CLT Vacation One Third Sold Calculator

Selling 1/3 of vacation (abono pecuniário) — how it works

Under the CLT (art. 143), an employee may turn up to one third of the 30-day vacation into cash. That is the abono pecuniário. In practice the worker takes 20 days off and sells 10 out of the full 30. What gets paid for those sold days is the daily salary together with the 1/3 constitutional bonus (Federal Constitution, art. 7º XVII). Take a salary of R$ 3,000. Each day comes to R$ 100, and the 10 sold days work out to 10 × 100 + 1/3 = R$ 1,333.33.

The employee has to ask for it up to 15 days before the end of the acquisition period. Since the 2017 labour reform (Law 13.467/2017), vacation can be split into as many as three periods, one of them running at least 14 consecutive days and none shorter than 5. Selling 1/3 still works whether or not you split the vacation that way. The sold days land in the same payment as the regular vacation pay, before the rest period kicks in.

Brazilian context

The sold portion counts as having indemnity nature. Under Normative Instruction RFB 1.500/2014 and STJ rulings, that means abono pecuniário is exempt from IRRF and INSS. People reach for this when they want a shorter break plus extra cash for some project, when setting up payroll in RH/ERP systems, or in termination math, where leftover vacation gets indemnified with the 1/3 bonus tacked on.

FAQ

Can the employer refuse the abono? No. Once it is requested within the legal deadline, the sale is the employee's right (art. 143 CLT).

Does selling 1/3 apply to collective vacation? No. Abono pecuniário is off the table in férias coletivas unless collective bargaining agrees to it.

Is the sold portion taxed? No. Because of its indemnity nature, the 10 sold days plus 1/3 stay exempt from IRRF and INSS.

Can I sell more than 1/3? No. The legal cap sits at 10 days out of 30, and selling beyond that would run against the constitutional right to rest.