Brazil / Payroll
Brazilian Leave Pay Calculator: One Third and Sold Leave
Calculate férias, Brazilian annual leave pay, with the constitutional one-third supplement, optional abono pecuniário for selling one third of the entitlement, and employee tax estimates.
Brazilian Leave Pay Calculator: One Third and Sold Leave: Applies the CLT absence table to a completed acquisition period. The sale option converts one third of the resulting entitlement into abono pecuniário. Leave remuneration and the constitutional supplement are shown separately from the abono, with INSS and IRRF bases and a deadline two days before leave starts. Estimates cover ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled. Runs 100% locally in your browser with zero server file uploads.
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Brazil · 2026 · BRL
CLT art. 130: 0–5 unjustified absences → 30 days; 6–14 → 24; 15–23 → 18; 24–32 → 12; above 32 → zero. Justified absences are excluded.
Leave payment estimate
| Item | Amount | Working / legal basis |
|---|---|---|
| Entitlement / leave / sold days | 30 / 30 / 0 days | CLT arts. 130 and 143; complete acquisition year |
| Leave remuneration | R$ 3.000,00 | (Salary + average variable pay) ÷ 30 × 30 days |
| One-third leave supplement | R$ 1.000,00 | Leave remuneration ÷ 3; CF art. 7 XVII |
| Abono pecuniário — sold leave | R$ 0,00 | Wage ÷ 30 × sold days; outside INSS and IRRF |
| One-third supplement on sold days | R$ 0,00 | Abono ÷ 3; outside INSS, included in IRRF under RFB guidance |
| Gross leave payment | R$ 4.000,00 | Leave pay + supplements + abono; salary for working sold days is paid separately |
| INSS base | R$ 4.000,00 | Leave remuneration plus its one-third supplement |
| IRRF taxable income | R$ 4.000,00 | Gross leave payment excluding abono principal |
| Employee INSS | -R$ 368,60 | Progressive employee table |
| IRRF | R$ 0,00 | Separate leave withholding; monthly reduction on taxable leave income |
| Net leave payment | R$ 3.631,40 | Advance estimate; INSS is reconciled in the monthly payroll |
| Payment deadline | 29/06/2026 | Two days before leave starts; CLT art. 145 |
INSS and IRRF working
- INSS band 1: R$ 1.621,00 × 7.5% = R$ 121,57
- INSS band 2: R$ 1.281,84 × 9% = R$ 115,37
- INSS band 3: R$ 1.097,16 × 12% = R$ 131,66
- INSS band 4: R$ 0,00 × 14.000000000000002% = R$ 0,00
INSS is rounded once after adding the bands; capped wage base R$ 4.000,00. Portaria MPS/MF 13/2026.
Legal deduction R$ 368,60; simplified deduction R$ 607,20. Selected: Simplified deduction.
IRRF base R$ 3.392,80 × 15% − R$ 394,16 = R$ 114,76; 2026 reduction R$ 114,76; IRRF R$ 0,00. Lei 9.250/1995, arts. 3-A and 4.
The 2026 reduction uses taxable income before deductions: zero tax through R$ 5,000; R$ 978.62 − 0.133145 × income through R$ 7,350. Lei 15.270/2025.
This covers one full acquisition period taken together. Split leave across payroll months and pay for days worked require monthly INSS reconciliation.
Estimates for ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled.
2026 national minimum wage: R$ 1.621,00. Regional and occupational floors can differ.
Leave entitlement and payment
CLT articles 130, 143 and 145 (https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm) give the absence table, sale option and payment deadline; CF article 7 XVII (https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm) establishes the one-third supplement.
Tax bases
2026 employee INSS bands are progressive, with a wage ceiling. The official Portaria MPS/MF 13/2026 (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) supplies the table.
The Receita Federal 2026 monthly table (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) supplies IRRF bands and deductions. Lei 15.270/2025 (https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/l15270.htm) adds a reduction based on taxable income before deductions.
Receita Federal guidance on abono pecuniário (https://normas.receita.fazenda.gov.br/sijut2consulta/consulta.action?termoBusca=abono+pecuniario) explains the treatment of the sale and supplement.
How to use it
- Enter salary, average variable pay and unjustified absences during a complete acquisition year.
- Choose whether to sell one third of the entitlement and enter the leave start date in 2026.
- Read leave days, supplements, taxable bases, net advance and the payment deadline.
Privacy & limitations
Your salary, dates and other inputs stay in your browser. Nothing is uploaded.
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Frequently asked questions
Can I always sell ten days?
Ten days is one third of a 30-day entitlement. If unjustified absences reduce the entitlement to 24, 18 or 12 days, this calculator sells 8, 6 or 4 days respectively. It assumes the sale was requested in time and agreed under the applicable rules.
Is the sold-leave payment taxed?
The abono principal is outside employee INSS and IRRF. This estimate excludes the corresponding supplement from INSS and includes it in IRRF under Receita Federal guidance. It shows both taxable bases so the calculation can be checked.
Is this the whole month’s salary?
It is the leave advance, not the complete monthly payslip. Pay for days worked, including the sold days, is separate. Split leave across months and other wages require monthly INSS reconciliation.
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