Brazil férias 2026: holiday pay with the 1/3, selling 10 days, INSS and IRRF
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 18 Oct 2026.A salary of R$ 3.000,00 gives R$ 4.000,00 of holiday pay for 30 days in Brazil, because the Constitution adds one third. After R$ 368,60 of INSS the net is R$ 3.631,40, with no income tax in 2026. Selling 10 days adds an abono of R$ 1.333,33 free of INSS and tax.
2026 · Rates and rules read from the sources listed on this page (the earliest on 18 Oct 2026); they may have changed since.
Type your monthly salary and, if you earn overtime or commission, the monthly average of that variable pay.
Enter unjustified absences in the year, which can cut the 30 days, and the days you take now.
Turn on selling a third if you convert 10 days into the abono pecuniário.
Read the net holiday pay, with the third, the abono, INSS and income tax line by line.
This calculator works out the férias of a CLT employee in Brazil: how many days the year's absences leave, the holiday pay with its constitutional third, the abono pecuniário if you sell part of the days, and the INSS and income tax taken before the money is paid, up to 2 days before the holiday starts.
How many days. Twelve months of work give 30 calendar days of holiday. Unjustified absences in that year cut them (CLT art. 130): 6 to 14 absences leave 24 days, 15 to 23 leave 18, 24 to 32 leave 12, and more than 32 leave none. The days can be split into up to three periods, one of at least 14 days and the others of at least 5.
How much. Each day is worth one thirtieth of the monthly pay, with the average of overtime, night premium or commission included. On top comes one third (Constituição, art. 7º XVII).
Selling a third. You may convert a third of the days into cash, usually 10 of 30. That abono pecuniário and its own third pay no INSS and no income tax, so selling 10 days raises the total you receive in that month.
Deductions. INSS (7.5% to 14%) and income tax are worked out on the holiday pay and its third, with the 2026 tables, the simplified discount of R$ 607,20 when it is larger, and the 2026 reduction that removes the tax up to R$ 5.000,00. The tax is worked out apart from the salary of the same month (RIR/2018 art. 682), and the reduction is applied to the holiday pay alone; the law does not settle whether that salary should count too. The employer also deposits 8% FGTS on the holiday pay, which is not taken from you.
For your monthly take-home pay use the Brazil Net Salary Calculator; for holiday paid when a job ends, the Brazil Rescisão Calculator.
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Holiday pay is one thirtieth of the monthly pay for each day of holiday, with the average of overtime or commission included, plus one third on top. A salary of R$ 3.000,00 for 30 days gives R$ 3.000,00 and R$ 1.000,00 of third, so R$ 4.000,00 gross before INSS and income tax.
Selling a third of the days, usually 10 of 30, turns them into the abono pecuniário: ten thirtieths of the pay plus its own third. On R$ 3.000,00 the abono is R$ 1.333,33, paid with 20 days of holiday worth R$ 2.666,67, and the abono pays no INSS or income tax.
Unjustified absences in the twelve-month acquisition period cut the days under CLT article 130. Up to 5 absences keep 30 days; 6 to 14 leave 24; 15 to 23 leave 18; 24 to 32 leave 12; above 32 there is no holiday for that period. Justified absences such as medical leave do not count.
INSS and income tax are charged on the holiday pay and its third, but not on the abono for sold days. In 2026 the Lei 15.270 reduction means a holiday payment of up to R$ 5.000,00 pays no income tax, while INSS at 7.5% to 14% is always taken.
Payment is due up to 2 days before the holiday starts, under CLT article 145, together with the abono if you sold days. An employer that grants the holiday after the legal period must pay it in double, a case this calculator does not cover.
With your agreement the holiday may be taken in up to three periods: one of at least 14 calendar days and the others of at least 5 days each (CLT article 134). Type the days of the period you take now and the calculator shows the days left for later.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Brazil Holiday Pay Calculator (Férias) and anybody who knows can answer. No account needed.
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