It is an additional payment guaranteed by the Brazilian Constitution equal to one third of the gross vacation pay. It applies to vacation days taken and is part of the INSS and IRRF calculation base.
Vacation Pay Calculator (Brazil)
Calculate vacation pay with the 1/3 constitutional bonus, pecuniary allowance and taxes.
How vacation pay, the 1/3 bonus, and the pecuniary allowance work in Brazil.
All CLT employees are entitled to 30 vacation days per year plus a constitutional bonus of 1/3 of the salary. The pecuniary allowance (abono pecuniário) allows converting up to 10 days into cash — this amount is tax-exempt. INSS and IRRF apply to vacation pay plus the 1/3 bonus, excluding the allowance. This tool applies 2025 rules to display the net amount you will receive.
Fill in the fields to calculate your vacation pay accurately.
- Enter the gross salary and how many vacation days will be taken (up to 30).
- Enter pecuniary allowance days (0 to 10) if you want to convert part of vacation into cash.
- Add dependents and alimony if applicable — they reduce the income-tax base.
Sources and references for this tool
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.