniário), the 13th salary advance and the 2026 INSS and income-tax deductions — all in the browser.
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INSS and income-tax (IRRF) tables in force in 2026 — sources: Receita Federal and Ministério da Previdência Social.
Enter the gross monthly salary to calculate your vacation pay with the one-third bonus and the deductions.
INSS and IRRF tables in force in 2026. This calculator is an educational estimate and does not replace your vacation pay slip, your accountant or your company’s payroll department.
How to use the vacation pay calculator
Enter your gross monthly salary and, if you have them, the average of habitual overtime and premiums — they form part of the vacation base under CLT art. 142. Choose how many days you will take, tick whether you want to sell 10 days (the cash bonus) and whether you requested the advance of the first installment of the 13th salary along with your vacation. The result appears instantly, with the breakdown item by item, and nothing is sent to a server — the calculation runs entirely in your browser.
When calculating vacation pay, the tool applies the INSS and income-tax tables in force in 2026 — the same ones used by our net salary calculator — including the reduction from Law 15,270/2025, which zeroes income tax for anyone earning up to R$ 5,000 a month.
A full example: vacation pay for someone earning R$ 3,000, step by step
Two scenarios side by side — 30 days of leave, or 20 days plus selling 10 — to see exactly where every real comes from:
| Item | 30 days of leave | 20 days + selling 10 |
|---|---|---|
| Vacation taken (base ÷ 30 × days) | R$ 3,000.00 | R$ 2,000.00 |
| One-third bonus on the days taken | R$ 1,000.00 | R$ 666.67 |
| Cash bonus (10 days) + 1/3 | — | R$ 1,000.00 + R$ 333.33 (exempt) |
| INSS (progressive, only on days taken + 1/3) | − ≈ R$ 368.60 | − ≈ R$ 215.70 |
| IRRF (after Law 15,270/2025) | R$ 0.00 (zeroed up to R$ 5,000) | R$ 0.00 (zeroed up to R$ 5,000) |
| Net vacation pay | ≈ R$ 3,631.40 | ≈ R$ 3,784.30 |
In the selling scenario, on top of the higher net figure, the worker still receives normal salary for the ~10 days actually worked — which is why the month of the sale “looks doubled”. The calculator above builds this same breakdown with your numbers, including averages and the 13th salary advance.
What makes up your vacation pay
The vacation payslip follows simple arithmetic: the base (salary + averages) is divided by 30 and multiplied by the days of leave; the constitutional one-third — the 1/3 guaranteed by the Constitution — is added on top. If you sell 10 days, the cash bonus (base ÷ 30 × 10) and the one-third on that bonus are added as well. On the deductions side, INSS and income tax apply only to vacation taken + 1/3 — the bonus and its one-third are exempt, being indemnity in nature (CLT art. 144). Anyone taking the 13th salary advance also receives half the base, with no deductions on that installment: the 13th’s INSS and income tax wait for the second installment, in December.
Is selling 10 days of vacation worth it?
Financially, the bonus is the most "profitable" part of a vacation: the 10 days sold are paid with the one-third and with no INSS or income-tax deduction at all, while the days taken as leave are subject to both. In practice, someone who sells receives, in the vacation month, the value of the 20 days of leave with the 1/3, the bonus with its 1/3, and salary for the days worked. The trade-off is giving up a third of the rest — and rest is a form of pay too, only settled in health. Use the calculator to compare both scenarios with your own numbers and decide on data rather than guesswork.
Unexcused absences reduce vacation (CLT art. 130)
| Absences in the accrual period | Vacation days |
|---|---|
| Up to 5 absences | 30 days |
| From 6 to 14 absences | 24 days |
| From 15 to 23 absences | 18 days |
| From 24 to 32 absences | 12 days |
| More than 32 absences | no entitlement in the period |
Only unexcused absences count — medical certificates and legally protected absences (marriage, bereavement, the birth of a child, blood donation, military enrolment) do not reduce the entitlement.
The official 2026 tables used in the calculation
INSS 2026 (progressive, bracket by bracket)
| Salary bracket | Rate |
|---|---|
| Up to R$ 1.621,00 | 7,5% |
| From R$ 1.621,01 to R$ 2.902,84 | 9% |
| From R$ 2.902,85 to R$ 4.354,27 | 12% |
| From R$ 4.354,28 to R$ 8.475,55 | 14% |
Monthly IRRF 2026
| Taxable base | Rate | Deduct |
|---|---|---|
| Up to R$ 2.428,80 (exempt) | 0% | — |
| From R$ 2.428,81 to R$ 2.826,65 | 7,5% | R$ 182,16 |
| From R$ 2.826,66 to R$ 3.751,05 | 15% | R$ 394,16 |
| From R$ 3.751,06 to R$ 4.664,68 | 22,5% | R$ 675,49 |
| Above R$ 4.664,68 | 27,5% | R$ 908,73 |
Under Law 15,270/2025, income tax is zeroed for monthly taxable earnings of up to R$ 5.000,00 — which, in practice, exempts the vacation pay of a large share of Brazilian workers. The calculator applies the table and the reduction automatically.
