Vacation Pay in Brazil 2026: The One-Third Bonus and Selling 10 Days, Explained
After 12 months of work, every formally employed worker in Brazil is entitled to 30 days of paid vacation with a bonus of one third of the salary. Here is how to work out the amount, when selling 10 days pays off and what is deducted.
Entitlement and deadlines
- Accrual period: every 12 months of work earns 30 days of vacation.
- Granting period: the employer has the following 12 months to grant it. After that, it must pay double.
- Payment: at least 2 days before the vacation starts.
- Splitting: with your agreement, vacation can be split into up to 3 periods – one of at least 14 days and the others of at least 5.
How to calculate
Vacation pay = salary ÷ 30 × vacation days, plus 1/3 of that amount (the constitutional bonus). Regular overtime, commissions and allowances enter through the average.
INSS and income tax apply to the vacation pay plus the third, using the salary tables and the 2026 reduction for income up to R$ 5,000 (partial up to R$ 7,350).
Selling 10 days (abono pecuniário)
You may convert up to a third of the vacation – 10 days – into money, if you ask up to 15 days before the accrual period ends. The sold days are paid with their third and carry no INSS and no income tax, so the net usually goes up.
Worked examples (no dependants)
| Case | Gross | INSS | Tax | Net |
|---|---|---|---|---|
| R$ 3,000, 30 days | R$ 4,000.00 | R$ 368.60 | R$ 0.00 | R$ 3,631.40 |
| R$ 3,000, 20 days + 10 sold | R$ 4,000.00 | R$ 215.69 | R$ 0.00 | R$ 3,784.31 |
| R$ 6,000, 30 days | R$ 8,000.00 | R$ 921.51 | R$ 1,037.85 | R$ 6,040.64 |
In the second case the gross is the same, but because the 10 sold days (R$ 1,000 + R$ 333.33 of the third) are exempt, the net rises by R$ 152.91 – and you still work and earn your normal salary on those 10 days.
Absences reduce vacation
| Unjustified absences in the accrual period | Vacation days |
|---|---|
| Up to 5 | 30 |
| 6 to 14 | 24 |
| 15 to 23 | 18 |
| 24 to 32 | 12 |
| More than 32 | No vacation |
Work out yours
The vacation pay calculator uses your days, averages, 10 sold days and the advance of the 13th salary's first instalment. If vacation falls due in a termination, the severance calculator includes the overdue and proportional periods.
Figures from the official 2026 tables. Collective agreements may set better terms.
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