30 days without sell-back
- Input
- Férias integrais
- Expected output
- 1/3 constitucional + descontos usuais
Base case for comparison.
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vacation pay with sell back brazil
The real question is not only how much vacation pay lands in the bank, but what enters the taxable base and what stays outside it.
Base case for comparison.
Useful for short-term cash-flow decisions.
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.
Sell-back is treated differently from the main vacation-pay remuneration, so the full breakdown matters.
Because sold days, dependents, INSS and IRRF all change the actual net amount received.
⚠️ 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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