Count the twelfths a contract earned and price them, with the 15-day rule that decides whether the last month counts at all.
Proportional vacation is counted in twelfths, one for each month worked in a qualifying year that never got to finish. What decides the result is not the arithmetic but the parágrafo único of CLT art. 146: a month "or fraction of more than 14 days" earns a twelfth. Fourteen leftover days are worth nothing; fifteen are worth a whole twelfth of a month of pay. That is why this page asks for two dates instead of a "months worked" field — such a field quietly makes the decision the calculation turns on. The count runs from the start of the current qualifying year to the last day worked, included, and stops at twelve.
Who gets it is settled law that surprises people. Anyone dismissed without just cause gets the twelfths, and so does anyone who resigns — Súmula 261 of the TST grants them even to a contract shorter than a year, which is exactly the case most people assume they lose. Dismissal for just cause is the exception, and even then it never touches a qualifying year already completed: that one is paid as a full vacation, with its third. This page prices only the incomplete period, and says so when the dates hide complete years behind it.
The tax treatment is the second thing calculators get wrong. Paid when a contract ends, proportional vacation and its third are compensation rather than salary: outside the INSS base under Lei nº 8.212/1991, art. 28, §9º, and exempt from income tax under Súmula 386 of the STJ. Nothing is withheld, and the page prints how much a calculator that withheld anyway would have taken off. Taken as actual days off instead, the same amount is ordinary pay and both charges apply — that is what the tickbox switches between. Not priced here: notice period, 13th salary, the FGTS penalty, or anything a collective agreement adds.
Twelfths = whole calendar months between the start of the qualifying year and the day after the last day worked, plus one more when the leftover fraction reaches 15 days (CLT art. 146 counts a fraction of more than 14 days as a whole month), capped at 12. Proportional pay = monthly salary ÷ 12 × twelfths. Constitutional third = proportional pay ÷ 3. Cashed out when the contract ends, that total is what is paid — no INSS, no income tax. Taken as days off, INSS = bracket rate × (pay + third) − amount to deduct, capped at the contribution ceiling, and income tax = max(0, bracket rate × base − amount to deduct − exemption reducer), with the base being the better of the legal deductions and the simplified discount. Amounts are held in whole cents and rounded half up.
Because CLT art. 146 grants a twelfth for each month "or fraction of more than 14 days". More than 14 means 15, so the fifteenth day is a cliff, not a slope: it adds a full twelfth of a month of pay. Leaving a job a day or two later can be worth real money, and this page shows exactly how much.
No. Súmula 261 of the TST grants proportional twelfths to whoever resigns, even in a contract shorter than a year. What loses them is dismissal for just cause — and even that does not touch a qualifying year already completed, which stays payable as a full vacation with its third.
Not when it is settled because the contract is ending. Proportional vacation paid then is compensation: outside the INSS base (Lei nº 8.212/1991, art. 28, §9º) and exempt from income tax (Súmula 386 do STJ), constitutional third included. If the same days are actually taken as time off, it is ordinary pay and both are charged.
Then edit them. The year and the date the tables were last checked sit next to the values, and every figure — brackets, deductions, the 15-day threshold, the twelve twelfths, the constitutional third — is an editable field that recalculates instantly. "Restore official values" puts everything back. The tax figures normally change in January.
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