Vacation Pay Calculator 2025: Complete Brazilian Guide
Learn how to calculate vacation pay in Brazil: constitutional third, proportional vacation, sale of days, deductions. Calculator + practical examples.
Vacation time is one of the most fundamental rights of Brazilian workers, guaranteeing 30 days of paid rest after every 12-month work period. In 2025, understanding how to correctly calculate vacation pay and knowing all the rights involved is essential to avoid losing money.
This complete guide covers everything from the acquisition period to mandatory deductions, including practical examples for different situations.
Vacation Labor Rights
Every CLT (labor law) worker has the right to 30 consecutive vacation days after completing 12 months of work. This right is guaranteed by the Federal Constitution and regulated by the CLT (Consolidation of Labor Laws).
Vacation pay equals the full monthly salary, plus the constitutional third of 33.33%. Additionally, workers can sell up to 10 days of vacation through cash payment option.
Acquisition and Granting Periods
The acquisition period is the 12 months worked that generate vacation rights. The granting period is the following 12 months when the employer must grant vacation.
Vacation timeline:
- Months 1-12: Acquisition period (working to earn the right)
- Months 13-24: Granting period (employer must grant vacation)
- After month 24: Double vacation pay if not granted
Example: Hired in January/2024 → acquisition period until December/2024 → vacation must be granted by December/2025
Absences and Vacation Reduction
The number of unjustified absences during the acquisition period can reduce vacation days:
| Unjustified Absences | Vacation Entitlement |
|---|---|
| Up to 5 absences | 30 days |
| 6 to 14 absences | 24 days |
| 15 to 23 absences | 18 days |
| 24 to 32 absences | 12 days |
| More than 32 absences | Loses the right |
How to Calculate Vacation Pay
Vacation calculation involves three main components: base salary, constitutional third, and any additional payments. It’s essential to consider the average of variable amounts from the last 12 months.
To make calculations easier, use our vacation calculator which automatically considers all deductions and additional payments.
Full Vacation (30 days)
For 30-day vacation, the basic formula is:
Vacation pay = (Salary + average additional payments) + 1/3 constitutional
Additional payments included in the calculation base:
- Regular overtime (12-month average)
- Night shift differential
- Hazardous or dangerous work premium
- Commissions and bonuses
Example: Salary R$ 3,000 + average overtime R$ 400 = base R$ 3,400 → vacation R$ 3,400 + third R$ 1,133.32 = total R$ 4,533.32
Proportional Vacation
When the worker hasn’t completed 12 months or is being terminated, vacation is calculated proportionally to months worked.
Formula: (Salary + additional payments) ÷ 12 × months worked + 1/3
Important considerations:
- Period over 14 days = complete month
- Period up to 14 days = doesn’t count
- Minimum 1 month to be entitled
Example: 7 months worked, salary R$ 2,500 → (R$ 2,500 ÷ 12) × 7 = R$ 1,458.33 + third R$ 486.11 = total R$ 1,944.44
Constitutional Third
The constitutional third of 33.33% is a mandatory additional payment on vacation pay. It was created to stimulate consumption during rest periods.
Third Calculation Base
The third is applied to the total vacation amount, including:
- Base salary for the period
- Average variable additional payments
- Proportional amount for fractional vacation
The third does NOT apply to:
- Food assistance
- Transportation assistance
- Non-salary benefits
Detailed example: Vacation base R$ 3,200 → constitutional third = R$ 3,200 × 33.33% = R$ 1,066.56
Third Payment
The third must be paid with vacation pay, up to 2 days before the rest period begins. Delays generate rights to monetary correction and may constitute labor violations.
Vacation Sale (Cash Payment Option)
Cash payment option allows workers to “sell” up to 1/3 of vacation (maximum 10 days), receiving cash and resting only 20 days.
