Brazilian Vacation Pay Calculator 2026 - CLT Rights Guide

Vacation pay calculation is one of the most important rights for Brazilian workers, but also one that generates the most questions. Understanding how to correctly calculate vacation pay value ensures you receive exactly what you’re entitled to.

According to the CLT (Consolidação das Leis do Trabalho - Brazilian Labor Law), every employee is entitled to 30 days of paid vacation after completing 12 months of work. Let’s explain step by step how to make this calculation in 2026.

Vacation Rights

Acquisition Period

The acquisition period is the 12 consecutive months in which the employee works to acquire vacation rights. This period starts counting from the hiring date.

Important points about the acquisition period:

• Counts from hiring date until completing 12 months
• Justified absences don’t interfere with the period
• Unjustified absences over 32 days reduce vacation days

Granting Period

After completing the acquisition period, the company has up to 12 months to grant the vacation. This is called the granting period.

If the company doesn’t grant vacation within this timeframe, it must pay double vacation pay to the employee.

Types of Vacation

Brazilian legislation provides for different vacation modalities:

• Complete vacation: 30 consecutive days
• Proportional vacation: Calculated by months worked
• Split vacation: Divided into up to 3 periods
• Collective vacation: Granted to all employees simultaneously

How to Calculate Vacation Pay

Complete Vacation (30 Days)

The basic vacation calculation considers the gross salary plus the constitutional third (33.33% of salary).

Basic formula:

• Vacation value = Gross salary + (Gross salary ÷ 3)

Example: Salary of R$ 3,000.00

• Vacation = R$ 3,000.00 + R$ 1,000.00 = R$ 4,000.00 gross

Proportional Vacation

When the employee hasn’t completed 12 months, vacation is calculated proportionally to months worked.

Formula for proportional vacation:

• (Salary ÷ 12) × Months worked + Constitutional third

Example: Salary R$ 2,400.00, worked 8 months

• Base = (R$ 2,400.00 ÷ 12) × 8 = R$ 1,600.00
• Third = R$ 1,600.00 ÷ 3 = R$ 533.33
• Total = R$ 2,133.33 gross

Constitutional Third

The constitutional third is guaranteed by the Federal Constitution and corresponds to 33.33% of vacation value. This bonus cannot be deducted or negotiated.

The third applies to:

• Base vacation salary
• Regular overtime hours
• Regular commissions and bonuses

Vacation Deductions

INSS and Income Tax

Vacation undergoes the same labor deductions as normal salary:

INSS Table 2026:

Income tax also applies according to the progressive table, considering dependents and deductions.

Example: Gross vacation R$ 4,000.00

• INSS (social security): R$ 466.64
• Income tax: R$ 230.00 (no dependents)
• Net: R$ 3,303.36

Other Deductions

May apply to vacation:

• Transportation voucher: If employee opts for the benefit
• Alimony: According to court order
• Payroll loans: Installments deducted from payroll

Split Vacation

Division Rules

Since 2017, vacation can be divided into up to 3 periods, respecting these rules:

• One period must have at least 14 consecutive days
• Other periods must have at least 5 consecutive days
• Cannot start two days before holidays or weekends

Installment Calculation

The constitutional third is paid in full during the first vacation period taken. Other periods receive only the proportional value of the days.

Example: Vacation divided into 20 + 10 days, salary R$ 3,000.00

• 1st period: (R$ 3,000 ÷ 30) × 20 + R$ 1,000 third = R$ 3,000.00
• 2nd period: (R$ 3,000 ÷ 30) × 10 = R$ 1,000.00

Practical Examples

Scenario 1: Complete CLT Employee

Data: Salary R$ 2,500.00, 12 months worked, no absences

• Base vacation: R$ 2,500.00
• Constitutional third: R$ 833.33
• Total gross: R$ 3,333.33
• INSS (12%): R$ 293.20
• Net: R$ 3,040.13

Scenario 2: Employee with Commissions

Data: Fixed salary R$ 1,500.00 + average commissions R$ 800.00

• Calculation base: R$ 2,300.00
• Third: R$ 766.67
• Total gross: R$ 3,066.67

Scenario 3: Proportional Vacation on Dismissal

Data: Salary R$ 3,500.00, worked 7 months of acquisition period

• Proportional: (R$ 3,500 ÷ 12) × 7 = R$ 2,041.67
• Third: R$ 680.56
• Total: R$ 2,722.23 gross

To calculate your vacation accurately and quickly, use our online vacation calculator. The tool considers all deductions and automatically adds the constitutional third.

Cash Allowance

Selling 10 Days

The employee can sell up to 10 days of vacation to the company, receiving the value in cash. This is an employee option, not an obligation.

How the allowance works:

• Maximum of 1/3 of vacation (10 out of 30 days)
• Value equivalent to 10 days of salary + proportional third
• Must be requested up to 15 days before the end of the acquisition period

Example: Salary R$ 3,000.00, selling 10 days

• 10 days: R$ 1,000.00
• Proportional third: R$ 333.33
• Total allowance: R$ 1,333.33
• Remaining vacation: 20 days = R$ 2,666.67

Frequently Asked Questions

Can I sell all my vacation?

No. The law allows selling only 1/3 of vacation (maximum 10 days). The other 20 days must be mandatorily taken as rest.

How is vacation calculated for commission earners?

For commission workers, the average of the last 12 months of commissions plus fixed salary is considered. If 12 months weren’t completed, the average of the period worked is calculated.

Do vacations expire? What happens if the company doesn’t grant them?

Yes, vacations expire after 12 months of the granting period. In this case, the company must pay double vacation to the employee, maintaining the right to rest.

Do absences affect vacation calculation?

Justified absences don’t affect it. Unjustified absences reduce days according to the table: up to 5 absences maintains 30 days, 6 to 14 absences reduces to 24 days, 15 to 23 absences = 18 days, 24 to 32 absences = 12 days.

Can I split vacation into how many times?

Vacation can be divided into up to 3 periods, with one being at least 14 days and the others at least 5 days each. The division depends on agreement between employee and employer.

Is the constitutional third paid in all installments?

No. The constitutional third is paid in full only during the first vacation period taken. Other periods receive only the proportional value to the days.

I’ve worked for 6 months and was dismissed. Am I entitled to vacation?

Yes, you’re entitled to proportional vacation for months worked. In your case, it would be 6/12 of complete vacation, plus proportional constitutional third.