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Brazilian payroll calculator · 2026 tables

Brazil vacation pay calculator 2026

See how much you get for your vacation in Brazil, with the constitutional one-third bonus, the option to sell 1/3 of the days, and INSS and income tax with the 2026 tables.

The contract amount, before deductions (in BRL).

From 5 to 30. Vacation can be split into up to 3 periods.

More options

Monthly average of variable pay: overtime, commissions, night premium.

Above 5 absences, vacation days go down.

Each dependent lowers the tax base by R$ 189.59.

Your result shows up here

Enter your salary and vacation days to see your vacation pay.

How the calculation works

1. Salary for the vacation days

Vacation pay is the monthly salary (plus the average of overtime, commissions and premiums) divided by 30 and multiplied by the days of rest.

2. One third extra

Brazil's Constitution guarantees an extra one third on vacation pay (art. 7, XVII). For 30 days of vacation, someone earning R$ 3,000 gets R$ 4,000 gross.

3. Selling 10 days (abono pecuniário)

You may turn 1/3 of your vacation into cash (CLT, art. 143): with 30 days of entitlement, you rest 20 and get paid 10 extra days, also with the 1/3 bonus. The request is made up to 15 days before the end of the accrual year. Sold days and their 1/3 are free of INSS and income tax.

4. INSS and income tax

INSS and income tax apply to the vacation days taken plus the 1/3 bonus, with the same tables as salary. Vacation income tax is calculated separately from the month's salary, and the 2026 reduction (zero tax up to R$ 5,000.00) also applies.

5. Absences reduce the days

Under CLT art. 130: up to 5 unexcused absences, 30 days; 6 to 14, 24 days; 15 to 23, 18 days; 24 to 32, 12 days. Above 32 absences, the vacation for that period is lost.

In short: vacation = salary ÷ 30 × days + 1/3; sold days = salary ÷ 30 × days sold + 1/3, with no deductions.

Worked example

Salary of R$ 3,000.00, 30 days of entitlement, selling 10 days:

  1. Vacation: R$ 3,000.00 ÷ 30 × 20 days = R$ 2,000.00, plus a 1/3 bonus of R$ 666.67.
  2. 10 sold days: R$ 1,000.00, plus a 1/3 bonus of R$ 333.33, with no deductions.
  3. INSS on R$ 2,666.67: R$ 215.69.
  4. Income tax (base R$ 2,059.47): R$ 0.00.
  5. Total: R$ 4,000.00 − R$ 215.69 in deductions = R$ 3,784.31.

Frequently asked questions

How is vacation pay calculated in Brazil?

Divide the salary by 30, multiply by the vacation days and add one third. Then deduct INSS and income tax on that total. If you sell 10 days, add the cash for those days (salary ÷ 30 × 10) plus one third, with no deductions.

Is it worth selling 10 vacation days?

Financially, yes: the cash for sold days and its one third are free of INSS and income tax, so they arrive in full. In exchange, you rest 20 days instead of 30.

When must the employer pay vacation?

Up to 2 days before the vacation starts (CLT, art. 145). Late payment is usually ordered to be paid double by the labor courts.

Can vacation be split?

Yes, into up to three periods if you agree: one of at least 14 consecutive days and the others of at least 5 days each (CLT, art. 134, § 1).

Is vacation pay subject to INSS and income tax?

Yes, on the days taken and the 1/3 bonus. Vacation income tax is calculated separately from the month's salary and, since 2026, it is zero when that payment does not exceed R$ 5,000.00.

Do absences reduce vacation?

Yes. Up to 5 unexcused absences in the accrual year change nothing; from 6 on, days drop to 24, 18 or 12, and above 32 absences there is no vacation for that period.

Legal basis and official sources

Every figure was checked against the sources below on 10/29/2026. Sources are in Portuguese.

Estimate based on the general rules of Brazil's labor code (CLT) and the official 2026 tables. Collective agreements, extra pay, absences and specific deductions change the final amount: check your payslip or termination statement.