# Férias pay, what reaches your account

> For 30 days of férias, you get **R$ 3.631,40** in your account, with the 1/3 and after deductions.

The money comes up to 2 days before your rest starts. The next salary is smaller, because the férias (annual vacation) days were already paid.

Férias by the CLT (Consolidação das Leis do Trabalho, Brazil's labor code) with the 1/3 of the Constitution, and INSS (Instituto Nacional do Seguro Social, Brazil's social security) and income tax by the tables in force since January 2026.

Calculated with R$ 3.000,00 in the field “Gross monthly salary”. No days sold, 30 days of férias, no dependents for income tax.

Férias are the paid vacation of Brazilian law. For your férias you get the salary for the days off plus 1/3 of that amount. With a salary of R$ 3.000,00, that is R$ 4.000,00 before deductions.

The 30 days apply to people with up to 5 unexcused absences in the work year. With more absences, férias drop to 24, 18 or 12 days. Above 32 absences, the CLT gives no férias for that period.

The employer picks the dates. But the time off cannot start in the 2 days before a public holiday or the weekly day off.

## The right to férias and the extra 1/3

Every employee with carteira assinada (formal employment, registered in the work card) has the right to time off once a year, paid as if working. The Constitution also adds one third on top of that pay.

> XVII - gozo de férias anuais remuneradas com, pelo menos, um terço a mais do que o salário normal;
>
> (Constitution, art. 7º, XVII)

In English, once a year you rest and get the salary for those days plus 1/3. The collective agreement can give more than that, never less.

> Todo empregado terá direito anualmente ao gozo de um período de férias, sem prejuízo da remuneração.
>
> (CLT, art. 129)

In English, férias are not a favor from the employer. They are a right of every employee, Brazilian or foreign, and the salary cannot drop because of them.

The 1/3 is called terço constitucional, because it comes from the Constitution. With a salary of R$ 3.000,00, 30 days of férias are worth R$ 3.000,00 plus R$ 1.000,00 of terço.

## Período aquisitivo and período concessivo

The law counts férias in two periods of 12 months. The first is the período aquisitivo, the work year that earns the right. It starts on the day you joined the company.

The second is the período concessivo (deadline to grant the leave), the next 12 months. In that time the employer must give you the time off.

> As férias serão concedidas por ato do empregador, em um só período, nos 12 (doze) meses subseqüentes à data em que o empregado tiver adquirido o direito.
>
> (CLT, art. 134)

In English, the employer chooses the dates of your férias. It has up to 12 months, after you complete your work year, to give you the time off.

Say you joined on March 10, 2025. You completed the período aquisitivo on March 9, 2026, and the employer has until March 9, 2027 to grant those férias.

The employer must tell you the dates in writing at least 30 days ahead. Férias also cannot start in the 2 days before a public holiday or the weekly day off.

## Unexcused absences cut your férias

The 30 days apply to people with up to 5 unexcused absences in the período aquisitivo. Above that, the days of férias drop, by the CLT table.

| Unexcused absences in the year | Days of férias |
|---|---|
| Up to 5 | 30 days in a row |
| 6 to 14 | 24 days in a row |
| 15 to 23 | 18 days in a row |
| 24 to 32 | 12 days in a row |
| More than 32 | No férias for that period |

CLT, art. 130. Days in a row include Saturdays, Sundays and public holidays.

> É vedado descontar, do período de férias, as faltas do empregado ao serviço.
>
> (CLT, art. 130, § 1º)

In English, the employer cannot take days off your férias to punish absences. An absence only counts through the table, which cuts the right in fixed steps.

Absences the law accepts do not count. They include days off for a wedding, a death in the family, blood donation, maternity leave and sick leave accepted by the INSS.

## How to work out férias pay, step by step

1. Divide the salary by 30 to get the value of one day.
2. Multiply by the days of férias you are entitled to.
3. Add 1/3 of that amount, the terço constitucional.
4. Add the average of overtime and extras, if you get them.
5. Take INSS and income tax off the total, by the tables of the month.

