Brazil Vacation Pay Calculator (férias CLT)
A CLT employee in Brazil earns 30 days of paid vacation per year, paid two days before it starts with one third on top. The employee may sell one third of the days (the abono). Type the salary and see the vacation pay, the one third, the abono, and the INSS and income tax that come off, with the 2026 tables.
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Result
Type the gross salary to see the vacation pay.
Simulation with the 2026 rules and tables. It does not replace the payroll of the employer or advice from a professional.
How vacation pay is calculated
30 days, fewer with absences
After each 12 months of contract the employee earns 30 calendar days. Unjustified absences in that year cut them: 6 to 14 absences give 24 days, 15 to 23 give 18, 24 to 32 give 12, more than 32 give none (CLT art. 130).
Pay plus one third
Each day is worth the monthly pay ÷ 30, with the average of overtime, night and hazard premiums in the base (CLT art. 142 § 5). The Constitution adds one third on top (art. 7 XVII).
The abono
The employee may sell one third of the days (10 of 30) and work them (CLT art. 143). Those days are paid as abono, plus one third. The abono has no INSS (Lei 8.212 art. 28 § 9) and no income tax (IN RFB 1.500 art. 62 IX).
INSS
The 2026 INSS table runs on the vacation pay plus its one third, band by band. In the payslip of the month the INSS is settled on everything paid in the month.
Income tax apart
Vacation pay is taxed separately from the salary of the month (RIR art. 682, IN RFB 1.500 art. 29), with the monthly table and the larger of INSS plus dependants or the simplified discount of R$ 607.20.
The 2026 reduction
Lei 15.270/2025 reduces the tax on income subject to the monthly table, and vacation pay is taxed with that table. The Receita Federal has not published a worked example for vacation, so the calculator applies the reduction to the vacation amount and lets you switch it off.
What this leaves out
Vacation split into periods, collective vacation, vacation owed in double after the deadline, and union agreements that pay more than one third.
Formulas
- Vacation
- (salary + average of premiums) ÷ 30 × days taken
- One third
- vacation ÷ 3
- Abono
- (salary + average of premiums) ÷ 30 × days sold, plus one third
- Income tax base
- vacation + one third (+ one third of the abono if taxed) - larger of (INSS + R$ 189.59 × dependants) and R$ 607.20
- You receive
- vacation + one third + abono + one third of the abono - INSS - income tax
Sources (read on 16 October 2026)
Official Brazilian sources, in Portuguese.
- CLT (Decreto-Lei 5.452/1943): arts. 59, 64, 73, 130, 142 a 147, 477, 484-A e 487
- Constituição Federal, art. 7º (incisos VIII, IX, XIII, XVI, XVII, XXI)
- INSS: tabela de contribuição mensal 2026 (empregado)
- Receita Federal: tributação de 2026 (tabela mensal, dependente, desconto simplificado, redução)
- Lei 8.212/1991, art. 28 §§ 7º e 9º (o que entra e o que não entra no INSS)
- Decreto 9.580/2018 (Regulamento do IR), art. 682 (férias tributadas em separado)
- Instrução Normativa RFB 1.500/2014, arts. 13, 22, 29 e 62 (13º, salário, férias, rendimentos dispensados)
- Lei 9.250/1995, arts. 3º-A (redução de 2026) e 4º (deduções, pensão alimentícia)
- TST: Súmulas 60, 146, 157, 171, 172, 261, 305, 328, 431 e OJ 195 da SDI-1
Thirty days off. What about a little extra every day?
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Create your free accountHow the attention economy worksHow to use it
- Type the gross monthly salary on the contract.
- Choose whether you sell one third of the days as abono.
- Open the optional blocks for the average of premiums, absences, dependants and the two income tax rules.
- Read what you receive and every step of the calculation. Download the card or copy the result.
Examples
R$ 3,000 salary, 30 days
Vacation R$ 3,000.00 plus one third R$ 1,000.00. INSS R$ 368.60. The table gives R$ 114.76 of income tax and the 2026 reduction brings it to zero. You receive R$ 3,631.40.
R$ 6,000 salary, selling 10 days
20 days of vacation R$ 4,000.00 plus R$ 1,333.33; abono R$ 2,000.00 plus R$ 666.67. INSS R$ 548.18. Income tax R$ 574.29 minus a reduction of R$ 179.75 = R$ 394.54. You receive R$ 7,057.28.
R$ 2,500 salary and 10 absences
10 absences leave 24 days: vacation R$ 2,000.00 plus R$ 666.67. INSS R$ 215.69, no income tax. You receive R$ 2,450.98.
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Questions
When is vacation pay paid?
Up to 2 days before the vacation starts (CLT art. 145), with the one third and, when the employee sold days, the abono. The employer must give 30 days of written notice of the vacation dates.
Can I sell 10 days of vacation?
Yes. The employee may convert one third of the days into abono (10 of 30, or 8 of 24) and must ask for it up to 15 days before the end of the accrual year (CLT art. 143). The employer cannot refuse a request made in time.
Do absences reduce the vacation?
Only unjustified ones. Up to 5 keep the 30 days; 6 to 14 leave 24; 15 to 23 leave 18; 24 to 32 leave 12; more than 32 take the vacation of that year (CLT art. 130).
Is the one third paid on the abono too?
Payrolls pay one third on the abono as well, since the abono is worth the pay of those vacation days. The abono itself has no INSS and no income tax. For the one third on it, the calculator taxes it by default and lets you choose.
Why is the income tax lower than on a salary?
Vacation pay is taxed apart from the salary of the month, with its own deductions and the 2026 reduction. That is why it can pay less tax than the same amount added to the month.
Can I split my vacation?
Yes, in up to three periods if you agree: one of at least 14 days and the others of at least 5 (CLT art. 134). This calculator computes one period; for a split, run it with the days of each period in mind.