Cash Option Rules and Limits
Conditions for sale:
- Maximum 10 days (1/3 of 30 days)
- Request by January 15th of corresponding year
- Individual right, cannot be imposed by employer
- Constitutional third applies to sold days
Cash payment calculation:
- Amount = (salary ÷ 30) × 10 days × 1.3333 (with third)
Example: Salary R$ 3,600 → cash option = (R$ 3,600 ÷ 30) × 10 × 1.3333 = R$ 1,600 for 10 sold days
Advantages and Disadvantages
Advantages:
- Extra income during vacation period
- Flexibility for financial needs
- Maintains 20-day rest period
Disadvantages:
- Less rest time
- Income tax and INSS (social security) on the amount
- Cannot be changed after January
Vacation Deductions
Vacation pay has the same social security and tax deductions as normal salary, calculated on the total amount (vacation + third).
INSS on Vacation
Social security contribution applies to vacation + constitutional third, following the 2025 progressive table:
| Salary Range | Rate | Deduction |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 0.00 |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 21.18 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 101.18 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 181.18 |
Income Tax on Vacation
IRPF (income tax) applies to (vacation + third) - INSS - dependents, using the monthly progressive table:
| Calculation Base | Rate | Deduction |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | R$ 0.00 |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
Practical Examples
Case 1: Full Vacation with Overtime
Data:
- Salary: R$ 3,200
- Average overtime: R$ 480 (last 12 months)
- Night differential: R$ 160
Calculation:
- Vacation base: R$ 3,200 + R$ 480 + R$ 160 = R$ 3,840
- Constitutional third: R$ 3,840 × 33.33% = R$ 1,279.87
- Gross total: R$ 5,119.87
Deductions: INSS R$ 535.78 + IR R$ 269.48 = net R$ 4,314.61
Case 2: Proportional Vacation at Termination
Data:
- 8 months worked
- Salary: R$ 2,800
- No additional payments
Calculation:
- Proportional vacation: (R$ 2,800 ÷ 12) × 8 = R$ 1,866.67
- Third: R$ 1,866.67 × 33.33% = R$ 622.22
- Total: R$ 2,488.89
Collective vs Individual Vacation
Individual Vacation
Granted according to agreement between employee and employer, respecting the granting period. The worker has right to choose dates, except for company needs.
Characteristics:
- 30 consecutive days (or fractional)
- Payment up to 2 days before start
- Can be divided into up to 3 periods (one minimum 14 days)
Collective Vacation
Granted simultaneously to all employees or specific sectors, common at year-end or low production periods.
Specific rules:
- 15-day advance notice to union and Ministry of Labor
- All employees must take time off together
- Workers with less than 12 months receive proportionally
- Period can be split into up to 2 times (minimum 10 days each)
Company advantages:
- Reduced operational costs
- Maintenance planning
- Cash flow control
Frequently Asked Questions
Can I split my vacation into how many periods?
Vacation can be divided into up to 3 periods, with one having at least 14 consecutive days. Other periods must have at least 5 days each. Agreement between employee and employer is required.
What happens if the company doesn’t grant vacation on time?
If vacation isn’t granted within the granting period (12 months after earning the right), the employer must pay vacation in double. This means vacation + third + additional vacation + third as penalty.
Do vacations expire? Can I accumulate periods?
Vacations don’t expire, but there’s an accumulation limit. Workers can have maximum 2 pending periods. If the company doesn’t grant the second vacation on time, it must pay double and may face Ministry of Labor fines.
How does INSS deduction work on vacation?
INSS is calculated on total vacation amount (including constitutional third), following the progressive table. Deduction is proportional to salary range, varying from 7.5% to 14% based on income.
Can I be fired during vacation?
Technically yes, but it’s questionable practice. Prior notice cannot be served during vacation, so the employer must pay compensated prior notice. Additionally, all termination benefits must be paid normally.
Who pays FGTS (severance fund) during vacation?
The employer must deposit 8% on vacation + third to the FGTS account during vacation period. The worker doesn’t contribute, only the employer. Deposit must be made by the 7th of the following month.
Can I work at another company during vacation?
Working during vacation in the same function or similar activity isn’t allowed. However, occasional work or completely different areas may be acceptable, as long as they don’t characterize employment relationship or harm rest.