Vacation pay calculator,with the third and the abono
See how much you receive on vacation with the constitutional third, what selling up to a third of the days is worth and how much goes to INSS and income tax. Unjustified absences in the period are considered too.
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- Nothing is sent to a server
- Tables of the year, with the date they were checked
Your numbers
Overtime, commissions and other regular extras, averaged over the last 12 months. They count towards the result.
They reduce the vacation days you earn. More than 32 loses the right to that vacation. You earned 30 days of vacation.
You can sell up to 10 days, a third of the vacation. Sold days pay no INSS or income tax.
Each dependent lowers the income tax base by R$189.59.
Result
Fill in the fields to see the result here.
Tables of 2026, last checked on 10/20/2026. Sources: Lei 15.270/2025, Portaria Interministerial MPS/MF nº 13/2026, Receita Federal, tabela mensal do IRRF, Banco Central do Brasil, taxa Selic.
An estimate for information only. Collective agreements, company policy and special cases can change the amounts, so confirm them with your payroll department or an accountant.
How to calculate vacation pay
Step 01
Enter the salary
Use the gross salary and, if there is any, the average of overtime and commissions of the year, which also count towards vacation.
Step 02
Count the absences
Unjustified absences in the period reduce the days you are entitled to: up to 5 give 30 days, 6 to 14 give 24, 15 to 23 give 18 and 24 to 32 give 12.
Step 03
Choose the days
Set how many days you will take and how many you want to sell (abono pecuniário), at most a third of the entitlement.
Step 04
See the net amount
The result separates the vacation pay, the third, the abono, the deductions and the final amount.
What you get
Abono without deductions
Sold days and the third on them are paid without INSS and income tax, and the calculator treats that correctly.
Entitlement by absences
It shows how many days you earned and blocks impossible combinations, such as selling more than a third.
Current income tax
It applies the table, the simplified discount when it is worth more and the reduction of Lei 15.270/2025.
Private and fast
Nothing is sent. The result changes while you type.
How vacation pay is calculated
Vacation pay is the salary of the days you take, plus a third as a constitutional bonus. The average of overtime, commissions and other habitual extras adds to the salary. The employer has to pay up to two days before the rest starts.
You can sell up to a third of the vacation, the abono pecuniário. Those days are paid with the matching third and carry no INSS or income tax. On the rest, INSS is charged in brackets and income tax is calculated apart from the monthly salary, with the same table.
If vacation is paid in the same month as a salary, a payroll system may add the two for tax, which can raise the deduction a little. The calculator shows the isolated calculation, which is the best reference for planning.
How many vacation days you get, by absences in the year
Under article 130 of the CLT, unjustified absences in the earning period reduce the days of vacation. Justified absences, such as those covered by a medical certificate, do not count.
| Unjustified absences in the year | Vacation days |
|---|---|
| Up to 5 absences | 30 days |
| 6 to 14 absences | 24 days |
| 15 to 23 absences | 18 days |
| 24 to 32 absences | 12 days |
| 33 absences or more | No vacation for that period |
Vacation pay 2026: examples with 30 days
Examples of 30 days of vacation taken, with no dependents and no days sold. The gross amount already includes the constitutional third, and INSS and income tax are deducted on the days taken and the third.
| Monthly salary | Gross vacation pay with the third | INSS | Income tax | Net vacation pay |
|---|---|---|---|---|
| R$2,000.00 | R$2,666.67 | R$215.68 | R$0.00 | R$2,450.99 |
| R$3,000.00 | R$4,000.00 | R$368.60 | R$0.00 | R$3,631.40 |
| R$5,000.00 | R$6,666.67 | R$734.84 | R$631.53 | R$5,300.30 |
| R$8,000.00 | R$10,666.67 | R$988.09 | R$1,752.88 | R$7,925.70 |
Frequently asked questions
How many vacation days am I entitled to?
30 days, with up to 5 unjustified absences in the period. With 6 to 14 absences it is 24 days, 15 to 23 gives 18 and 24 to 32 gives 12. Above 32 absences the right to that period is lost.
Can I sell my vacation?
You can sell up to a third, usually 10 days, as the abono pecuniário. Those days are paid with the third on them, without INSS or income tax.
Does vacation pay INSS and income tax?
Yes, on the days taken and the third. The abono and its third are left out. Income tax uses the monthly table, with the simplified discount and the reduction of Lei 15.270/2025.
Is overtime counted?
Yes, the average of overtime, commissions and habitual extras of the period adds to the salary. Type that average in the variable pay field.
When is vacation paid?
Up to two days before the rest starts. Paying late can make the employer owe more.
How much vacation pay do I get with a salary of R$ 3,000?
With 30 days of vacation taken and no dependents, it is R$4,000.00 gross, the salary plus the constitutional third. After R$368.60 of INSS and R$0.00 of income tax, the net amount is R$3,631.40.
How do I calculate the vacation third?
Divide the monthly pay by 30, multiply by the days of vacation and add a third of that amount. With a salary of R$3,000.00 and 30 days, that is R$3,000.00 of vacation pay plus R$1,000.00 of third.
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