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Vacation, maternity, paternity, sick leave and other paid absences in Brazil

Last verified: 2026-10-27 · Status: Changing

After every 12 months an employee earns 30 days of paid vacation plus a bonus of one third of salary, which the employer must grant within the next 12 months and pay 2 days before it starts, or pay double. Maternity leave is 120 days paid by the employer and offset against social security, extendable by 60 days in companies in the Empresa Cidadã program; paternity leave is 5 days today and rises to 10 days on 1 January 2027, 15 in 2028 and 20 in 2029 under Lei 15.371, funded by social security. The employer pays the first 15 days of sick leave; from the 16th day the worker moves to the social security benefit.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.5007 per US dollar for 26 October 2026, the last business day before verification. The real moved sharply that day (R$5.0377 on 23 October), so conversions are for orientation only.

Key facts

Annual paid vacation	30 calendar daysCLT art. 130, as of 2026-10-27 · in force
Vacation bonus (fraction of salary)	33.33 %CF art. 7, XVII, as of 2026-10-27 · in force
Maximum number of vacation periods	3 periodsCLT art. 134 § 1, as of 2026-10-27 · in force
Penalty for vacation granted after the concession period	double pay CLT art. 137, as of 2026-10-27 · in force
Days before vacation starts by which vacation pay is due	2 daysCLT art. 145, as of 2026-10-27 · in force
Fraction of vacation the employee may sell	33.33 %CLT art. 143, as of 2026-10-27 · in force
Maternity leave	120 daysCLT art. 392, as of 2026-10-27 · in force
Optional extension in Empresa Cidadã companies	60 daysLei nº 11.770 art. 1, as of 2026-10-27 · in force
Paternity leave (2026)	5 daysCLT art. 473, III, as of 2026-10-27 · in force
Paternity leave from 1 January 2027	10 daysLei nº 15.371/2026 art. 12, as of 2027-01-01 · pending
Paternity leave from 1 January 2028	15 daysLei nº 15.371/2026 art. 12, as of 2028-01-01 · pending
Paternity leave from 1 January 2029 (subject to fiscal target)	20 daysLei nº 15.371/2026 art. 12, as of 2029-01-01 · pending
Optional paternity extension in Empresa Cidadã companies	15 daysLei nº 11.770 art. 1, II, as of 2026-10-27 · in force
Sick days paid by the employer before social security	15 daysLei nº 8.213 art. 60 § 3, as of 2026-10-27 · in force
Temporary incapacity benefit as share of benefit salary	91 %Lei nº 8.213 art. 61, as of 2026-10-27 · in force

The rule

1. Every employee is entitled to annual paid vacation. After each 12 months of contract the employee earns 30 calendar days with up to 5 unjustified absences, 24 days with 6 to 14, 18 days with 15 to 23 and 12 days with 24 to 32. Absences may not be deducted from vacation days, and vacation counts as service time.
Cost to do it: One month of salary plus a one third bonus per year of service, plus FGTS and social security on it.
Example: Salary R$6,000.00: vacation pay R$6,000.00 plus one third R$2,000.00 = R$8,000.00. / About US$1,454.36.CLT arts. 129 and 130 as worded by Decreto-Lei nº 1.535 of 1977, CLT art. 129; art. 130, I to IV and §§ 1 and 2, 1943-05-01 official text · verified 2026-10-27

2. The employer sets the vacation dates within the 12 months after the employee earns them, in a single period. With the employee's agreement vacation may be split into up to 3 periods, one of at least 14 calendar days and the others of at least 5 days each. Vacation may not start in the 2 days before a holiday or paid weekly rest day. The employer must give written notice at least 30 days in advance.
Cost to do it: No fee; poor scheduling can trigger double pay under art. 137.CLT arts. 134 and 135; art. 134 §§ 1 and 3 as worded by Lei nº 13.467 of 13 July 2017, CLT art. 134 caput and §§ 1 and 3; art. 135, 2017-07-13 official text · verified 2026-10-27

3. If vacation is granted after the 12 month concession period, the employer pays the vacation remuneration in double. The employee may also ask the court to set the dates, with a daily fine of 5 percent of the regional minimum wage until the employer complies.
Cost to do it: Double vacation pay.
Example: Salary R$6,000.00: late vacation costs 2 x R$8,000.00 = R$16,000.00 instead of R$8,000.00. / About US$2,908.72.CLT art. 137, CLT art. 137 caput and §§ 1 to 3, 1943-05-01 official text · verified 2026-10-27

