Calculate vacation pay with the 1/3 constitutional bonus, pecuniary allowance and taxes.
Every CLT employee who completes the twelve-month accrual period is entitled to 30 days of vacation, paid at the regular salary plus the constitutional one-third bonus (Article 7, XVII, of the Constitution). INSS and IRRF apply to that total, vacation pay plus the 1/3, just as they do to the monthly salary. The pecuniary allowance (abono pecuniário) lets the worker convert up to 10 days of vacation into cash (one third of the period), and that amount is exempt from INSS and income tax. This calculator applies each rule in the right order: it divides the salary by 30 to find the daily rate, multiplies it by the days actually taken, adds the constitutional one-third, computes the allowance separately (daily rate × days sold × 4/3, already including its own 1/3), and deducts INSS and IRRF only on the taxable portion. The result is an educational estimate based on the 2026 tables (INSS via Portaria MPS/MF 2/2025; IRRF via Laws 15.191/2025 and 15.270/2025) so you can check your vacation pay stub before you leave.
The daily rate is the base for everything: the gross salary divided by 30. Multiplied by the vacation days actually taken, it gives the vacation pay; on top of that comes the constitutional one-third (a third more, guaranteed by the Constitution). Vacation pay plus 1/3 forms the taxable base, the part subject to INSS and IRRF.
If you sell part of your vacation as a pecuniary allowance, those days leave the taken portion and become tax-free cash. The allowance is computed as daily rate × days sold × 4/3, the 4/3 already includes its own constitutional third on the sold days, and does not enter the INSS or IR base. The law allows selling at most 10 days (one third of the period), preserving at least 20 days of rest.
Example 1 (illustrative values), a R$ 3,000 salary, 30 vacation days, no allowance: the daily rate is R$ 100, vacation pay adds up to R$ 3,000, and the constitutional third adds R$ 1,000, forming a taxable base of R$ 4,000. INSS and IRRF apply to it; since it is below R$ 5,000, income tax tends to be small or zero thanks to the current effective exemption.
Example 2 (illustrative values), same salary, but taking 20 days and selling 10 as an allowance: the taxable base drops to 20 days of vacation (R$ 2,000) plus 1/3 (R$ 666.67), and the tax-free allowance is R$ 100 × 10 × 4/3 = R$ 1,333.33. The net is the base minus INSS and IRRF, plus the tax-free allowance. The figures are rounded only to illustrate; the tool computes with your real salary.
The cash conversion is capped at 10 days (one third of vacation) and must be requested within the period set by the CLT; that is why the tool blocks sales that would leave fewer than 20 rest days. The employer must pay the vacation amounts at least two days before the rest period begins. Dependents and alimony reduce the IRRF base, so it is worth entering them for a more faithful estimate.
This simulation uses the 2026 tables cited in the source and covers the most common individual-vacation scenario. Situations such as collective vacation, overdue vacation with the surcharge owed when granted outside the legal period, averages of habitual bonuses, and absences that reduce the entitlement have their own treatment and are not computed here. For the official amount, confirm with HR, the payroll department, or an accountant.
Paste the code into your HTML and the tool shows up on your page, without J-Kit's navigation and ads. It still runs in the browser of whoever visits your site.
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src="https://jkit.tools/embed/en-US/vacation-pay-calculator"
width="100%"
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></iframe>These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.
It is an additional payment guaranteed by Article 7, item XVII, of the Constitution, equal to one third of the vacation pay. It is added to the value of the days taken and forms part of the base on which INSS and IRRF apply. Because it is a constitutional right, it applies to every CLT employee, without exception.
⚠️ Educational simulation. Acquisition and grant periods follow the CLT. Consult your HR for special cases.
2026 tables: INSS, Portaria MPS/MF 2/2025. IRRF, Law 15.191/2025 and Law 15.270/2025 (exemption up to BRL 5,000 gross). CLT art. 143 (sell-back).
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