Brazil vacation pay calculator 2026: net pay with the 1/3 bonus
Enter salary, averages and vacation entitlement to see what a CLT employee receives for vacation (férias), including the constitutional one-third bonus, the option to sell days and the 2026 INSS and income tax deductions.
| Vacation pay (days taken) | R$4,000.00 |
|---|---|
| Constitutional 1/3 bonus | R$1,333.33 |
| Gross total | R$5,333.33 |
| INSS on vacation + 1/3 | R$548.19 |
| IRRF on vacation + 1/3 | R$122.45 |
| Net vacation pay | R$4,662.69 |
- Base pay
- R$4,000.00
- Days of rest
- 30 days
- Days sold
- 0 days
Estimate only; it does not replace an accountant, an employment lawyer or the official calculation by the employer/Receita Federal.
Tables in force on 11/13/2026 — source: Employee INSS (progressive table) · Income tax withholding (IRRF) — monthly table · Monthly IRRF reduction (zero tax up to R$ 5,000) · all tables and sources
How it is calculated
CLT employees in Brazil are entitled to paid annual vacation (férias) plus a bonus of one third of the vacation pay, guaranteed by the Constitution. The amount is paid before the rest period starts.
1. Base pay
The base is the gross monthly salary plus any average overtime and premiums you enter. The daily value is base ÷ 30.
2. Days taken and days sold
Enter the vacation days of entitlement (5 to 30). If you tick selling 1/3 (abono pecuniário), the simulator sells days ÷ 3 rounded down: with 30 days, 10 are sold and 20 are taken; with 24, 8 are sold and 16 taken.
3. Items
- Vacation pay: daily value × days of rest.
- Constitutional 1/3: one third of the vacation pay.
- Abono pecuniário: daily value × days sold, plus one third on the abono.
- 13th-salary advance (optional): half the gross salary, without averages and without deductions; the 13º salário (mandatory year-end bonus) is settled in its 2nd instalment.
4. INSS and income tax
Deductions apply only to vacation pay + 1/3. The abono and its third carry no INSS or income tax, and the 13th advance is also paid without deductions.
INSS uses the 2026 progressive table: 7.5% up to R$1,621.00; 9% up to R$2,902.84; 12% up to R$4,354.27; 14% up to the ceiling of R$8,475.55, each slice rounded to the cent.
Vacation income tax (IRRF) is calculated separately from the month’s salary, in the month of payment. The base is vacation + 1/3 minus the larger of the legal deductions (INSS + R$189.59 per dependant) or the R$607.20 simplified discount. The monthly table applies (zero up to R$2,428.80, then 7.5%, 15%, 22.5% and 27.5%), followed by the Lei 15.270/2025 reduction, calculated on gross taxable income: up to R$312.89 when it does not exceed R$5,000.00, and R$978.62 − 0.133145 × gross between R$5,000.01 and R$7,350.00.
5. Net
Net = vacation + 1/3 + abono + 1/3 on abono + 13th advance − INSS − IRRF.
What the simulator does not do
It does not calculate overdue vacation paid double, absences that reduce entitlement, collective vacation, or the salary for days worked in the same month (which has its own payslip deductions). For vacation on termination, use the termination pay calculator. The result is an estimate; the official amount is on the vacation receipt issued by the employer’s payroll.
Worked example
The example uses a salary of R$4,500.00, 30 days of entitlement and selling 1/3. The daily value is R$150.00, so the 20 days of rest give R$3,000.00 of vacation pay and R$1,000.00 of one-third bonus. The 10 days sold bring R$1,500.00 of abono plus R$500.00 of bonus on it, with no deductions. Gross is R$6,000.00. INSS applies only to the R$4,000.00 of vacation + 1/3 and comes to R$368.61. For income tax, the R$607.20 simplified discount beats the legal deductions, giving a base of R$3,392.80; the table tax of R$114.76 is cancelled by the Lei 15.270 reduction because taxable income does not exceed R$5,000.00. Net pay is R$5,631.39. Use "Copy simulation link" to compare with and without selling days.
- Gross monthly salary
- R$4,500.00
- Average overtime/premiums
- R$0.00
- Vacation days entitled
- 30
- Sell 1/3 of the vacation (abono pecuniário)
- yes
- Advance first 13th-salary instalment
- no
- Dependants for income tax
- 0
| Vacation pay (days taken) | R$3,000.00 |
|---|---|
| Constitutional 1/3 bonus | R$1,000.00 |
| Abono pecuniário (days sold) | R$1,500.00 |
| 1/3 on the abono | R$500.00 |
| Gross total | R$6,000.00 |
| INSS on vacation + 1/3 | R$368.61 |
| IRRF on vacation + 1/3 | R$0.00 |
| Net vacation pay | R$5,631.39 |
- Base pay
- R$4,500.00
- Days of rest
- 20 days
- Days sold
- 10 days
- The abono and its 1/3 carry no INSS or income tax.
Frequently asked questions
Is it worth selling 10 vacation days?
Financially, the abono usually pays more than the salary for those days, because it comes with the one-third bonus and has no INSS or income tax. In the R$4,500.00 example, selling 10 days adds R$2,000.00 with no deductions. The trade-off is less rest. Untick the option in the simulator to compare both scenarios.
How many days can be sold?
Up to one third of the entitlement. The simulator uses days ÷ 3 rounded down: 10 days for 30, 8 for 24, 6 for 18. Selling days is the employee’s right, but it must be requested within the deadline and in the form set by the employer; check the procedure with HR.
Why is vacation income tax separate from salary?
Vacation pay is taxed in the month it is paid, in its own calculation, without adding it to the salary for days worked. That is why the simulator applies the table and the Lei 15.270/2025 reduction only to vacation + 1/3. Since that amount is usually smaller than a full salary, vacation income tax is often low or zero.
What are the overtime and premium averages?
If the employee regularly receives overtime, night premium or other variable pay, it is included in vacation pay as an average over the period. Enter that average in its field; the simulator adds it to the salary to compute the daily value. The exact way the average is worked out can vary with the collective agreement.
Can the 13th-salary advance be paid with vacation?
Yes, the employee may ask for the first instalment of the 13th salary to be paid together with vacation. With the option ticked, the simulator adds half of the gross salary, without averages or deductions. INSS and income tax on the 13th are settled in the second instalment in December; the 13th salary calculator shows that.
Is vacation pay received before the vacation starts?
Yes, vacation pay and the one-third bonus are due before the rest period begins. Note that the next payslip after returning is smaller, because the vacation days were already paid in advance. This simulator estimates the vacation amount; the official receipt is issued by the employer.
Legal basis
- CLT (Decreto-Lei 5.452/1943) — vacation chapter
- Federal Constitution — one-third vacation bonus
- INSS — 2026 monthly contribution table
- Receita Federal — 2026 IRRF tables
- Receita Federal — Lei 15.270/2025 examples
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Updated Nov 13, 2026 · by Juliana Costa