Brazil vacation pay calculator 2026

How the calculation works

• Vacation pay: the salary divided by 30, times the days of rest, plus one third of that amount (Constituição, art. 7º, XVII, Brazil's Constitution).
• Selling days (abono pecuniário): you can sell up to a third of your vacation, 10 days out of 30 (CLT, art. 143, Brazil's labor code). The abono pays neither INSS (Lei 8.212/1991, art. 28, § 9º) nor income tax (Instrução Normativa RFB 1.500/2014, art. 62, IX, a Receita Federal regulation). The calculator treats the one third on the abono the same way, as payroll usually does; that rule is not written in the Instrução Normativa.
• INSS: on the vacation pay plus the one third, by the salary table, up to the ceiling of R$ 8,475.55. If the vacation takes up only part of the month, payroll may recalculate the INSS together with the days worked.
• Income tax: calculated apart from the month's salary, on the vacation pay plus one third minus the INSS, R$ 189.59 per dependent and alimony, or the simplified discount of R$ 607.20 if that is larger, with the reduction of Lei 15.270/2025 (IN RFB 1.500/2014, art. 29).

Example: a salary of R$ 3,000.00, 30 days, no days sold

Vacation pay of R$ 3,000.00 plus R$ 1,000.00 for the one third; INSS of R$ 368.60; the income tax by the table would be R$ 114.76, but the reduction of Lei 15.270/2025 brings the tax to zero for whoever receives up to R$ 5,000.00. Net total: R$ 3,631.40.

What the calculator does not consider

• overtime and premiums, which are included by their average;
• unjustified absences in the period, which reduce the vacation days (CLT, art. 130);
• vacation paid on termination of the contract, which has other tax rules;
• the advance of the first installment of the 13th salary, which can be requested together with the vacation.