**30 days of férias with a salary of R$ 3.000,00**

| | |
|---|---:|
| Value of one day, salary divided by 30 | R$ 100,00 |
| Férias of 30 days | R$ 3.000,00 |
| Terço constitucional | R$ 1.000,00 |
| Total before deductions | R$ 4.000,00 |
| INSS | − R$ 368,60 |
| Income tax | − R$ 0,00 |
| **Reaches your account** | **R$ 3.631,40** |

By the table, the tax would be R$ 114,76, and the cut of Law 15.270 of 2025 brings it to zero.

The money arrives before the time off. The next month, the salary covers only the days worked after the férias.

This is the detail that scares people most. Because férias are paid in advance, the next contracheque (pay slip) is small, and nothing is wrong with that.

## Selling 10 days of férias, the abono pecuniário

You can swap 1/3 of your férias for money and work on those days. The swap is called abono pecuniário, which means a cash payment.

> É facultado ao empregado converter 1/3 (um terço) do período de férias a que tiver direito em abono pecuniário, no valor da remuneração que lhe seria devida nos dias correspondentes. § 1º O abono de férias deverá ser requerido até 15 (quinze) dias antes do término do período aquisitivo.
>
> (CLT, art. 143, main text and § 1º)

In English, you decide whether to sell, and the employer cannot force you. The request must be in writing, up to 15 days before your work year closes.

With 30 days you sell 10 and rest 20. The days sold are paid with the 1/3, and that part comes with no INSS and no income tax.

**Selling 10 days with a salary of R$ 3.000,00**

| | |
|---|---:|
| Férias of 20 days | R$ 2.000,00 |
| Terço on the férias | R$ 666,67 |
| Abono for 10 days sold | R$ 1.000,00 |
| Terço on the abono | R$ 333,33 |
| INSS, only on the férias | − R$ 215,69 |
| Income tax, only on the férias | − R$ 0,00 |
| **Reaches your account** | **R$ 3.784,31** |

Without selling, you would get R$ 3.631,40. On top of that, the 10 days you work instead of resting are paid in the normal salary of the month.

## When férias are paid and when they come twice over

> O pagamento da remuneração das férias e, se for o caso, o do abono referido no art. 143 serão efetuados até 2 (dois) dias antes do início do respectivo período.
>
> (CLT, art. 145)

In English, the férias money, with the 1/3 and any days sold, must arrive up to 2 days before you go on férias.

Paying late is a violation, and labor inspectors can fine the employer. You can complain to the union or to the Superintendência Regional do Trabalho (regional labor inspection office).

> Sempre que as férias forem concedidas após o prazo de que trata o art. 134, o empregador pagará em dobro a respectiva remuneração.
>
> (CLT, art. 137)

In English, if the employer lets the 12 months of the período concessivo pass without giving you the time off, it pays the férias twice over, with the 1/3 doubled too.

With a salary of R$ 3.000,00, 30 days of férias with the 1/3 would go from R$ 4.000,00 to R$ 8.000,00, before deductions.

## Férias when you leave the job

When you leave, the férias you did not take are paid in the rescisão, the final settlement, with the 1/3, whatever the reason for leaving.

> Na cessação do contrato de trabalho, qualquer que seja a sua causa, será devida ao empregado a remuneração simples ou em dobro, conforme o caso, correspondente ao período de férias cujo direito tenha adquirido.
>
> (CLT, art. 146)

In English, when the job ends, you get the férias you already earned and did not take. They are paid once, or twice over if the deadline passed. Not even justa causa (serious misconduct) takes this right away.

Except in a justa causa dismissal, you also get férias proporcionais (prorated paid leave), 1/12 for each month worked in the current period. The [severance calculator](https://simplesclt.com.br/en/rescisao/calculo-da-rescisao) does that math.

## Common férias mistakes and what to do

- Férias paid without the 1/3, or with the 1/3 on only part of the days.
- Payment on the day the férias start, or later.
- A sale of 10 days forced by the employer, without your request.
- Average of overtime and extras left out of the calculation.
- Período concessivo expired without the double payment.

Keep the férias notice and the payment receipt. Compare the amounts with this calculator and ask human resources in writing to fix any error.

If the employer does not fix it, go to the union of your trade or the Superintendência Regional do Trabalho. You can also file a claim at the Justiça do Trabalho (labor courts), up to 2 years after leaving the job.

