Brazil Vacation Pay Calculator 2026 — Free
Under Brazilian CLT rules, employees on vacation receive their pay plus a mandatory constitutional one-third bonus. This calculator adds the pay for the rest days to the one-third bonus, computes the cash allowance (abono pecuniário) if the employee sells 10 days, and applies the 2026 INSS and IRRF withholding tables.
Net vacation pay
R$ 3.631,40
Vacation pay + the one-third bonus, minus INSS and IRRF, plus the cash allowance (if sold).
Estimates based on the 2026 INSS and IRRF tables. This tool is for information only and does not replace the official calculation by an accountant or by eSocial.
How the calculation works
Vacation pay is the salary prorated to the rest days: salary ÷ 30 × vacation days. On top of that amount, Brazilian law adds the constitutional one-third bonus (1/3), guaranteed by article 7 of the Federal Constitution.
Progressive INSS and IRRF apply to the total (vacation pay + 1/3) using the 2026 tables — the same ones used for the monthly salary, including the R$ 189.59 per-dependent deduction on the income tax base.
If the employee chooses to sell 1/3 of the vacation (the cash allowance, or abono pecuniário), they receive 10 days of salary plus the one-third bonus on the allowance itself. This portion is treated as an indemnity: it is exempt from INSS and IRRF.
2026 INSS table (progressive)
| Salary band (2026) | INSS 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% |
| Maximum contribution (cap) | R$ 988,09 |
2026 IRRF table (monthly)
| Tax base (2026) | IRRF rate | Standard deduction |
|---|---|---|
| Up to R$ 2.428,80 | Exempt | — |
| 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 |
| Deduction per dependent | R$ 189,59 per month | |
FGTS: employer deposit of 8% on the gross salary — paid by the employer, with no deduction for the employee.
Frequently asked questions
Is the cash allowance (sold vacation days) subject to INSS?
No. The cash allowance — selling up to 1/3 of the vacation (10 days) — is an indemnity and is exempt from both INSS and IRRF. Withholdings apply only to the vacation days actually taken and their constitutional one-third bonus.
What is the constitutional one-third vacation bonus?
It is an extra 1/3 on top of vacation pay, guaranteed by article 7, item XVII, of the Brazilian Federal Constitution. An employee receiving R$ 3,000 in vacation pay, for example, gets an additional R$ 1,000, for a gross total of R$ 4,000.
When must vacation pay be paid?
Up to 2 days before the rest period starts, under article 145 of the CLT. If the employer pays late, it can be ordered to pay the vacation amount twice over.
Can an employee sell all of their vacation days?
No. The CLT allows converting at most 1/3 of the period (10 out of 30 days) into cash. The remaining 20 days must be taken as actual rest — it is a non-waivable employee right.
Can vacation be split into more than one period?
Yes. Since the 2017 labor reform, vacation can be split into up to 3 periods, one of them at least 14 consecutive days long and the others at least 5 consecutive days each, with the employee's agreement.
See also
Brazil Net Salary Calculator
CalculateBrazil 13th Salary Calculator
CalculateBrazil CLT Severance Calculator
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