How to Calculate Vacation & 13th Salary (CLT)
The definitive guide to understanding every component of your vacation pay and 13th salary — and knowing how to verify your employer is paying correctly.
"Vacation exists to restore productivity, not to be a bargaining chip."
Did you know that 1 in 4 Brazilians don't check the vacation calculations on their paycheck? And that the famous 'vacation third' is a constitutional right, enshrined in Article 7, Item XVII of the Federal Constitution, that cannot be negotiated even by collective agreement? If you've never stopped to understand exactly how your vacation and 13th salary are calculated, this guide will change that once and for all.
The lack of knowledge about these rights is one of the main sources of financial loss for Brazilian workers. Companies frequently calculate amounts below what is owed, and without adequate knowledge, the employee simply accepts what they receive without questioning.
The Complete Anatomy of CLT Vacation
CLT vacation works based on two fundamental concepts: the accrual period (the 12 months you work to 'acquire' the right) and the concession period (the following 12 months during which the company must grant the vacation). If the company fails to grant vacation within the concession period, it is obligated to pay it double.
| Component | Formula | Example (R$ 3,500 Salary) |
|---|---|---|
| Full Vacation (30 days) | Salary ÷ 30 × 30 days | R$ 3,500.00 |
| Constitutional 1/3 | Vacation Value ÷ 3 | R$ 1,166.67 |
| Cash Conversion (10 days) | (Salary ÷ 30 × 10) + 1/3 on them | R$ 1,555.56 |
| Total with Conversion | Vacation + 1/3 + Cash | R$ 6,222.23 |
Proportional Vacation: When It Applies
Proportional vacation is calculated when the worker hasn't completed the 12 months of the accrual period — usually in cases of termination or the first year of employment. The formula is straightforward:
Important: to count a month toward proportional vacation, the worker must have worked more than 14 days in that month. If you started on the 20th, for example, that month doesn't count.
Cash Conversion: To Sell or Not to Sell?
The CLT, in Article 143, allows the worker to convert up to 1/3 of their vacation into cash — the so-called cash conversion (abono pecuniário). For 30-day vacations, this means selling up to 10 days. On top of these sold days, you also receive the constitutional 1/3 bonus.
Whether to sell or not depends on your financial situation and your level of fatigue. From a financial perspective, the sale is advantageous because the cash conversion is not subject to INSS or IRRF deductions — it's a net value. However, from a health perspective, resting for 30 days is significantly more restorative than 20.
The deadline to request the sale is up to 15 days before the end of the accrual period. If you miss this deadline, the company is not obligated to grant it.
The 13th Salary: Everything You Need to Know
The 13th salary was established by Law 4,090/1962 and equals 1/12th of the salary for each month worked during the year. For counting purposes, working more than 14 days in a month entitles the worker to the full 1/12th.
13th Salary Installments
| Installment | Deadline | Deductions | Base Value |
|---|---|---|---|
| 1st Installment | By November 30 | No deductions | 50% of gross salary |
| 2nd Installment | By December 20 | INSS + IRRF on total | Remaining 50% minus deductions |
A little-known right: you can request the advance of the 1st installment of the 13th together with your vacation. Simply make the request in writing by January of the year in question. This is especially useful for those who take vacation mid-year and want extra funds available.
Impact of Absences on Vacation
Unjustified absences during the accrual period reduce the vacation days you are entitled to. See the table from Article 130 of the CLT:
| Unjustified Absences | Vacation Days |
|---|---|
| Up to 5 absences | 30 days (full) |
| 6 to 14 absences | 24 days |
| 15 to 23 absences | 18 days |
| 24 to 32 absences | 12 days |
| Over 32 absences | Loses the right to vacation |
Common Errors That Harm Workers
Watch out for the most frequent errors: (1) the company not including the average of habitual overtime in vacation and 13th calculations; (2) not paying vacation at least 2 days before the start of the leave period (Article 145 CLT); (3) splitting the vacation 1/3 with the 2nd installment of the 13th without your authorization; (4) granting vacation starting on the 2 days preceding a holiday or weekly rest day — this is prohibited by the Labor Reform.
If you identify any of these errors, document everything (photos of paycheck, screenshots of time clock) and consult your union or a labor lawyer. In many cases, amounts can be claimed retroactively for up to 5 years after the termination of the employment contract.