## Words of the law, in English

- **férias** (annual vacation). Thirty days of paid rest after every 12 months of work. The employer pays the salary for those days plus one third extra, up to 2 days before they start.
- **carteira assinada** (formal employment, registered in the work card). Formal employment, with the contract recorded in the carteira de trabalho, which is digital today. It gives you FGTS (Fundo de Garantia do Tempo de Serviço, a severance savings fund), férias, 13º (an extra month's pay each year), INSS and seguro-desemprego (unemployment insurance).
- **contracheque** (pay slip). The monthly pay slip. It shows the gross salary, each deduction, such as INSS and income tax, and the net amount paid into your account.
- **abono pecuniário** (selling vacation days). Selling one third of your férias days to the employer, which means 10 days when you have 30. You work those days and get paid for them on top of the férias pay. The choice is yours, not the employer's.
- **justa causa** (serious misconduct). Dismissal for serious misconduct by the worker, such as theft, abandoning the job or assault. Whoever leaves with justa causa loses the aviso prévio (notice period), the prorated férias and 13º, the FGTS fine and the seguro-desemprego.
- **férias proporcionais** (prorated paid leave). Férias from the period that has not reached 12 months yet. On severance you get 1/12 for each month worked, with the extra third. You only lose them with justa causa.

## Can I sell 10 days of férias?

Yes. The CLT lets you swap 1/3 of your férias for money, which is called abono pecuniário. You must ask for it up to 15 days before your work year closes.

Taking 20 days and selling 10, you get R$ 3.784,31 in your account, with the 1/3 and after deductions. The gross amount is the same as for 30 days of férias, but the part you sell comes with no INSS and no tax. So you get R$ 152,91 more. With 30 days you sell 10, and with 24 days you sell 8. The days you work instead of resting are paid in the normal salary.

## How much férias pay do I get after absences?

With 6 to 14 unexcused absences, férias drop to 24 days, and R$ 2.927,40 reaches your account, already with the 1/3 and the deductions.

Absences the CLT accepts, such as days off for a wedding or a death in the family, do not count here.

## Can I split my férias into 3 parts?

Yes, if you agree. One of the periods must have at least 14 days in a row, and each of the others at least 5 days.

Each part is paid up to 2 days before it starts, with its own 1/3.

## When does the employer pay férias twice over?

When it grants them late. The employer has 12 months, counted from the end of your work year, to give you the time off. After that deadline, the CLT orders it to pay the férias twice over.

With a salary of R$ 3.000,00, 30 days of férias with the 1/3 would go from R$ 4.000,00 to R$ 8.000,00, before deductions.

## Férias of 30 days for each salary

| Salary | Férias with 1/3 | In your account |
|---|---|---|
| R$ 1.621,00 | R$ 2.161,33 | R$ 1.991,13 |
| R$ 2.000,00 | R$ 2.666,67 | R$ 2.450,98 |
| R$ 2.500,00 | R$ 3.333,33 | R$ 3.044,73 |
| R$ 3.000,00 | R$ 4.000,00 | R$ 3.631,40 |
| R$ 4.000,00 | R$ 5.333,33 | R$ 4.662,70 |
| R$ 5.000,00 | R$ 6.666,67 | R$ 5.300,29 |

No days sold and no dependents, with INSS and income tax for 2026.

## How this calculation works

Férias pay is the salary divided by 30, times the days off, plus 1/3 of that amount.

When you sell 1/3 of your férias, the days sold and their 1/3 come with no INSS and no tax.

INSS and income tax come out of the férias pay with the 1/3, by the 2026 tables. They already include the cut of Law 15.270 of 2025.

Averages of overtime and night pay are left out. The CLT adds them to the férias pay, so people who earn those extras get more.

## Keep going

- [How much each installment of the 13º pays](https://simplesclt.com.br/en/ferias-13/decimo-terceiro)
- [How much of a salary reaches your account](https://simplesclt.com.br/en/salario/salario-liquido)
- [What férias you get when you leave the job](https://simplesclt.com.br/en/rescisao/calculo-da-rescisao)

Live calculator at https://simplesclt.com.br/en/ferias-13/calculo-de-ferias