Rules and deadlines every CLT worker should know
Every 12 months of contract (the accrual period) you earn the right to 30 days of vacation, which the employer must grant within the following 12 months (the granting period) — the employer sets the dates, but payment has a deadline: up to 2 days before the leave starts. Vacation paid late, or granted after the granting period, is owed at double. Since the labour reform, it can be split into up to 3 periods (one of at least 14 days and the others of at least 5), and unexcused absences during the accrual period can reduce the days you are entitled to (CLT art. 130). Before negotiating dates, it is worth calculating vacation pay both with and without the bonus — and, if you are weighing a new offer, check our tech salaries tool to see whether your package is in line with the market. Left the company without taking your vacation? See how it turns into cash in the severance calculator.
Important: these amounts are educational estimates based on the CLT and the official tables in force. Collective agreements, absences, advances and particulars of your own payroll can change the result — your vacation payslip and your accountant are always the final word.
## faq
Frequently asked questions
How do I calculate vacation pay under the CLT?
Divide the base pay (gross salary plus the average of habitual overtime and premiums) by 30 and multiply by the days of leave; on that amount, add the constitutional one-third bonus (1/3). INSS and income tax are then deducted from the total of vacation + 1/3 under the tables in force. Someone earning R$ 3,000 who takes 30 days, for example, has gross vacation pay of R$ 3,000 plus R$ 1,000 of bonus, and the deductions apply to the R$ 4,000.
What is the constitutional one-third vacation bonus?
It is the additional 1/3 on top of vacation pay guaranteed by art. 7, XVII of the Brazilian Federal Constitution to every CLT worker. The idea is that you have extra money to enjoy the break without straining the month’s budget. It applies to the days actually taken and also to the cash bonus, when you sell part of your vacation.
How does selling 10 days of vacation (abono pecuniário) work?
Art. 143 of the CLT allows converting 1/3 of the vacation period into cash — 10 days, for those entitled to 30. You rest for up to 20 days and receive the 10 sold as a cash bonus, plus the one-third on top of them. The choice is the employee’s (it must be requested at least 15 days before the accrual period closes) and the amount is exempt from INSS and income tax, because art. 144 of the CLT gives the bonus an indemnity nature rather than a salary one.
Are INSS and income tax deducted from vacation pay?
Yes, but only on the portion actually taken as leave: vacation + the one-third bonus are subject to INSS under the 2026 progressive table (7.5% to 14%, bracket by bracket) and to income tax under the monthly table, already including the reduction from Law 15,270/2025, which zeroes the tax for anyone earning up to R$ 5,000 a month. The cash bonus and its one-third fall outside both deductions. That is why selling 10 days usually yields proportionally more than the days taken as leave.
By when must vacation pay be paid?
Up to 2 days before the leave starts, together with the constitutional one-third (CLT art. 145). If the employer pays outside that window, it owes double the vacation pay, under TST Precedent 450. Double payment is also due for vacation granted after the granting period — the 12 months following the accrual period (CLT art. 137).
Can I split my vacation into up to 3 periods?
Yes. Since the labour reform (Law 13,467/2017), with the employee’s agreement, vacation can be split into up to 3 periods: one of them cannot be shorter than 14 consecutive days and the others need at least 5 consecutive days each. In addition, vacation cannot start within the 2 days preceding a public holiday or a paid weekly rest day.
Do absences reduce vacation days?
Unexcused absences during the accrual period reduce the days you are entitled to, on the scale in CLT art. 130: up to 5 absences keep the full 30 days; from 6 to 14 absences, it drops to 24 days; from 15 to 23, to 18 days; from 24 to 32, to 12 days; above 32 unexcused absences, the right to vacation for that period is lost. Excused absences (medical certificates, marriage, bereavement, blood donation, etc.) do not count toward this.
Can people under 18 or over 50 split their vacation?
Yes. The old rule requiring workers under 18 and over 50 to take vacation in a single block (the former § 2 of art. 134) was repealed by the 2017 labour reform. Today splitting into up to 3 periods applies to everyone, always with the employee’s agreement. For under-18s, the right to align vacation with school holidays remains.
Can I sell more than 10 days of vacation?
No. The cash bonus is capped at 1/3 of the period you are entitled to (CLT art. 143) — 10 days for those with 30. If your vacation was reduced by absences, the sellable cap falls proportionally too (1/3 of the new total). "Selling" beyond that would, in practice, mean working during the rest period, which the CLT does not allow: vacation cannot be waived.
How does collective vacation work?
The employer may grant collective vacation to all employees or to specific departments, in up to 2 annual periods of at least 10 consecutive days each (CLT art. 139). Anyone who has not yet completed 12 months at the company takes proportional vacation and starts a new accrual period. Payment follows the same rules: pay + 1/3, up to 2 days before it starts.
I was dismissed: what happens to the vacation I never took?
It turns into cash in the severance package: accrued vacation (complete periods not taken) is paid in full with the 1/3 — doubled, if the granting period had already lapsed — and proportional vacation (twelfths of the period in progress) is also due with the bonus, except in dismissal for cause. Paid at termination, this vacation is indemnity in nature and is subject to neither INSS nor income tax. Simulate the full amount in our severance calculator.
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