30 days without sell-back
- Input
- Férias integrais
- Expected output
- 1/3 constitucional + descontos usuais
Base case for comparison.
vacation pay with sell back brazil
Vacation pay with sell-back and deductions
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.
Continue in the tool
Open full toolHow to read vacation pay correctly
- The constitutional one-third bonus raises gross vacation pay, while vacation sell-back has different treatment in the taxable composition.
- Selling vacation days can raise the cash received without increasing tax exactly the way many people assume.
Common cases
20 days off + 10 sold
- Input
- Abono pecuniário de 10 dias
- Expected output
- Liquidez maior com composição tributária diferente
Useful for short-term cash-flow decisions.
Full tool FAQ
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.
Frequently asked questions
Is vacation sell-back subject to income tax?
Sell-back is treated differently from the main vacation-pay remuneration, so the full breakdown matters.
Why is vacation pay more than just salary + one third?
Because sold days, dependents, INSS and IRRF all change the actual net amount received.