Brazil vacation pay calculator
Enter the salary and say whether you will sell part of the vacation. Net pay is shown with each deduction.
What you enter stays on this page and is not sent anywhere.
Source, checked October 19, 2026: Planalto: Consolidação das Leis do Trabalho (Decreto-Lei 5.452/1943), Planalto: Lei nº 8.212/1991, PGFN: Férias e Imposto de Renda, INSS: Tabela de contribuição mensal, Receita Federal: Tributação de 2026, Planalto: Lei nº 15.270/2025
How to use it
- Enter the monthly salary and any average overtime or commission.
- Add unjustified absences in the accrual year and tax dependents.
- Tick the option to sell one third if you want the cash, then read the net pay.
Questions
How many vacation days can I sell?
Up to a third of the vacation, which is 10 days out of 30 (CLT art. 143). The request has to be made at least 15 days before the accrual year ends.
Do absences reduce vacation in Brazil?
Yes. Up to 5 unjustified absences: 30 days; 6 to 14: 24; 15 to 23: 18; 24 to 32: 12; more than 32 means no vacation for that year (CLT art. 130).
Is the sold vacation taxed?
There is no INSS on the abono or its one third (Lei 8.212, art. 28), and the abono itself is free of income tax (PGFN declaratory act 6/2006). The calculator also leaves its one third out of income tax; check with HR.
When must the employer pay?
At least 2 days before the vacation starts (CLT art. 145). This calculation treats vacation pay apart from the month's salary; a payslip may add the two together.
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