CLT Vacation Calculator - Calculate the Net Value with 1/3 and Allowance
Calculate the net holiday payable amount online under the CLT regime. Includes calculation of constitutional third, monetary allowance (sale of days) and INSS/IRRF discounts.
What is the purpose?
This calculator determines the net value of CLT vacation for workers with a formal contract, calculating the gross salary for the period, the additional 1/3 constitutional, the optional cash bonus (10-day sale), INSS and IRPF discounts and the final net amount to be received.
Formula Used
The gross vacation value is calculated in proportion to the days requested: Férias\_Brutas = (Salário\_Base + Média\_Extras) × Dias\_Férias30
The constitutional third is added: Terço\_Constitucional = Férias\_Brutas3
If there is a cash bonus (10-day sale): Abono = Base × 1030 + Base × 10303
How to interpret the result?
The result presents the details of each income (holidays, third, allowance, 13th advance) and the mandatory INSS and IRRF deductions on the tax base (holidays + third).
Practical Examples
A worker with a salary of 3.000 que tira 30 dias de férias receberá: 3,000 (holidays) + 1.000 (terço) = 4,000 taxable gross. After INSS and IRRF discounts, the net amount receivable will be approximately $ 3.520.
Usage Tips
O pagamento das férias deve ser feito obrigatoriamente até 2 dias úteis antes do início do gozo das férias pelo trabalhador.
Important Observations
O abono pecuniário (venda de férias) e o seu respectivo terço são verbas indenizatórias por lei, o que significa que não sofrem descontos de INSS nem de Imposto de Renda (IRRF).
Frequently Asked Questions (FAQ)
Como é calculado o valor das férias pela CLT?
O valor das férias é calculado sobre o salário bruto proporcional ao período aquisitivo. Para 30 dias de férias: 1 salário mensal + 1/3 constitucional (adicional de 33,33%). Se o salário é $ 3,000, vacations are worth $ 3.000 + $ 1,000 (1/3) = $4,000 gross. INSS and IRPF are levied on this amount. Payment must be made up to 2 days before the start of the holiday.
What is the holiday cash bonus?
The cash bonus allows the worker to "sell" up to 10 days of their 30 days of vacation to the employer, receiving cash remuneration in place of the days sold. The value of the bonus is calculated proportional to the salary, with an additional 1/3 included. The request must be made at least 15 days in advance. The benefit is not subject to INSS but is subject to IRPF.
Can I split my vacation into 3 periods?
Yes, the Labor Reform (Law 13,467/2017) allows vacations to be divided into up to 3 periods, as long as there is an agreement between employee and employer. One of the installments cannot be less than 14 days and the others cannot be less than 5 days each. At least one of the periods must be 14 continuous days. Vacations every 10 days are allowed in this split.
What happens if the employer doesn't pay vacation pay on time?
The employer has up to 2 days before the start of the vacation to make the payment. If you fail to meet this deadline, you are obliged to pay double vacation pay (article 137 of the CLT). Furthermore, if the vacation expires (after 12 months of the vesting period) without being granted, double payment is also due. These amounts can be charged legally in the Labor Court.
How to calculate proportional vacation upon termination?
Proportional vacations are calculated at the rate of 1/12 of the salary per month worked in the incomplete vesting period. For 8 months worked: 8/12 of 30 days = 20 days of proportional vacation, with an additional 1/3 of the amount. Example: salary of $ 3.600 × (8/12) + 1/3 = $ 2,400 + $ 800 = $ 3,200 gross. INSS and IRPF are deducted from the final value.
Do holidays have an INSS and IRRF discount?
Yes. Normal holidays (30 days with 1/3) have an INSS discount according to the progressive table and IRPF according to the monthly Income Tax table. The cash bonus (10 days sold) has IRPF but is exempt from INSS. Holidays compensated for termination are exempt from INSS but have IRPF. The calculator automatically applies all these rules depending on the situation.
What is the vesting period and how is it counted?
The acquisitive period is the 12-month work cycle that generates the right to 30 days of vacation. It starts on the date of admission and is renewed annually. After completing 12 months, the worker enters the concessionary period — another 12 months that the employer has to grant vacations. If they are not granted within this period, the employer pays double. Unjustified absences can reduce the vacation period from 30 to 24, 18 or 12 days.