Vacation Pay Calculator: Complete Guide + Calculator
Learn how to calculate Brazilian vacation pay with examples, proportional calculations, and automatic calculator. Complete CLT guide.
Vacation pay calculation is a fundamental right of Brazilian workers, guaranteed by the Federal Constitution and regulated by CLT (labor law). Every employee with a formal work contract has the right to 30 days of paid leave after each 12-month period worked.
Understanding how to calculate your vacation pay value is essential for planning your finances and verifying if the payment is correct. Our vacation calculator automates this entire process, but knowing the methodology helps you check the values and understand your rights.
Worker vacation calculation
Right to vacation
Every worker governed by CLT (labor law) has the right to vacation after completing 12 months of work at the same company. This period is called the acquisition period.
Vacation must be granted within the 12 months following the acquisition period, known as the concession period. Employers who fail to meet this deadline must pay vacation pay at double rate.
Acquisition and concession periods
The acquisition period begins counting:
- From the hiring date for the first period
- Upon return from previous vacation for subsequent periods
- After sick leave absences longer than 6 months
During the acquisition period, workers can have up to 32 unjustified absences without losing the right to full vacation. Above this, the vacation period is proportionally reduced.
How to calculate vacation pay value
Basic formula
The base vacation value corresponds to the full salary of the month prior to vacation start. For variable salaries, the average of the last 12 months is calculated.
The basic formula is: Vacation value = Salary + 1/3 constitutional bonus
For workers who receive commissions or regular overtime, these values must be included in the calculation through the average of the last 12 months.
1/3 constitutional bonus
The 1/3 bonus is a constitutional right that increases vacation value by 33.33% over the salary. This bonus applies to the entire vacation value, including any commission averages.
Example: R$ 3,000 salary → Vacation = R$ 3,000 + R$ 1,000 (1/3) = R$ 4,000 gross
Proportional vacation
When it applies
Proportional vacation is due when the worker has not completed 12 months of service. This mainly occurs in cases of:
- Dismissal without just cause
- Resignation request
- End of fixed-term contract
- Retirement
The right to proportional vacation arises after 15 complete days of work in the incomplete acquisition period.
Proportional calculation
To calculate proportional vacation, use the formula: (Salary ÷ 12) × Months worked × 4/3
The 4/3 factor already includes the 1/3 constitutional bonus in the calculation.
Example: Worker with R$ 2,400 salary and 7 months worked Calculation: (R$ 2,400 ÷ 12) × 7 × 4/3 = R$ 1,866.67
Vacation deductions
INSS and IRPF
Vacation pay is subject to the same social security and income tax deductions as regular salary:
- INSS (social security): Rates from 7.5% to 14% according to salary bracket
- IRPF (income tax): Rates from 7.5% to 27.5% for those exceeding the exemption bracket
The calculation base for both taxes is the gross vacation value (salary + 1/3).
Other deductions
Besides mandatory taxes, vacation pay may include:
- Alimony
- Payroll loans
- Medical insurance (if agreed)
- Unused transportation vouchers
- Salary advances
Cash allowance (vacation sale)
Sale rules
Workers can “sell” up to 10 days of their vacation, receiving the corresponding value in cash. This option must be requested up to 15 days before the end of the acquisition period.
Cash allowance is not mandatory and depends on employer agreement. Once days are sold, the worker will be entitled to only 20 days of rest.
Allowance calculation
The allowance value corresponds to sold days plus the 1/3 constitutional bonus:
Allowance = (Salary ÷ 30) × Days sold × 4/3
Example: R$ 3,600 salary, selling 10 days Calculation: (R$ 3,600 ÷ 30) × 10 × 4/3 = R$ 1,600
Practical calculation examples
Full vacation
Situation: Employee with fixed salary of R$ 4,500, no absences in acquisition period.
| Item | Value |
|---|---|
| Base salary | R$ 4,500.00 |
| 1/3 constitutional | R$ 1,500.00 |
| Gross value | R$ 6,000.00 |
| INSS (11%) | -R$ 528.75 |
| IRPF (15%) | -R$ 660.83 |
| Net value | R$ 4,810.42 |
Proportional vacation
Situation: Employee dismissed after 8 months and 20 days, R$ 2,800 salary.
Since she worked more than 15 days in the 9th month, consider 9 complete months for calculation.
| Calculation | Value |
|---|---|
| (R$ 2,800 ÷ 12) × 9 | R$ 2,100.00 |
| 1/3 constitutional | R$ 700.00 |
| Gross value | R$ 2,800.00 |
| INSS (9%) | -R$ 201.60 |
| Net value | R$ 2,598.40 |
To facilitate all these calculations and ensure value accuracy, use our vacation calculator. It automatically considers updated INSS (social security) and IRPF (income tax) rates, plus allows simulation of different scenarios.
Frequently Asked Questions
How to calculate vacation for commission earners?
For commissioned salespeople, calculate the average commissions of the last 12 months and add to fixed salary. The 1/3 constitutional bonus applies to this total value. If the period is less than 12 months, use the average of the worked period.
Can I be forced to take vacation on specific dates?
Yes, the employer has the right to determine vacation timing, and must notify 30 days in advance. Only in exceptional cases (marriage, child birth) can the employee request specific dates.
How many times can I split my vacation?
Vacation can be divided into up to 3 periods, where one must be at least 14 consecutive days and others cannot be less than 5 consecutive days each.
What happens if the company doesn’t pay my vacation on time?
Vacation must be paid up to 2 days before the period begins. Payment delay generates a fine equivalent to the vacation value and may constitute a labor violation subject to inspection.
Is proportional vacation due in case of just cause dismissal?
No. In case of dismissal for just cause, the worker loses the right to vacation from the incomplete acquisition period. Only accrued vacation (previous complete periods) must be paid.
How to calculate domestic worker vacation?
The calculation follows the same CLT (labor law) rules: salary + 1/3, with the same INSS (social security) and IRPF (income tax) deductions. Domestic workers have the same labor rights since approval of the Domestic Workers Constitutional Amendment.
Can I accumulate vacation from two periods?
Not recommended. CLT (labor law) allows this only in exceptional cases and with employee consent. Normally each period should be taken within the 12-month concession period, or face double payment penalty.
Can I cancel vacation after it’s scheduled?
Vacation can only be cancelled in cases of urgent company necessity and with employee agreement. If already notified, the company must maintain the original dates or reach a new agreement with the worker.