Cálculo de férias 2026: valor com 1/3, venda de 10 dias, desconto de INSS e IRRF
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 18 Oct 2026.As férias são pagas até 2 dias antes de começar, com um terço a mais (Constituição, art. 7º XVII). Quem vende 10 dias recebe o abono pecuniário com o seu terço, sem INSS e sem imposto de renda. Sobre as férias e o terço incidem INSS e IRRF de 2026. Com salário de R$ 3.000,00 e 30 dias, o bruto é R$ 4.000,00 e o líquido R$ 3.631,40.
2026 · Rates and rules read from the sources listed on this page (the earliest on 18 Oct 2026); they may have changed since.
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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.
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.
The rest of the article, and all 6 questions about Brazil Holiday Pay Calculator (Férias), are on the Brazil Holiday Pay Calculator (Férias) page.
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.
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.
Rates and rules change; check the source before you rely on a figure.
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