Vacation Pay Calculator Brazil - Complete Guide 2025
Learn how to calculate your vacation pay in Brazil. Includes constitutional bonus, proportional vacation, and double pay rules with examples.
Vacation pay calculation may seem complicated, but by following the correct rules you can understand exactly how much you’ll receive. Labor vacations include the period’s salary plus the famous constitutional bonus, which increases the total amount by 33.33%.
Every worker with a formal contract (carteira assinada) is entitled to 30 days of paid leave after completing 12 months of work. Vacation pay is calculated based on current compensation, including fixed salary, regular commissions, and standard bonuses.
Vacation rights in Brazil
Accrual and granting periods
The accrual period consists of the 12 months worked that generate vacation rights. After completing this period, the employer has 12 months (granting period) to provide vacation to the employee.
If the employer doesn’t grant vacation within the deadline, they must pay double vacation pay as a penalty. This rule protects workers and ensures that rest periods aren’t postponed indefinitely.
Types of labor vacations
Labor vacations are divided into specific categories:
- Vested vacation: accrual period already completed
- Proportional vacation: calculated based on partial time worked
- Double vacation: penalty for delayed granting
- Collective vacation: granted to all employees simultaneously
Absences and period reduction
The number of unjustified absences directly affects the vacation period:
| Absences in period | Vacation days |
|---|---|
| Up to 5 absences | 30 days |
| 6 to 14 absences | 24 days |
| 15 to 23 absences | 18 days |
| 24 to 32 absences | 12 days |
| Over 32 absences | Loses the right |
How to calculate vacation value
Base compensation for calculation
The base compensation includes all regular amounts the worker receives monthly. It’s not just the fixed salary, but also regular bonuses.
Vacation calculation base includes:
- Monthly fixed salary
- Commissions with 12-month average
- Regular night shift differential
- Hazardous or dangerous work differential
- Overtime with 12-month average
Mandatory constitutional bonus
The constitutional bonus is an additional 33.33% on vacation value, guaranteed by the Federal Constitution. This amount is mandatory and cannot be negotiated or reduced.
Example: R$ 3,000 salary → R$ 3,000 vacation → R$ 1,000 constitutional bonus → Total: R$ 4,000
Basic calculation formula
The calculation follows this simple sequence:
- Calculation base: monthly compensation + regular bonuses
- Vacation value: base × (vacation days ÷ 30)
- Constitutional bonus: vacation value × 0.3333
- Gross total: vacation value + constitutional bonus
Proportional and vested vacation
Calculation by period worked
Proportional vacation is calculated when the worker hasn’t completed the 12 months of the accrual period. The proportion considers each month worked as 1/12 of the total right.
To calculate proportional vacation:
- Count complete months worked
- Periods over 15 days count as a full month
- Periods under 15 days are disregarded
Example: 8 months worked with R$ 2,500 salary
- Proportional vacation: R$ 2,500 × (8÷12) = R$ 1,666.67
- Constitutional bonus: R$ 1,666.67 × 0.3333 = R$ 555.56
- Total: R$ 2,222.23
Double vacation for delays
When the employer doesn’t grant vacation within the correct timeframe, they must pay double compensation. This means both vacation value and constitutional bonus are doubled.
Double payment doesn’t eliminate the right to rest. The worker must still take vacation, even while receiving the monetary penalty.
Vacation sale (cash allowance)
Rules for selling 1/3
The cash allowance (abono pecuniário) allows selling up to 1/3 of vacation (maximum 10 days) in exchange for additional payment. This option must be requested by the worker up to 15 days before the accrual period ends.
Conditions for vacation sale:
- Maximum 10 days sold (1/3 of 30 days)
- Formal request within deadline
- Not mandatory for the worker
- Employer cannot force the sale
Allowance calculation
The allowance value is calculated on sold days, including proportional constitutional bonus. If you sell 10 days, you receive those days paid normally plus their proportional bonus.
Example: R$ 3,600 salary, selling 10 days
- Value of 10 days: R$ 3,600 × (10÷30) = R$ 1,200
- Bonus on 10 days: R$ 1,200 × 0.3333 = R$ 400
- Total allowance: R$ 1,600
Remaining vacation after sale
After selling 1/3 of vacation, the worker still takes 20 days of rest and receives corresponding payment. The remaining vacation calculation follows the same rule, including the constitutional bonus.
Vacation deductions
INSS and IRPF on vacation
Vacation undergoes the same deductions applied to normal monthly salary. INSS (social security) applies to the total amount (vacation + bonus), as does Income Tax when applicable.
2025 INSS table applied to vacation:
| Salary range | INSS rate |
|---|---|
| Up to R$ 1,412.00 | 7.5% |
| R$ 1,412.01 to R$ 2,666.68 | 9% |
| R$ 2,666.69 to R$ 4,000.03 | 12% |
| R$ 4,000.04 to R$ 7,786.02 | 14% |
Transportation vouchers and other deductions
Regular deductions like transportation vouchers (6% of salary) are suspended during vacation, since the worker isn’t reporting to work.
Other deductions like alimony or payroll loans continue to be applied normally to the net vacation amount.
Online vacation calculator
Use our vacation calculator to quickly simulate the amount you’re entitled to receive. The tool considers all components: base salary, bonuses, constitutional bonus, and mandatory deductions.
How to use the calculator
The simulation is simple and quick:
- Enter your current base salary
- Add commissions and regular bonuses
- Indicate vacation period (30 days or proportional)
- Mark if there’s vacation sale (allowance)
- Result: gross and net vacation value
Online simulation advantages
The calculator eliminates manual calculation errors and automatically considers current INSS (social security) and IRPF (income tax) rates. You can test different scenarios, like full, proportional, or vacation with cash allowance.
Frequently Asked Questions
How to calculate partial period vacation?
For proportional vacation, divide months worked by 12 and multiply by compensation value. Periods over 15 days count as a full month. Always add the constitutional bonus to the result.
Can I sell more than 1/3 of vacation?
No. The law limits sales to 1/3 of vacation (maximum 10 days). This rule protects the worker’s right to rest and cannot be changed by individual or collective agreements.
Are delayed vacations always doubled?
Yes. When the employer doesn’t grant vacation within the granting period (12 months after completing the accrual period), they must pay double vacation as penalty, including doubled constitutional bonus.
Do commissions enter vacation calculation?
Yes. Regular commissions compose the base compensation for vacation. Calculate the average of the last 12 months of commissions and add to fixed salary to determine vacation value.
Do absences reduce vacation value?
Unjustified absences reduce the number of vacation days, not the daily value. With up to 5 absences you keep 30 days. Between 6 and 14 absences, it drops to 24 days, and so on according to CLT (labor law) table.
Does INSS deduct from vacation normally?
Yes. INSS applies to the total vacation amount (base value + constitutional bonus) using the same progressive table applied to monthly salary. The same applies to Income Tax when due.
How does collective vacation work?
In collective vacation, the company grants simultaneous vacation to all employees or a specific department. Individual calculation follows the same normal rules, but the period is defined by the company, not the employee.