Calculateur de vacances Bresil
Calculez vos vacances avec 1/3 constitutionnel et rachat. INSS et IRRF inclus.
Brazil Vacation Calculator: constitutional 1/3 and cash allowance
Every formally employed worker in Brazil is entitled to 30 days of paid vacation after 12 months of work (acquisition period). The Brazilian Constitution guarantees an additional 1/3 of vacation pay, known as the 'constitutional third.' This bonus applies to both taken vacation days and sold-back days.
The cash allowance (abono pecuniario) allows workers to sell back up to 1/3 of their vacation days (10 days out of 30). This amount, plus its respective 1/3, is compensatory and therefore exempt from INSS and IRRF. Workers must request the allowance up to 15 days before the end of the acquisition period.
INSS and IRRF deductions apply only to taken vacation days and their respective constitutional 1/3. Overdue vacation (not taken within the period) entitles the worker to double payment. The CLT allows vacation to be split into up to 3 periods, provided one period is at least 14 days and the others at least 5 days each.
Questions fréquentes
What is the constitutional 1/3 vacation bonus?
It is a 33.33% bonus on vacation pay guaranteed by the Federal Constitution (Art. 7, XVII). It applies to both taken vacation days and the cash allowance.
Can I sell back my vacation days?
Yes. The cash allowance (abono pecuniario) allows you to sell up to 1/3 of vacation days (10 out of 30). This amount is compensatory and exempt from INSS and IRRF.
What happens if I don't take vacation within the period?
If the employer does not grant vacation within 12 months after the acquisition period, they must pay double, per Art. 137 of the CLT.
Can vacation be split into multiple periods?
Yes. Since the 2017 Labor Reform, vacation can be split into up to 3 periods, provided one is at least 14 days and the others at least 5 days each.