Human Case · 2026
Vacation pay calculator 2026
Estimate Brazilian vacation pay, the constitutional third, tax-exempt cash allowance and 13th salary advance.
Estimated total
R$3,631.40
Human Case · Simulation
Vacation pay calculator 2026
- Vacation days
- 30
- Vacation pay
- R$3,000.00
- Constitutional third
- R$1,000.00
- Cash allowance · 10 exempt days
- R$0.00
- Allowance third · exempt
- R$0.00
- 13th salary advance
- R$0.00
- Total gross
- R$4,000.00
- INSS
- R$368.60
- IRRF
- R$0.00
Simulation; does not replace individual advice.
Frequently asked questions
Can I sell one third of my vacation?
CLT art. 143 permits converting one third of the entitlement into a cash allowance: 10 days for a 30-day entitlement. Request it at least 15 days before the accrual period ends.
When must vacation pay be paid?
At least two days before vacation starts, under CLT art. 145.
Is the cash allowance taxed?
The cash allowance and its third are exempt from INSS and income tax in this simulation (CLT art. 144; IN RFB 936/2009).
Can I advance the first 13th salary installment?
Lei 4.749/1965, art. 2º, §2º, provides for an advance with vacation when requested in January.
How the calculation works
Vacation pay = (salary + average variable pay) ÷ 30 × days taken, plus the constitutional third. Selling one third of a 30-day entitlement means 10 sold days; enter at most 20 days taken when selling. The cash allowance and its third are exempt from INSS and income tax. Vacation + its third are taxed separately using the take-home salary method and the 2026 reduction. The 13th advance adds half the salary without deductions. When splitting vacation, one period must be at least 14 days and the others at least 5 (CLT art. 134).
Related guides
Estimate and official sources
Simulation using 2026 tables. Collective agreements, individual circumstances and payroll rounding may change the amount. It does not replace individual legal or accounting advice.