Brazil Vacation Calculator

Estimate Brazilian CLT vacation with the constitutional one-third, abono pecuniario, INSS/IRRF deductions and a transparent calculation memo.

How Brazilian CLT vacation is calculated

The calculation starts from base remuneration, formed by monthly salary plus habitual averages entered, and divides it by 30 to find the daily value.

The calculator multiplies the daily value by vacation days, adds the constitutional one-third and separates abono, deductions and manual adjustments.

What the constitutional one-third means

The one-third addition is added to vacation remuneration. This tool shows it separately so the receipt is easier to review.

How abono pecuniario works

Abono can convert up to one-third of entitled vacation days into cash. With a 30-day entitlement, the common limit is selling 10 days and resting 20.

Ordinary salary for sold days is not a second vacation item; it is regular payroll for the worked days.

Proportional, overdue and double vacation

In proportional mode, each complete month of service earns 1/12, counted from the acquisition period start, and a final fraction of at least 15 days earns another 1/12. The reference date is included, with a 12/12 cap and a reduction for unjustified absences. For example, January 17 through February 16, 2026 earns 1/12 even though it spans two calendar months.

In this estimate, each service month ends on the day before the corresponding start day. If that day does not exist in the month, the interval ends on the last day of that month; subsequent months use the original day again. We assume an uninterrupted acquisition period, without projecting notice or deciding entitlement on termination.

Proportional rule checked on 2026-09-18: CLT articles 130, 142 and 146–147, and Constitution article 7 XVII. The counting convention is corroborated by the eSocial domestic-employer manual dated 2026-03-27, p. 153; its specific entitlement rules are not applied here. This source check does not update the tax tables.

In overdue mode, vacation start is compared with the concession-period deadline. Late payment alone does not create automatic double pay in this estimate.

Which deductions may appear on vacation

For normal vacation, the estimate calculates INSS and IRRF with 2026 tables on rested vacation plus one-third, excluding abono from automatic bases.

Payroll can combine bases, advances and ceilings differently, so manual deduction and addition fields are available.

Why the receipt may differ from payroll

Variable averages, collective agreements, advances, payroll competence, INSS ceiling already used and eSocial setup can change the official net value.

Salary after Brazilian vacation

The first payroll after vacation may contain only ordinary salary for paid days in the selected payroll month. The advance vacation payment and constitutional one-third stay separate and do not become a bonus added to salary again.

The calculator intersects the vacation period with the month, suggests calendar days outside vacation and requires you to confirm paid days and the divisor. Sold vacation days remain in the abono controls; their ordinary salary is not counted twice.

February and 31-day months may produce different amounts when payroll uses calendar days. The payroll reference month identifies when salary was earned even if payment is deposited in the next month.

Rules and examples checked on 2026-09-19: Brazilian CLT arts. 142, 143, 145 and 459; Constitution art. 7 XVII; and the eSocial WEB MEI vacation example. The divisor is a transparent simulation convention, not universal payroll certification.

Related calculators

Check other calculations for salary, severance and planning the received amounts.

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Important notice

This calculator provides an educational estimate, not legal, tax, accounting or payroll advice. Official payroll, eSocial, collective agreements and professional review prevail.

Frequently asked questions

How do I calculate vacation with one-third?
Divide remuneration by 30, multiply by vacation days and add one-third of that value. The calculator separates each line in the memo.
How much more do I receive by selling 10 days?
Abono adds the sold-day value and its one-third to the vacation receipt. Ordinary salary for worked days is shown separately to avoid double counting.
Does abono pecuniario pay INSS or IRRF?
In this estimate, abono and one-third on abono are outside automatic INSS and IRRF bases according to the sources checked. Official payroll should still be reviewed.
Are overdue vacations always paid double?
Double pay appears when the concession period is missed. Partial or disputed cases should be reviewed by payroll, union, accountant or lawyer.
Does late payment automatically create double pay?
Not in this estimate. The tool does not apply double pay only because payment occurred after the two-day-before-vacation deadline.
Do unjustified absences reduce vacation?
Yes. The calculator uses the 30, 24, 18, 12 or 0 day brackets based on unjustified absences in the acquisition period.
Is proportional vacation the same as severance?
No. This mode estimates service months from the acquisition start plus a final fraction of at least 15 days, capped at 12/12. Termination may involve notice, entitlement rules, deductions and additional payments that are not decided here.
Does the calculator show the exact net value?
No. It estimates from entered data and 2026 tables. Official payroll can change because of averages, advances, INSS ceiling, agreements and eSocial setup.
Why can the first salary after vacation be smaller?
Part of the payroll month may have been covered by vacation remuneration paid in advance. Ordinary payroll may include only the remaining paid days under the employer's rules.
Which payroll month is paid after returning from vacation?
The payroll reference month is when salary was earned, not the deposit date. A payment received after returning may still refer to the previous month.
Is vacation pay an advance of ordinary salary?
The vacation receipt is paid before leave and covers vacation remuneration plus the constitutional one-third. Payroll may record events and offsets by month, but the whole receipt should not be subtracted again from this panel's proportional salary.
Do sold vacation days also receive ordinary salary?
Sold days are worked and may be part of ordinary payroll. Abono pecuniario and its one-third remain separate so salary for those days is not counted twice.
Why can February and 31-day months produce different amounts?
In calendar-day mode, the divisor follows 28, 29, 30 or 31 days. The panel also offers a commercial 30-day convention or a confirmed manual divisor.
Why does the panel not calculate exact net pay after vacation?
Vacation, ordinary salary, advances and withholding may need joint payroll reconciliation. The panel shows gross salary and entered-adjustment arithmetic without promising exact INSS or IRRF.