Brazilian workers' right to sell vacation days clarified under CLT

Under Brazil's Consolidation of Labor Laws (CLT), employees may convert up to one third of their annual vacation—equivalent to ten days—into cash. The request must be submitted at least 15 days before the end of the acquisition period, and employers are obligated to accept it. The payout equals the employee’s regular remuneration for the sold days plus the constitutional one‑third vacation bonus.

The 2026 abono salarial (salary bonus) for CLT workers is also detailed. Eligibility requires at least five years of PIS registration, a minimum of 30 days of formal employment in 2024, and a monthly income not exceeding two minimum wages. The amount varies with the number of months worked, calculated as a fraction of the minimum wage. Payments are staggered by the beneficiary's birth month throughout the year, processed by Caixa Econômica Federal, with a final withdrawal deadline of 30 December 2026.