Vacation Sale Calculator: How to Sell Your Vacation Days
Learn how to calculate vacation day sales in Brazil. Legal limits, step-by-step calculation, and tax implications under CLT labor law.
Vacation sale is a guaranteed right for Brazilian workers that allows them to convert part of their rest period into cash. Many employees don’t understand how this calculation works or what the legal limits established by CLT (labor law) are.
This right can represent important extra income, especially during times that require greater financial liquidity. However, it’s essential to understand the rules and make correct calculations to avoid surprises.
Vacation sale: what it is
Right to sell vacation
The vacation bonus or vacation sale is the possibility for workers to “sell” part of their annual vacation to their employer. Instead of resting all 30 days, the employee receives cash equivalent to the days not taken.
This right is provided for in article 143 of CLT and must be exercised through an agreement between worker and employer. The request must be made up to 15 days before the end of the acquisition period.
Legal limit for sale
The law establishes a maximum limit for vacation sales:
- Maximum of 10 days can be sold (1/3 of vacation)
- Minimum of 20 days must be taken as rest
- The amount received includes the constitutional 1/3 additional
Example: Employee with 30 days of vacation can sell up to 10 days, keeping 20 days for actual rest.
How to calculate sold vacation
Calculation base
The calculation of sold vacation uses the worker’s current salary as a base. For those receiving fixed salary, the calculation is simpler. For commission workers, the average of the last 12 months is considered.
Components included in the calculation:
- Base salary
- Regular overtime
- Night shift differential
- Hazard/danger pay
- Commissions (when applicable)
1/3 Additional
The constitutional 1/3 additional applies to both vacation taken and vacation sold. This 33.33% additional is guaranteed by the Federal Constitution and cannot be waived.
The basic formula is:
- Vacation value = (Salary ÷ 30) × days sold
- 1/3 Additional = Vacation value × 0.3333
- Total = Vacation value + 1/3 Additional
Applicable deductions
The same deductions from normal vacation apply to sold vacation:
- INSS (social security): according to current table
- IRRF: when applicable
- Union contribution: if applicable
Step-by-step calculation
Proportional vacation value
To calculate correctly, first determine the daily vacation value:
- Divide salary by 30 (days of the month)
- Multiply by days sold (maximum 10)
- Add the 1/3 additional on this value
Constitutional 1/3 calculation
The 1/3 additional is calculated on the sold vacation value, not on the total salary:
- If sold R$ 1,000 in vacation
- Additional = R$ 1,000 × 0.3333 = R$ 333.30
- Gross total = R$ 1,333.30
Complete practical example
Let’s calculate for a worker with salary of R$ 3,600.00 who decides to sell 10 days of vacation:
Step-by-step calculation:
- Daily value: R$ 3,600 ÷ 30 = R$ 120.00
- 10 days sold: R$ 120 × 10 = R$ 1,200.00
- 1/3 Additional: R$ 1,200 × 0.3333 = R$ 399.96
- Gross total: R$ 1,599.96
INSS (social security) and IRRF deductions are applied to this value according to current tables.
Important legal aspects
CLT and vacation sale
The Labor Law Consolidation establishes clear rules about vacation sales. The employer cannot force the worker to sell their vacation - the decision must always come from the employee.
Important points of legislation:
- Deadline for request: up to 15 days before acquisition period
- Payment must occur up to 2 days before vacation start
- Worker’s inalienable right
Agreement with employer
The vacation sale agreement must be formalized in writing. Although a specific document is not mandatory, it’s recommended to document the request to avoid future problems.
The employer may refuse the sale request, but cannot force the worker to sell their vacation against their will.
Taxation on sold vacation
Sold vacation follows the same taxation as normal vacation. The amount is included in the calculation base for INSS (social security) and, when applicable, Income Tax.
2026 INSS Table:
| Salary Range | 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% |
For IRRF, the current progressive table is considered, with applicable deductions.
Online calculator
To facilitate your calculations and avoid errors, use our free vacation calculator. The tool automatically considers all necessary variables.
The calculator allows simulating different scenarios:
- Complete vacation (30 days)
- Vacation with sale (10 days sold)
- Different salary amounts
- Automatic deduction calculation
Online calculator advantages:
- Precise and updated calculations
- Automatic consideration of current tables
- Simulation of different scenarios
- Detailed results with all values
Frequently Asked Questions
Can I sell more than 10 days of vacation?
No. The law limits sales to 10 days maximum, corresponding to 1/3 of the vacation period. The other 20 days must be taken as rest.
Does the 1/3 additional apply to sold vacation?
Yes. The constitutional 1/3 additional is mandatory for both vacation taken and sold. This amount cannot be waived by agreement.
When should I request vacation sale?
The request must be made up to 15 days before the end of the acquisition period. After this deadline, it’s no longer possible to sell vacation for that period.
Can the employer force vacation sale?
No. The decision to sell vacation is exclusively the worker’s. The employer may refuse the request, but cannot force the sale against the employee’s will.
How are deductions calculated on sold vacation?
INSS (social security) and IRRF deductions follow the same rules as normal vacation. The sold vacation value (including 1/3) forms the tax calculation base.
Do sold vacation days count as salary for other calculations?
For INSS (social security) and IRRF purposes, yes. For other labor calculations like 13th salary and FGTS (severance fund), sold vacation doesn’t change the calculation base, as it’s considered compensation.
Can I sell vacation every year?
Yes, as long as you meet legal requirements. Each acquisition period (12 months), it’s possible to request the sale of up to 10 days of corresponding vacation.