Vacation pay in Brazil, explained
Anyone employed in Brazil under a CLT contract earns 30 days of paid vacation — férias — after every 12 months on the job (the período aquisitivo). Brazil’s Constitution (art. 7, XVII) sweetens the deal: vacation pay must include a bonus of one third of your salary, the terço constitucional. On top of that, the law lets you convert one third of your days into cash (the abono pecuniário), and that cash-out is tax-free.
This calculator estimates your 2026 payout: the value of the days you take, the one-third bonus, the optional cash-out, and the INSS (social security) and IRRF (income tax) withholdings — down to the net amount that lands in your account.
How to use it
- Enter your gross monthly salary in reais. If you regularly earn overtime or commissions, use the average your employer includes in the vacation base.
- Set your vacation days — 30 unless you had unjustified absences.
- Tick sell 1/3 of the days if you want the abono: with 30 days, you rest 20 and cash in 10.
- Add your declared dependents, which only affect income tax.
The 2026 rules
Your entitlement shrinks with unjustified absences during the acquisition period (CLT art. 130):
| Unjustified absences | Vacation days |
|---|---|
| 0 to 5 | 30 |
| 6 to 14 | 24 |
| 15 to 23 | 18 |
| 24 to 32 | 12 |
| Over 32 | 0 |
INSS is withheld on vacation pay + 1/3 using the progressive 2026 employee table (Portaria Interministerial MPS/MF no. 13, of 09 Jan 2026):
| Bracket of the base (R$) | Rate |
|---|---|
| Up to 1,621.00 | 7.5% |
| 1,621.01 to 2,902.84 | 9% |
| 2,902.85 to 4,354.27 | 12% |
| 4,354.28 to 8,475.55 (ceiling) | 14% |
Each rate applies only to the slice of the base inside its bracket, capping the contribution at R$ 988.09. Income tax (IRRF) is then computed separately from your regular monthly payroll, using the current monthly table plus the Lei 15.270/2025 reduction: taxable vacation income up to R$ 5,000 pays zero tax, and there is a phasing-out reduction between R$ 5,000.01 and R$ 7,350. The abono is exempt from both INSS and IRRF (CLT art. 144), and by dominant payroll practice it is paid with its own one-third on top.
Worked example
Salary of R$ 3,000, full 30-day entitlement, selling 10 days, no dependents:
- Vacation pay for the 20 days taken:
3,000 ÷ 30 × 20 = R$ 2,000.00 - Constitutional one-third:
2,000 ÷ 3 = R$ 666.67 - Cash-out for 10 days:
1,000.00 + 333.33 = R$ 1,333.33(tax-free) - Taxable base (vacation pay + 1/3):
R$ 2,666.67 - Progressive INSS:
1,621 × 7.5% + 1,045.67 × 9% = 121.58 + 94.11 = R$ 215.69 - IRRF:
R$ 0.00— the base falls in the exempt bracket, and the Lei 15.270/2025 reduction zeroes the tax up to R$ 5,000 anyway - Net received:
2,666.67 − 215.69 + 1,333.33 = R$ 3,784.31
Frequently asked questions
When does vacation pay arrive?
By law, no later than 2 days before your vacation starts (CLT art. 145) — days, one-third bonus and abono all together, before you even leave.
Is the cash-out (abono) really tax-free?
Yes. Under CLT art. 144 it does not count as remuneration, so no INSS and no income tax are withheld on it. You must request it up to 15 days before your acquisition period ends.
Does FGTS come out of my vacation pay?
No. The 8% FGTS deposit on vacation pay + 1/3 is an employer cost paid into your FGTS account — it is never deducted from you.
Can I split my vacation?
Yes, with your agreement, into up to 3 blocks: one of at least 14 consecutive days and the others of at least 5 days each (CLT art. 134, as amended in 2017).
What if my employer delays my vacation?
They must grant it within the 12 months following the acquisition period. Miss that window and the vacation must be paid double (CLT art. 137).
Disclaimer: this is an informational estimate, not legal or tax advice. The INSS and IRRF tables change every January — check the current figures on gov.br and Receita Federal. Figures shown are for 2026.