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, the tool counts months with at least 15 days in the acquisition period and applies the absence reduction.

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.

Related calculators

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

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Net salary, 13th salary, FGTS, INSS, income tax and post-vacation salary calculators are also in the backlog.

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?
Not necessarily. This mode estimates acquisition-period avos; severance can have its own rules, deductions and additional items.
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.