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Vacation pay calculator 2026 (férias CLT, Brazil)

Vacation pay with the one-third bonus, sold days (abono pecuniário), 13th advance, INSS and income tax with the 2026 tables.

R$
R$

You can sell up to a third of the vacation (10 of 30 days); days taken plus sold cannot exceed 30.

Net vacation pay

R$ 4,211.82

gross R$ 4,666.67

One-third bonus
R$ 1,166.67
Sold days (abono)
R$ 0.00
INSS
R$ 454.85
Income tax (IRRF)
R$ 0.00
DescriptionRef.EarningsDeductions
Vacation pay30 daysR$ 3,500.00
One-third bonus1/3R$ 1,166.67
INSS9.7%−R$ 454.85
Income tax (IRRF)0%−R$ 0.00
TotalsR$ 4,666.67−R$ 454.85
Net vacation payR$ 4,211.82

Vacation pay must be paid 2 days before the vacation starts. Sold days and their third are exempt from INSS and income tax. Estimate: INSS here is on the vacation pay alone; on the payslip it is combined with the month.

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About this tool

Find out how much you receive for your vacation under the CLT. The calculator adds the pay for the days taken and the constitutional one-third bonus, the days you sell back (abono pecuniário, up to 10 of 30, exempt from INSS and income tax) and, if you ask for it, the first instalment of the 13th salary. INSS and income tax are calculated on the vacation pay with the 2026 tables, including the Lei 15.270 reduction that cancels the tax up to R$ 5,000. The average of overtime and commissions is included in the vacation pay. Everything is calculated in your browser.

How to use it

  1. 1 Type the gross salary and the monthly average of overtime and commissions.
  2. 2 Choose the vacation days and, if you sell part of them, the days sold (up to 10).
  3. 3 Add dependents and tick the 13th advance if you asked for it.
  4. 4 Read the net vacation pay and the payslip with each amount.

Frequently asked questions

How is vacation pay calculated?

Divide the monthly pay (salary plus the average of variable pay) by 30 and multiply by the vacation days; add one third of that amount. Sold days are paid the same way, with their own third.

Can I sell part of my vacation?

Yes. The CLT allows converting up to a third of the vacation (10 of 30 days) into cash, the abono pecuniário. It must be requested up to 15 days before the end of the acquisition period, and it is exempt from INSS and income tax.

When must vacation pay be paid?

At least 2 days before the vacation starts, together with the one-third bonus and the sold days.

Can I split my vacation?

Yes, in up to three periods if the employee agrees: one of at least 14 days and the others of at least 5 days each. Type the days of the period you are taking now.

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