You earn 30 days of holiday after every twelve months, plus the terço constitucional, a bonus of one third. So the full entitlement pays about 133% of a month's salary.
The decision worth money is whether to sell ten of those days. At pleno level the gross is R$27,333.33 either way, but selling ten days nets R$1,879.17 more, because the abono pecuniário is exempt from both INSS and IRRF.
Entitlement
30 days + 1/3
after each 12 months of service
You may sell
Up to 10 days
your choice, not the employer's
Selling 10 days
+R$1,879.17
at pleno level, same gross
Try it with your own salary and day count.
Open the Férias CalculatorSelling ten days costs nothing and pays more
The abono pecuniário is legally an indemnity, not salary. It sits outside the INSS contribution base and outside IRRF, and so does the one third that attaches to it. Converting a third of your holiday into an exempt payment pulls the taxable base down sharply while the gross stays identical.
At pleno level the taxable base falls from R$26,345.24 to R$19,511.91, and IRRF falls from R$6,336.22 to R$4,457.05. Nothing else changes.
| Level | Gross | Take all 30 | Sell 10 | Gain |
|---|---|---|---|---|
| JuniorR$13,500/mo | R$18,000.00 | R$13,242.3626.43% | R$14,479.8619.56% | R$1,237.50 |
| PlenoR$20,500/mo | R$27,333.33 | R$20,009.0226.80% | R$21,888.1919.92% | R$1,879.17 |
| SeniorR$28,750/mo | R$38,333.33 | R$27,984.0227.00% | R$30,619.4420.12% | R$2,635.42 |
| LeadR$38,750/mo | R$51,666.67 | R$37,650.6927.13% | R$41,202.7720.25% | R$3,552.08 |
The gain grows with salary because the exempt slice grows with it, from R$1,237.50 at junior level to R$3,552.08 at lead. It is one of the few genuinely free choices in Brazilian payroll, which is why it is worth making deliberately rather than by default.
How these figures were produced
PayMetric Labs' own calculations, computed with the portal's Brazilian férias engine at 2026 INSS and IRRF rates. Salaries are our Brazilian software engineer benchmark levels, assuming a full twelve-month período aquisitivo with no absences affecting the entitlement and no dependants.
The two periods, and the one that catches employers out
The período aquisitivo is the twelve months in which you earn the holiday. The período concessivo is the following twelve months, in which the employer must let you take it.
If the concessivo period expires without the holiday being granted, the employer owes the holiday pay in double. The entitlement does not lapse, it doubles in cost. Engineers at busy startups sometimes accumulate two periods without noticing, so it is worth tracking your own dates rather than relying on the employer to raise it.
Two deadlines that are yours to hit
A request to sell days must be made at least 15 days before the end of the período aquisitivo. Miss that and you take the full 30 days. Separately, the holiday pay itself must reach you at least two days before the holiday begins, which is the employer's deadline rather than yours, and it is statutory rather than a courtesy.
Splitting the time, since the 2017 reform
You can now split holiday into up to three periods by agreement with the employer, as long as one block is at least 14 consecutive days and neither of the others is shorter than 5. Splitting changes nothing about the pay or the tax, only the calendar. Combined with selling ten days, a common pattern is to sell a third, take a block of 14 and keep the remaining days for a short second break.
For offer comparisons, remember that férias plus the one third and the décimo terceiro together lift a CLT package well above twelve months of the headline salary. A PJ contract carries none of it.
What is the CLT package really worth?
Holiday, the one third bonus, the 13th salary and FGTS all vanish on a PJ contract. See what rate a PJ offer needs before it matches.
Read the CLT vs PJ comparisonMonthly briefing
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Frequently asked questions
How much holiday do I get in Brazil?
Thirty days after each twelve months of service, the período aquisitivo. You then have the following twelve months, the período concessivo, in which the employer must let you take it. On top of the pay for those days you receive the terço constitucional, a bonus of one third, so 30 days of holiday pays the equivalent of about 40 days.
Is it worth selling ten days of holiday?
Financially, yes, and by more than most people realise. On a pleno salary of R$20,500 the gross is R$27,333.33 either way, but taking all 30 days nets R$20,009.02 while selling 10 nets R$21,888.19. That is R$1,879.17 more for the same gross, because the abono pecuniário and its one third are exempt from both INSS and IRRF. The trade is ten days of rest.
Why does selling days lower the tax?
The abono pecuniário is legally an indemnity rather than salary, so it falls outside the INSS contribution base and outside IRRF. Converting a third of your holiday into an exempt payment pulls the taxable base down from R$26,345.24 to R$19,511.91 at pleno level, which drops the effective rate from 26.80% to 19.92%.
How many days can I sell?
Up to one third of the entitlement, which is 10 of the 30 days. It is your choice, not the employer's, and it must be requested at least 15 days before the end of the período aquisitivo. An employer cannot force you to sell days, and cannot refuse a properly made request.
Can I split my holiday?
Yes. Since the 2017 labour reform you can split it into up to three periods by agreement, provided one is at least 14 consecutive days and none of the others is under 5 days. Splitting does not change the pay or the tax, only when you take the time.
When must the holiday pay reach me?
At least two days before the holiday starts. That is a statutory deadline, not a convention, and it exists so you have the money before you travel rather than on the normal payday.
What if my employer never lets me take it?
If the período concessivo passes without the holiday being granted, the employer owes the holiday pay in double. The entitlement is not lost, it becomes more expensive for the employer. Raise it in writing before the twelve months expire so the record is clear.
Why is my holiday pay taxed more heavily than a normal month?
Because 30 days of holiday plus the one third bonus is about 133% of a month's salary, assessed as one payment, so more of it reaches the higher IRRF bands. The effective rate on the full entitlement is around 27% against about 26.6% on ordinary monthly pay at pleno level. Selling ten days is what moves it materially, down to roughly 20%.
Worked figures are PayMetric Labs' own calculations using 2026 INSS and IRRF rates for a CLT employee with no dependants and a full twelve-month período aquisitivo. Entitlement rules follow the CLT as amended by the 2017 labour reform. General information only, not personal tax or legal advice.