Brazil Vacation Pay Calculator
Calculate vacation pay in Brazil for 2026: vacation days, the one-third bonus, selling up to 10 days, the 13th advance, INSS and income tax. Free.
2026 tables: INSS from Interministerial Ordinance MPS/MF No. 13/2026; income tax from Laws No. 15,191/2025 and 15,270/2025.
This is an estimate. Collective agreements, overtime, averages of variable pay and other items can change the real amount; check your payslip.
What it does
Vacation pay in Brazil is the salary for the days of rest plus a constitutional bonus of one third. The employee can sell up to one third of the vacation (10 of 30 days) as a cash bonus, which is exempt from INSS and income tax, and can ask to receive half of the 13th salary in advance. The vacation pay and its one third are taxed separately from the month's salary.
How to use it
- Type the gross monthly salary.
- Choose the days of rest and how many days you want to sell.
- Tick the 13th advance if you asked for it, and see the amount to receive.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
Is it worth selling 10 vacation days?
Financially, the cash bonus and its one third are free of INSS and income tax, so each sold day is worth more net than a day of vacation. On the other hand, rest is a right meant to protect your health; the decision is yours.
When must vacation pay be paid?
Up to two days before the start of the vacation (CLT article 145), together with the one-third bonus.
Is the one-third bonus taxed?
The one third of the days of rest is taxed together with the vacation pay. The one third of the sold days is exempt, like the sold days themselves.
Lei nĀŗ 15.270/2025
CLT (Decreto-Lei nĀŗ 5.452/1943)
INSS — Tabela de contribuiĆ§Ć£o mensal