What is vacation bonus (1/3)?
The vacation bonus — known as the constitutional third (terço constitucional) — is the extra 1/3 of pay that every CLT worker receives when taking vacation. It is in Brazil's Constitution (art. 7, XVII): annual vacation is paid with at least one third more than the normal salary.
The bonus applies to the vacation amount, including proportional and doubled vacation, and also to the cash allowance (the 'sale' of up to 10 days). Payment must be made up to 2 days before the rest period starts, together with the vacation pay.
INSS, IRRF and FGTS apply to taken vacation plus the third. On termination, the third accompanies the accrued and proportional vacation paid in cash — in that case, with an indemnity nature.
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Salary of R$ 3,000 and 30 days of vacation: pay of R$ 3,000 + R$ 1,000 of bonus (1/3) = R$ 4,000 gross, paid up to 2 days before the start. If the employee sells 10 days, the allowance and its third are added on top.
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