Vacation Pay Calculator: Complete Guide Brazil 2025

Work vacations are a fundamental right guaranteed by the Federal Constitution and regulated by CLT (Brazilian labor law). Every worker with a signed employment contract is entitled to 30 days of paid rest after completing 12 months of work.

Calculating vacation pay involves the base salary plus the constitutional 1/3 bonus, with INSS (social security) and Income Tax deductions when applicable. Understanding this calculation is essential to verify if the payment is correct.

Right to Work Vacations

Acquisition Period

The acquisition period consists of the 12 months worked necessary to earn the right to vacations. This timeframe starts counting from the employee’s hiring date.

During the acquisition period, some absences can reduce vacation days:

• Up to 5 unjustified absences: 30 vacation days
• 6 to 14 absences: 24 vacation days
• 15 to 23 absences: 18 vacation days
• 24 to 32 absences: 12 vacation days
• More than 32 absences: loses vacation rights

Usage Period

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

Vacations must be communicated to the worker with 30 days advance notice and paid up to 2 days before the start of the rest period.

Double Vacation Pay

If the employer doesn’t grant vacation within the legal timeframe, they must pay double vacation pay — both the rest period and the financial value.

How to Calculate Vacation Value

Base Salary

Vacation calculation uses the current salary on the grant date, not the salary from the beginning of the acquisition period.

For variable salaries (commission-based workers, for example), consider the average of the previous 12 months before the usage period.

Constitutional 1/3

The Federal Constitution guarantees an additional 1/3 on top of the vacation value. This bonus applies to the gross value, before deductions.

Example: R$ 3,000 salary → R$ 3,000 vacation + 1/3 (R$ 1,000) = R$ 4,000 gross

Calculation Formula

The basic formula to calculate vacations is:

Vacation Value = Salary + (Salary ÷ 3)

For proportional vacations:

Value = (Salary ÷ 12) × Months Worked × 1.33

Complete Practical Example

Worker with R$ 2,500 salary:

• Base vacation value: R$ 2,500
• 1/3 bonus: R$ 833.33
• Gross total: R$ 3,333.33

Use our vacation calculator to automatically verify all calculations.

Vacation Deductions

INSS on Vacations

INSS (social security) applies to the total vacation value (salary + 1/3), following the 2025 progressive table:

Income Tax

IR (income tax) on vacations follows the monthly progressive table, considering the total value (vacation + 1/3) added to the month’s salary.

Applicable deductions are:

• R$ 2,259.20 per dependent
• Simplified deduction: 20% limited to R$ 16,754.34
• INSS contribution from the same month

Deduction Example

For R$ 3,333.33 vacation:

INSS: R$ 3,333.33 × 12% = R$ 400.00
IR base: R$ 2,933.33
IR: According to progressive table
Net value: R$ 2,800 (approximate)

Proportional Vacations

When to Calculate

Proportional vacations are due in cases of:

• Dismissal without cause
• Resignation
• End of fixed-term contract
• Retirement

Proportional Calculation

To calculate proportional vacations, count the complete months worked in the acquisition period. Periods over 15 days count as a complete month.

Example: 7 months worked with R$ 3,000 salary
Calculation: (R$ 3,000 ÷ 12) × 7 × 1.33 = R$ 2,327.50

Vacation Fractions for Absences

If the worker had unjustified absences, apply the proportional reduction:

• 6 to 14 absences: 24 days → (24 ÷ 30) × calculated value
• 15 to 23 absences: 18 days → (18 ÷ 30) × calculated value
• 24 to 32 absences: 12 days → (12 ÷ 30) × calculated value

Selling Vacation Days

Cash Allowance

The worker can sell up to 1/3 of vacation days to the employer, receiving the value in cash instead of resting.

This sale is called cash allowance and must be requested up to 15 days before the end of the acquisition period.

Legal Limit

The maximum limit is 10 vacation days sold (1/3 of 30 days). The other 20 days must be taken as rest.

Cash Allowance Calculation

Cash allowance also receives the 1/3 bonus:

Example: Selling 10 days with R$ 3,000 salary
Value: (R$ 3,000 ÷ 30) × 10 × 1.33 = R$ 1,330

Cash Allowance Taxation

Cash allowance has the same deductions as regular vacations:

• INSS according to progressive table
• Income Tax if applicable
• Added to monthly salary for IR purposes

Vacation Calculator

Our vacation calculator automates all these complex calculations. You input the salary, work period, and any vacation sales, and the system calculates:

• Gross value of vacations
• Deductions for INSS and IR
• Net value to receive
• Proportional vacations when applicable

The tool is always updated with 2025 tables and considers all particularities of Brazilian labor legislation.

Frequently Asked Questions

How to calculate vacations with variable salary?

For variable salaries (commission-based, salespeople), calculate the average of the last 12 months before taking vacation. Add all received values and divide by 12. This value will be the base for vacation calculation plus 1/3.

Do proportional vacations have INSS and IR deductions?

Yes, proportional vacations follow the same taxation as regular vacations. INSS applies according to the progressive table and IR if the total value (monthly salary + proportional vacations) exceeds the exemption range.

Can I sell vacation days in the first year of work?

No. Cash allowance (vacation sales) can only be exercised after completing the first 12-month acquisition period. The request must be made up to 15 days before completing the acquisition period.

How to calculate vacations for part-time workers?

For part-time or reduced hours, use the proportional salary as base. If the salary is R$ 1,500 for 4 daily hours, this will be the base value for vacations + 1/3. There’s no difference in calculation, only in the reference value.

Can vacations be split?

Yes, since 2017 vacations can be divided into up to 3 periods, with one having a minimum of 14 days and others at least 5 days each. The value calculation remains the same, only the usage period is split.

Company fired me before vacations expired. Do I have rights?

If you were dismissed without cause or resigned before completing 12 months, you’re entitled to proportional vacations for months worked. If you had already completed an acquisition period without taking vacation, you receive full vacations + proportional ones.

Does union discount apply to vacations?

Union discount (assistance contribution) may apply to vacations if provided in the category’s collective agreement. Always consult your category’s collective agreement or union to confirm if there’s this specific provision.

How to calculate vacations with overtime?

Regular overtime integrated into salary (worked for over a year) composes the vacation calculation base. Sporadic overtime doesn’t count. Calculate the monthly average of integrated overtime and add to the base salary for vacation + 1/3 calculation.