Brazil Vacation Pay Calculator (Férias)

Last updated: July 16, 2026

Summary: Brazilian workers receive their vacation days' pay plus a constitutional 1/3 bonus, subject to INSS and IRRF. You may also sell up to 10 of your 30 days (abono pecuniário) — that portion is tax-free. Example: R$3,000 salary, 30 days = R$4,000 gross vacation pay before taxes.

Calculate your vacation pay

Your result will appear here

How is this calculated?

Vacation pay = (monthly salary ÷ 30 × days taken) + 1/3 constitutional bonus on that amount. INSS (2026 progressive table) and IRRF (2026 rules) are withheld on this taxable total.

If you sell 10 days (abono pecuniário), those days plus their own 1/3 are paid separately and are exempt from INSS and IRRF, which is why selling days yields proportionally more cash in hand.

Frequently asked questions

When is vacation pay deposited?

By law, vacation pay must be deposited up to 2 days before the vacation starts — so you receive the money before resting, not after.

Is selling 10 days always worth it?

Financially the abono is attractive because it's tax-free, but you trade real rest for money. It's a personal choice, and the employer can't force you either way — the request must come from the worker (usually 15 days before the vacation period closes).

Sources:Ministério do Trabalho e Emprego

This calculator provides a general estimate based on the 2026 INSS and IRRF tables. Details like collective agreements, vacation splitting into periods, and salary averages can change the exact values — confirm with your payroll department.