Brazil vacation pay calculator
What is paid before the vacation starts.
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Example
Example: R$ 9,500 a month and two dependants: take 30 days or sell 10?
An engineer from abroad on a CLT contract in São Paulo earns R$ 9.500,00 gross a month, with no regular overtime, and has 2 dependants for income tax. Before booking a trip home, they compare taking all 30 days with selling 10 (abono pecuniário). The calculator uses the 2026 INSS and IRRF tables.
- 30 days: R$ 9.500,00 of vacation pay plus the constitutional third, R$ 3.166,67, is R$ 12.666,67 gross. INSS takes R$ 988,09, the most it can be on the 2026 table, and income tax R$ 2.198,61.
- Selling 10: 20 days are paid as vacation, R$ 6.333,33 plus a third of R$ 2.111,11; the 10 sold days are R$ 3.166,67 plus their own third, R$ 1.055,56.
- INSS (R$ 983,74) and income tax (R$ 1.038,69) are worked out on the 20 days and their third only: the sold days carry neither.
- Amounts print with the Brazilian decimal comma, as on a payslip. The pay can be typed either way: 9500, 9,500.00 and 9.500,00 all read as R$ 9.500,00.
| Choice | Gross | INSS | Income tax | Net |
|---|---|---|---|---|
| 30 days | R$ 12.666,67 | R$ 988,09 | R$ 2.198,61 | R$ 9.479,97 |
| 20 days + 10 sold | R$ 12.666,67 | R$ 983,74 | R$ 1.038,69 | R$ 10.644,24 |
| 20 days, nothing sold | R$ 8.444,44 | R$ 983,74 | R$ 1.038,69 | R$ 6.422,01 |
| 15 days | R$ 6.333,33 | R$ 688,18 | R$ 404,04 | R$ 5.241,11 |
| 10 days | R$ 4.222,23 | R$ 395,27 | R$ 0,00 | R$ 3.826,96 |
Selling 10 days pays R$ 10.644,24 before the vacation, R$ 1.164,27 more than taking all 30, because the sold days carry no INSS or income tax; in exchange there are 20 days off, and the 10 days worked are paid as normal salary in that month’s payroll.
How it works
- Enter the gross pay and any average overtime.
- Choose the days taken.
- Tick if a third is sold.
- The pay appears with the third and the deductions.
Frequently asked questions
- How is it worked out?
- Pay ÷ 30 × the days, plus a third (Constitution, art. 7, XVII).
- When is it paid?
- Up to two days before the vacation starts (CLT, art. 145).
- Is this professional advice?
- No, it is a calculator. Contracts, collective agreements and individual circumstances can change the figures.
- Why is the INSS nearly the same for 30 days and for 20?
- INSS has a ceiling. On the 2026 table the contribution stops growing at a base of R$ 8.475,55, where it reaches R$ 988,09; vacation pay plus the third above that pays R$ 988,09 and no more. In the example, 30 days pay the ceiling and 20 days already pay R$ 983,74.
- What is the “Reduction (Lei 15.270)” line?
- From 2026 a reduction lowers the income tax on smaller amounts. When it applies, the calculator shows the tax by the table and the reduction under it: in the example, 10 days of vacation owe R$ 123,01 by the table, all of it cancelled by the reduction, so no income tax is withheld.
- Can I type the pay in the English way?
- Yes. 9500, 9,500.00, 9500.00 and 9.500,00 are all read as nine thousand five hundred reais. The results are printed the Brazilian way, R$ 9.479,97, as they appear on a payslip.
- Is what I type sent anywhere?
- No. The sums are worked out in your browser and nothing you type is sent or stored.