Brazilian vacation pay calculator
Calculate Brazilian vacation pay + 1/3 bonus, cash allowance and 2026 deductions.
Find out your Brazilian vacation pay: the value of the chosen days, the constitutional 1/3 bonus and, optionally, selling 10 days (the tax-exempt cash allowance). INSS and income tax follow the 2026 tables, including the income tax exemption for bases up to R$ 5,000/month.
Frequently asked questions
Is selling 10 vacation days worth it?
Financially it usually is: the cash allowance (10 days + 1/3) is exempt from INSS and income tax, so it arrives whole. The real trade is money for rest — the choice is the employee’s, and the employer must accept if requested up to 15 days before the accrual period ends.
Why is vacation paid in advance and why does it look high?
Brazilian vacation pay is due up to 2 days before the rest starts and includes the constitutional 1/3 bonus (+33%). Since it comes early, the following month’s paycheck is smaller — it is an advance, not a bonus.
Does vacation pay INSS and income tax?
Yes — vacation taken + 1/3 is taxed by the normal tables (in 2026, zero income tax for bases up to R$ 5,000). The cash allowance and vacation indemnified at termination are exempt.