Complete Guide to Vacation Pay Calculation in Brazil
Learn how to calculate vacation pay in Brazil step by step. Includes proportional vacation, constitutional bonus, and discounts under CLT labor law.
Vacation time is a fundamental right of Brazilian workers, guaranteed by the Federal Constitution and regulated by the CLT (Brazilian labor law). Correctly calculating vacation pay involves various factors, from base salary to mandatory deductions.
This guide presents the complete step-by-step process for you to understand how vacation calculation works and ensure your rights are respected.
Right to work vacation
Every worker with a formal employment contract is entitled to 30 days of vacation after completing 12 months of work. This is an inalienable right, even if the employee prefers to work.
Accrual period
The accrual period consists of the 12 months worked that grant the right to vacation. It starts counting from the first day of work.
- Start: first day of work at the company
- Duration: 12 consecutive months
- Renewal: automatically after each completed period
Example: Hired on 03/15/2024 → first accrual period runs until 03/14/2025
Usage period
After completing the accrual period, the employer has up to 12 months to grant the vacation. This deadline is called the concession period.
If vacation is not granted within the deadline, the employer must pay double.
How to calculate vacation pay
Vacation calculation depends on whether it’s full or proportional, always plus the constitutional bonus.
Full vacation
For workers who completed the accrual period, the calculation is:
Vacation value = Salary + Constitutional bonus
Example: Salary of R$ 3,000
- Vacation: R$ 3,000
- Constitutional bonus: R$ 1,000 (33.33%)
- Gross total: R$ 4,000
Proportional vacation
When the worker hasn’t completed 12 months, vacation is proportional to months worked:
Proportional vacation = (Salary ÷ 12) × Months worked
| Months worked | Proportion | Example (salary R$ 3,000) |
|---|---|---|
| 1-5 months | No entitlement | R$ 0 |
| 6 months | 6/12 | R$ 1,500 |
| 9 months | 9/12 | R$ 2,250 |
| 11 months | 11/12 | R$ 2,750 |
Constitutional bonus
The vacation bonus is an additional 33.33% on top of the vacation value, guaranteed by the Federal Constitution.
This amount applies to both full and proportional vacation.
Practical calculation: R$ 2,250 (vacation) + R$ 750 (bonus) = R$ 3,000 total
Vacation deductions
Vacation pay is subject to the same deductions as regular salary: INSS (social security) and Income Tax (when applicable).
INSS
INSS contribution applies to the total vacation value (including the constitutional bonus).
2024 INSS Table:
| Salary bracket | Rate | Maximum deduction |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 218.82 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 378.82 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 908.85 |
Income Tax
IRPF (income tax) also applies to the total vacation value, following the progressive monthly table.
For exact calculations, use our vacation calculator which automatically applies all deductions.
Collective vacation
Collective vacation can be granted to all employees simultaneously, with specific CLT rules.
Specific rules
- Communication: notify the Ministry of Labor 15 days in advance
- Duration: minimum 10 consecutive days
- Division: can be split into up to 2 periods
Different calculation
The calculation follows the same rules as individual vacation but may involve proportions for those with less than 12 months at the company.
Employees with less than 6 months work normally during collective vacation.
Selling vacation days
Workers can sell up to 10 days of their vacation through cash allowance.
Cash allowance
Selling vacation days must be:
- Requested by the employee up to 15 days before the end of the accrual period
- Limited to 1/3 of vacation (maximum 10 days)
- Paid with the constitutional bonus added
Example: Salary R$ 3,600
- 10 days sold: R$ 1,200
- Bonus on sold days: R$ 400
- Total allowance: R$ 1,600
Legal limits
Vacation allowance cannot:
- Exceed 10 days per accrual period
- Be imposed by the employer
- Compromise the minimum rest of 20 days
Complete practical example
Let’s calculate vacation pay for a worker with salary of R$ 4,500, who worked 10 months and will sell 10 vacation days:
1. Proportional vacation:
- Base: (R$ 4,500 ÷ 12) × 10 = R$ 3,750
2. Rest days (20 days):
- R$ 3,750 ÷ 30 × 20 = R$ 2,500
3. Cash allowance (10 days sold):
- R$ 3,750 ÷ 30 × 10 = R$ 1,250
4. Constitutional bonus:
- On vacation: R$ 2,500 × 33.33% = R$ 833.25
- On allowance: R$ 1,250 × 33.33% = R$ 416.63
5. Gross total:
- R$ 2,500 + R$ 1,250 + R$ 833.25 + R$ 416.63 = R$ 4,999.88
6. Deductions (INSS 14%):
- R$ 4,999.88 × 14% = R$ 699.98
7. Net value:
- R$ 4,999.88 - R$ 699.98 = R$ 4,299.90
Frequently Asked Questions
How to calculate vacation for someone who worked 8 months?
Proportional vacation: (salary ÷ 12) × 8 months + constitutional bonus. For example, salary of R$ 3,000 = R$ 2,000 vacation + R$ 666.67 bonus = R$ 2,666.67 gross.
Is it mandatory to take 30 days of vacation?
No. Vacation can be divided into up to 3 periods, with one being at least 14 days and the others not less than 5 days each.
Can I sell more than 10 vacation days?
No. The law limits sales to 1/3 of vacation (maximum 10 days). This rule protects the worker’s right to rest.
Does double vacation pay include the constitutional bonus?
Yes. When vacation is paid double for late concession, the constitutional bonus is also doubled, totaling 66.67% on the vacation value.
How does vacation work for commission earners?
For commission workers, use the average commission from the last 12 months, added to the fixed salary (if any). The calculation follows the same rule: average value + constitutional bonus.
Does termination without cause entitle to proportional vacation?
Yes. Workers terminated without cause receive proportional vacation (if worked more than 6 months) + accrued vacation (if any) + respective constitutional bonuses.
Can I use the calculator for different situations?
Yes. Our vacation calculator allows you to simulate full vacation, proportional vacation, with cash allowance and all scenarios covered by CLT, automatically applying the correct deductions.