On a R$ 6.000,00 monthly salary taking the full 30 days of vacation, gross vacation pay plus the 1/3 constitutional additional comes to R$ 8.000,00, leaving R$ 6.040,62 after INSS and IRRF, an effective rate of roughly 24.5%. Enter your own salary and how many days you're selling below.
Vacation entitlement
30 days
per acquisitive period
Constitutional additional
+1/3
on days taken, taxed
Sellable (abono)
Up to 10
days, tax-free cash-out
New for 2026
Redutor
applies to taxable férias
Common salary levels:
Up to 10 of your 30 vacation days can be converted to cash instead of taken as leave. The remaining 30 days are taken as paid leave.
Total vacation pay received (after INSS + IRRF)
R$ 6.040,62
Full férias (gross)
R$ 8.000,00
Total withheld
R$ 1.959,38
Effective rate
24.5%
How your R$ 8.000,00 férias is split
R$ 6.040,62
75.5%
R$ 0,00
0.0%
R$ 1.959,38
24.5%
| Vacation pay, 30 days taken | R$ 6.000,00 |
| 1/3 constitutional additional (on days taken) | R$ 2.000,00 |
| Abono pecuniário, 0 days sold (tax-free) | R$ 0,00 |
| 1/3 additional on sold days (IRRF-taxable only) | R$ 0,00 |
| INSS (on vacation pay + its 1/3 only) | -R$ 921,51 |
| IRRF (after redutor) | -R$ 1.037,86 |
| Total férias received | R$ 6.040,62 |
Vacation pay and its 1/3 additional use the same 2026 INSS bands (Portaria Interministerial MPS/MF nº 13/2026), IRRF tabela progressiva mensal, and Lei 15.270/2025 redutor as the flagship Brazil Salary Calculator. Abono pecuniário is exempt from INSS and IRRF (STJ Súmula 386, Lei 8.212/91 Art. 28 §9º), while the 1/3 on sold days remains IRRF-taxable per Receita Federal's Solução de Consulta COSIT nº 209/2021. Doesn't model collective vacation, dependents, or the alternative desconto simplificado. For precise figures consult your employer's folha de pagamento or a contador.
Every CLT employee earns 30 days of paid vacation per acquisitive period. For the days you actually take as leave, you receive your normal daily rate plus a mandatory constitutional additional of one-third, guaranteed by Article 7º, XVII of the Constitution. Both the base vacation pay and the 1/3 additional have salary nature, so both INSS and IRRF apply, a point the STF settled definitively in Tema 985.
Up to 10 of those 30 days can instead be converted to cash, called abono pecuniário. That cash-out is compensatory rather than salary in nature, so it's exempt from both INSS and IRRF entirely. The one wrinkle: the 1/3 additional calculated on the sold days remains IRRF-taxable, per Receita Federal's own guidance (Solução de Consulta COSIT nº 209/2021), even though it stays INSS-exempt. That means INSS and IRRF are calculated on two different bases here, not one shared figure like the 13º salário.
This calculator reuses the exact same progressive INSS bands, IRRF tabela progressiva mensal, and Lei 15.270/2025 redutor that power the flagship Brazil Salary Calculator and the 13º Salário Calculator, applied to the correct férias-specific taxable base rather than a re-derived formula.
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Vacation pay for the days you actually take equals your daily rate (monthly salary ÷ 30) times days taken, plus a mandatory 1/3 additional on that amount. On a R$ 6.000,00 monthly salary taking the full 30 days, gross vacation pay plus the 1/3 additional comes to R$ 8.000,00, before INSS and IRRF.
Article 7º, XVII of the Constitution guarantees an additional one-third of your normal remuneration on top of vacation pay for days taken. It has salary nature, so both INSS and IRRF apply to it, a point the STF settled explicitly in Tema 985 da Repercussão Geral after years of dispute.
Abono pecuniário is selling up to 10 of your 30 vacation days back to your employer for cash instead of taking them as leave. The cash-out itself is indenizatória (compensatory, not salary) in nature, so it's exempt from both INSS (Lei 8.212/91) and IRRF (STJ Súmula 386). The 1/3 additional calculated on those sold days, however, remains IRRF-taxable per Receita Federal's Solução de Consulta COSIT nº 209/2021, even though it stays INSS-exempt.
No, and this is the trickiest part of the calculation. INSS applies only to vacation pay for days taken plus its 1/3 additional. IRRF applies to that same base, plus the 1/3 additional on any sold days (abono pecuniário's own principal stays fully exempt from both). This calculator keeps the two bases separate rather than treating férias as one lump sum.
Yes, the same redutor that zeroes IRRF up to R$5,000/month of taxable income and phases out gradually through R$7,350 applies to the taxable portion of your férias payment, using the same mechanic as ordinary monthly salary.
They're separate annual entitlements paid at different times for different reasons: férias compensates a period of rest (plus the 1/3 additional), while the 13º salário is a mandatory year-end bonus paid in two installments. Use the dedicated 13º salário calculator for that figure separately, don't net the two together.
Related reading & tools
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