Brazil vacation pay calculator (férias, 2026)

Vacation pay in Brazil

After each 12 months of work, a CLT employee is entitled to 30 days of paid vacation (férias) plus a one-third bonus guaranteed by the Constitution. The employer must pay it at least two days before the vacation starts.

Employees may sell up to 10 days (abono pecuniário): they work those days and receive them as cash plus their own third, free of INSS and income tax.

Worked examples

Salary R$ 3,000, 30 days: R$ 3,000 + R$ 1,000 bonus = R$ 4,000 gross; INSS R$ 368.60; income tax zero under the 2026 reduction; net R$ 3,631.40.

Selling 10 days: 20 days of pay (R$ 2,000) + third (R$ 666.67) + sold days with their third (R$ 1,333.33). INSS falls to R$ 215.69 and the net rises to R$ 3,784.31.

If you asked in January to receive half the 13th salary with your vacation, it is added to the payment.

Vacation pay is the salary divided by 30 times the days taken, plus a third. Sold days are paid at the same daily rate plus a third and are not taxed. INSS and income tax are calculated on the vacation pay and its third separately from the month's salary, using the 2026 tables and reduction. The optional 13th advance is half the monthly salary.