4. The employee may convert one third of the vacation period into a cash allowance (abono pecuniário) equal to the pay for those days, by asking up to 15 days before the end of the acquisition period. The abono, up to 20 days of salary, is not part of remuneration for labor purposes. Vacation pay and any abono must be paid up to 2 days before the vacation starts.
Cost to do it: Pay for the days sold; it does not enter the base of other labor amounts.
Example: Salary R$6,000.00: selling 10 of 30 days means 20 days of rest and pay for 10 worked days (R$2,000.00) plus the abono for 10 days (R$2,000.00), on top of the one third vacation bonus. / Each 10 day block is about US$363.59.CLT arts. 143, 144 and 145; art. 144 as worded by Lei nº 9.528, CLT arts. 143 caput and § 1, 144 and 145, 1943-05-01 official text · verified 2026-10-27

5. On termination for any reason, the employee receives vacation already earned (single or double as applicable). After 12 months of service, and in any case of dismissal without just cause or the end of a fixed term contract, the employee also receives proportional vacation at 1/12 per month or fraction over 14 days.
Cost to do it: Accrued vacation plus one third is a termination liability; book it monthly.CLT arts. 146 and 147, CLT arts. 146 and sole paragraph, 147, 1943-05-01 official text · verified 2026-10-27

6. Pregnant employees have 120 days of maternity leave with job and pay protected, which may start up to 28 days before birth, and keep the full 120 days in a premature birth. Hospital stays of mother or newborn beyond 2 weeks extend the leave so that it runs up to 120 days after discharge. Adoptive mothers and guardians receive the same leave.
Cost to do it: Salary during leave is advanced by the employer and offset against payroll social security (see next rule).CLT art. 392 as worded by Lei nº 10.421 of 2002; § 7 inserted by Lei nº 15.222 of 2025; art. 392-A as worded by Lei nº 13.509 of 2017, CLT art. 392 caput and §§ 1, 3 and 7; art. 392-A, 1943-05-01 official text · verified 2026-10-27

7. The employer pays maternity pay (salário-maternidade) to its employee and offsets the amount against the social security contributions it owes on payroll.
Cost to do it: Cash flow only: the 120 days of pay are recovered by offset.
Example: Salary R$6,000.00: 4 months of pay (R$24,000.00) are paid by the employer and deducted from the monthly employer social security due. / About US$4,363.08 advanced and recovered.Lei nº 8.213 of 24 July 1991, art. 72 § 1 inserted by Lei nº 10.710 of 2003, Art. 72 § 1, 1991-07-24 official text · verified 2026-10-27

8. Companies that join the Empresa Cidadã program extend maternity leave by 60 days and paternity leave by 15 days. The mother asks by the end of the first month after birth; the father asks within 2 business days of birth and must prove attendance at a responsible parenthood program. During the extension the employee receives full pay and may not do paid work. Companies taxed on actual profit (lucro real) deduct the extension pay from income tax due. The maternity extension may be shared between two parents working for participating companies, or replaced by a 50 percent reduction in hours for 120 days with full pay by individual written agreement.
Cost to do it: 60 days (mother) and 15 days (father) of pay, deductible from income tax for lucro real companies.
Example: Salary R$6,000.00: the 60 day maternity extension costs R$12,000.00, deductible from IRPJ due under lucro real. / About US$2,181.54.Lei nº 11.770 of 9 September 2008, as amended by Lei nº 13.257 of 2016 and Lei nº 14.457 of 21 September 2022, Arts. 1 (§§ 1 to 4), 1-A, 3, 4 and 5, 2008-09-09 official text · verified 2026-10-27

9. Today paternity leave is 5 consecutive paid days counted from birth, adoption or shared custody (20 days for a child with permanent disability from congenital Zika syndrome). Lei 15.371 of 31 March 2026, in force on 1 January 2027, raises it to 10 days from 1 January 2027, 15 days from 1 January 2028 and 20 days from 1 January 2029 (the last step only if the budget guidelines fiscal target is met; otherwise from the second fiscal year after it is met), one third longer for a child with disability. It creates salário-paternidade: the employer pays full salary for the leave and is reimbursed by social security. The father must notify the employer at least 30 days ahead and is protected from arbitrary dismissal from the start of leave until one month after it ends; if the employer ends the contract after notice and before the leave in a way that prevents it, it owes double the leave period as compensation. The Empresa Cidadã extension stays at 15 days beyond the legal period.
Cost to do it: Today 5 days of pay borne by the employer; from 2027 the salary is advanced by the employer and reimbursed by social security.
Example: Salary R$6,000.00: 10 days of salário-paternidade in 2027 = R$2,000.00, advanced by the employer and reimbursed. / About US$363.59.CLT art. 473, III and §§ 1 and 2 (Lei nº 14.457 of 2022 and Lei nº 15.156 of 2025); Lei nº 15.371 of 31 March 2026 (DOU of 1 April 2026), CLT art. 473, III; Lei nº 15.371 arts. 2, 3, 4, 7, 10, 11, 12 and 14, 2026-03-31 official text · verified 2026-10-27 · changed: Lei nº 15.371 of 31 March 2026 raises paternity leave from 5 to 10 days on 1 January 2027, 15 days in 2028 and 20 days in 2029, funded by social security through salário-paternidade, with job protection until one month after the leave.

