How vacation pay works in Brazil
Every 12 months worked give the employee 30 days of paid vacation. Pay is the salary for the days off plus a constitutional bonus of one third. Averages of overtime and commissions are included.
The worker may sell up to one third of the vacation (usually 10 days). That amount and its 1/3 are exempt from INSS and income tax. Payment is due at least 2 days before the vacation starts (CLT art. 145); late payment is owed double.
Frequently asked questions
Can vacation be split in Brazil?
Yes, into up to three periods: one of at least 14 days and the others of at least 5 days each.
Do absences reduce vacation?
Yes. More than 5 unexcused absences in the accrual period reduce the entitlement: 24, 18 or 12 days, or none above 32 absences.