How to Calculate Vacation Pay: Complete Guide + Calculator

Work vacation is a fundamental right provided by CLT (Brazilian labor law), but many workers have questions about how to calculate the correct amount. Whether for full vacation, proportional vacation, or selling days, understanding the calculations is essential to ensure you receive what you’re owed.

In this article, we’ll explain step by step how to calculate vacation pay, including the constitutional third, cash bonus, and special cases like overdue vacation.

Right to Vacation

Accrual and Concession Periods

The accrual period is the 12 months worked that entitle you to vacation. For each complete 12-month period, the worker earns the right to 30 days of paid vacation.

The concession period is the 12 months following the accrual period, when the employer must grant the vacation. If not granted within this timeframe, the vacation becomes overdue.

Example: Worker hired in January 2025 completes the accrual period in December 2025. The concession period runs from January to December 2026.

Labor Legislation

The CLT (labor law) establishes the main rules about vacation:

• Article 129: Every employee has the right to annual paid vacation
• Article 130: Vacation duration varies according to absences during the accrual period
• Article 143: Vacation must be paid up to 2 days before the start of the rest period
• Article 137: Vacation can be divided into up to 3 periods

How to Calculate Vacation Pay

Full Vacation (30 days)

To calculate 30-day vacation, use the basic formula:

Vacation value = (Gross salary + additionals) ÷ 12 × entitled months

Additionals include:

• Regular overtime
• Night shift differential
• Hazard/danger pay
• Commissions (average of last 12 months)

Example: Salary of R$ 3,000 + hazard pay R$ 600 = Base R$ 3,600. Full vacation = R$ 3,600.

Proportional Vacation

Proportional vacation is calculated when the worker hasn’t completed 12 months of work. The formula is:

Proportional vacation = Gross salary ÷ 12 × months worked

Consider complete months and fractions:

• Up to 14 days = doesn’t count the month
• 15 days or more = counts the entire month

Example: Worker with salary R$ 2,500, worked 8 complete months. Proportional vacation = R$ 2,500 ÷ 12 × 8 = R$ 1,666.67.

Constitutional Third

The constitutional third is mandatory and equals 1/3 of the vacation value:

Third = Vacation value ÷ 3

This additional applies to the total vacation value, including proportional and sold days.

Example: Vacation of R$ 3,000 + third of R$ 1,000 = Gross total R$ 4,000.

Vacation Sale

Cash Bonus (Abono Pecuniário)

The worker can sell up to 10 days of vacation, receiving cash instead of rest time. This sale must be requested up to 15 days before the end of the accrual period.

The sale value is calculated like normal vacation, with entitlement to the constitutional third.

Legal Sale Limit

The rules for vacation sale are:

• Maximum: 10 days (1/3 of vacation)
• Deadline: Request up to 15 days before the end of the accrual period
• Third: Also applies to sold days
• Minimum rest: 20 mandatory days

Example: Sale of 10 days with salary R$ 3,600. Value = R$ 3,600 ÷ 30 × 10 = R$ 1,200. Third = R$ 400. Total = R$ 1,600.

Special Cases

Double Overdue Vacation

When the employer doesn’t grant vacation during the concession period, the worker is entitled to double vacation:

• Double value: Vacation + third × 2
• Statute of limitations: 5 years to claim
• Agreement: Simple payment can be negotiated

Example: Overdue vacation of R$ 3,000 + third R$ 1,000 = R$ 4,000 × 2 = R$ 8,000 total.

Absences and Vacation Deduction

The number of unjustified absences during the accrual period reduces vacation days:

Termination and Proportional Vacation

Upon contract termination, the worker receives proportional vacation for the period worked in the year of dismissal, except in cases of dismissal for just cause.

Calculation Examples

Example 1: Full Vacation

• Salary: R$ 2,800
• Night differential: R$ 400
• Calculation base: R$ 3,200
• Vacation: R$ 3,200
• Third: R$ 1,066.67
• Gross total: R$ 4,266.67

Example 2: Proportional Vacation

• Salary: R$ 4,000
• Time worked: 7 months
• Proportional vacation: R$ 4,000 ÷ 12 × 7 = R$ 2,333.33
• Third: R$ 777.78
• Gross total: R$ 3,111.11

Example 3: Sale of 10 Days

• Salary: R$ 3,500
• Rest: 20 days = R$ 2,333.33
• Sale: 10 days = R$ 1,166.67
• Total third: (R$ 3,500 ÷ 3) = R$ 1,166.67
• Gross total: R$ 4,666.67

Use our vacation calculator to automatically verify your calculations and ensure accurate values.

Online Calculation Tool

Our online calculator allows you to calculate:

• Full and proportional vacation
• Constitutional third
• Vacation sale (cash bonus)
• INSS (social security) and IRPF (income tax) deductions
• Net amount to receive

The tool considers all salary additionals and is always updated with current deduction tables. Access the vacation calculator and make your calculation for free.

Frequently Asked Questions

How to calculate proportional vacation?

Divide the gross salary by 12 and multiply by the months worked. Consider fractions of 15 days or more as a complete month. Add 1/3 of the value as constitutional third.

How many vacation days can I sell?

You can sell a maximum of 10 vacation days (1/3 of the period), provided you request it up to 15 days before the end of the accrual period. The remaining 20 days are mandatory rest.

How does the constitutional third work?

The constitutional third is 1/3 of the vacation value, guaranteed by the Constitution. It applies to full vacation, proportional vacation, and sold days. It’s calculated on the gross value, before deductions.

Is overdue vacation worth double?

Yes, when the employer doesn’t grant vacation during the concession period (12 months after earning the right), the worker receives double value: (vacation + third) × 2.

Do absences reduce vacation?

Unjustified absences reduce vacation days: up to 5 absences maintains 30 days; 6-14 absences reduces to 24 days; 15-23 absences gives 18 days; 24-32 absences results in 12 days; more than 32 absences loses the right.

Does dismissal for just cause receive vacation?

In dismissal for just cause, the worker loses the right to proportional vacation for the year of dismissal, but is entitled to overdue vacation from previous periods.

When should vacation be paid?

Vacation must be paid up to 2 days before the start of the rest period, along with the constitutional third. Late payment generates a fine equivalent to the employee’s salary.