10. Other paid absences include up to 2 consecutive days on the death of a spouse, parent, child, sibling or declared dependent; up to 3 days for marriage; 1 day every 12 months for voluntary blood donation; up to 2 days to register to vote; the time needed for court appearances; up to 6 prenatal appointments with a pregnant spouse or partner; 1 day a year to take a child up to 6 years old to a doctor; and up to 3 days every 12 months for cancer screening.
Cost to do it: Paid days off; no social security reimbursement.CLT art. 473, I, II, IV, V, VIII, X, XI and XII, as worded by later laws including Lei nº 14.457 of 2022 and Lei nº 13.767 of 2018, CLT art. 473, 2022-09-21 official text · verified 2026-10-27

11. During sickness, the employer pays the employee's full salary for the first 15 consecutive days of absence. From the 16th day the employee is referred to the social security medical exam and, if incapacity is confirmed, receives the temporary incapacity benefit (auxílio por incapacidade temporária), equal to 91 percent of the benefit salary.
Cost to do it: Up to 15 days of salary per sickness episode borne by the employer.
Example: Salary R$6,000.00: 15 days of sick leave cost the employer R$3,000.00; from day 16 social security pays. / About US$545.39.Lei nº 8.213 of 24 July 1991, art. 60 § 3 and § 4 as worded by Lei nº 9.876 of 1999; art. 61 as worded by Lei nº 9.032 of 1995, Arts. 59, 60 §§ 3 and 4 and 61, 1991-07-24 official text · verified 2026-10-27

12. Breastfeeding mothers get two 30 minute breaks a day until the child is 6 months old, at times set by individual agreement. Establishments with at least 30 women over 16 must provide a suitable place for breastfeeding children, or an arrangement such as an agreed daycare.
Cost to do it: Two paid half hours a day for up to 6 months; facility or agreement costs where 30 or more women work.CLT arts. 389 § 1 and 396 as worded by Lei nº 13.509 of 2017 and Lei nº 13.467 of 2017, CLT arts. 389 §§ 1 and 2; 396 and §§ 1 and 2, 1943-05-01 official text · verified 2026-10-27

From	Legal leave	Who pays	Empresa Cidadã extra
Now (2026)	5 days	Employer	15 days
1 January 2027	10 days	Employer advances, social security reimburses	15 days
1 January 2028	15 days	Employer advances, social security reimburses	15 days
1 January 2029 (if fiscal target met)	20 days	Employer advances, social security reimburses	15 days

Paternity leave schedule (CLT art. 473, III; Lei nº 15.371 of 31 March 2026, arts. 11, 12 and 14; Lei nº 11.770 art. 1).

Unjustified absences	Vacation days
Up to 5	30
6 to 14	24
15 to 23	18
24 to 32	12

Vacation scale by unjustified absences in the 12 month acquisition period (CLT art. 130).

Worked example

An engineer on R$6,000.00 a month (US$1,090.77) takes 20 days of vacation and sells 10. The employer must pay, 2 days before the start, 20 days of vacation pay (R$4,000.00) plus the one third bonus on 30 days (R$2,000.00) and the abono for 10 days (R$2,000.00), a total of R$8,000.00 (US$1,454.36), with the remaining 10 days paid as normal salary for days worked.

Step by step

Track each employee's acquisition and concession periods; schedule vacation before the concession period ends.
Give written vacation notice at least 30 days ahead and pay at least 2 days before the start.
Decide whether to join Empresa Cidadã if the company is taxed on lucro real.
Update payroll and leave policies for paternity leave of 10 days from 1 January 2027 and the salário-paternidade reimbursement flow.
Pay the first 15 days of each sickness absence and refer longer cases to the social security medical exam.

Common traps

Vacation granted after the 12 month concession period costs double (CLT art. 137).
Vacation may not start in the 2 days before a holiday or paid weekly rest (CLT art. 134 § 3).
From 2027 a father has job protection from the start of paternity leave until one month after it ends; dismissing him after notice of the birth to avoid the leave costs double the leave period (Lei nº 15.371 art. 4).
Maternity pay is advanced by the employer; failing to offset it against payroll contributions leaves the company out of pocket.
The 20 day paternity step in 2029 depends on a fiscal target and may be postponed (Lei nº 15.371 art. 12).

Sources

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