Vacation Pay Calculator (Férias + 1/3)

How to use

1. Type your gross monthly salary and how many days you are taking off — 30 for a whole period.
2. Add the days you want to sell back, the unjustified absences in the qualifying year, and the dependants you declare for income tax.
3. Read the receipt line by line: days off, the constitutional third, the days sold sitting outside the taxable base, and what INSS and income tax take. Every figure in the table can be edited if a rate has changed.

About this tool

A Brazilian vacation is paid before it is taken, and it is worth more than the days it costs. The pay is your monthly salary broken into a daily rate — salary divided by 30, times the days off — and on top of it comes a third, granted not by the employer but by article 7, XVII of the Constitution. A vacation month therefore pays about a third more than a working month. The days are not always thirty, though: CLT art. 130 cuts the entitlement to 24, 18 or 12 days as unjustified absences pile up in the qualifying year, and past 32 absences to nothing at all. That scale sits here as an editable table — the part of the calculation people rarely see written down.

The abono pecuniário — selling days back — is where almost every calculator on the internet goes wrong. CLT art. 143 lets you convert up to a third of your vacation into money, and that money is compensation rather than pay: it stays out of the INSS contribution base and out of the income tax base, and so does the constitutional third that comes with it. A calculator that quietly taxes them returns a smaller net than the receipt your employer will hand over, and the person reading it concludes they are being short-changed. This page keeps the two pots apart and prints what the wrong calculation would have cost you.

What is withheld falls only on the days off and their third. INSS comes first, through the progressive brackets with the "amount to deduct" shortcut printed in the official table, and it stops growing at the contribution ceiling. Income tax comes second, on what is left after INSS and the deduction per dependant — or after the simplified discount, whichever leaves less tax — and the 2026 exemption reducer of Lei nº 15.270/2025 is then subtracted from the tax already computed. One honest caveat: when the vacation is paid in the same month as a salary, or split into more than one period, payroll may merge both into a single monthly base and the withheld amounts move.

The formula

Vacation pay = monthly salary ÷ 30 × days off. Constitutional third = vacation pay ÷ 3. Sold days (abono pecuniário) = monthly salary ÷ 30 × days sold, plus a third of their own, and both are exempt. Taxable base = vacation pay + its third. INSS = bracket rate × base − amount to deduct, capped at the contribution ceiling. Income tax base = the lower of (taxable base − INSS − dependants × deduction) and (taxable base − simplified discount); tax = max(0, bracket rate × that base − amount to deduct − exemption reducer). Net = vacation pay + third + sold days + their third − INSS − income tax. Every item is held in whole cents and rounded half up on its own, which is how the printed receipt adds up.

Frequently asked questions