Vacations represent one of the most fundamental rights for workers in the most diverse areas. Everyone who fights daily in search of life improvements and to face their financial responsibilities deserves rest. The Brazilian Constitution, as well as the Consolidation of Labor Laws guarantee this right.
But, if the worker has a formal bond with a company, there are some rules that must be followed so that he can take his rest. There is a specific period for this to be done. In addition, vacations are paid, that is, the employee will receive payment during recess.
Check out some important information on this topic below and understand how a worker’s recess calculation works.
What this article covers:
What is work leave and how does it work?
Work vacations are understood as the time of rest to which the formal worker is entitled after a specific period of exercising his function at work. The idea is very simple: after working for a while, the employee can have access to a break, of pre-defined duration, where he receives his salary normally.
The rules established by the Brazilian Constitution and the CLT for vacations they say that, every 12 months worked, the worker must be granted 30 days of rest. This standard may undergo some specific changes, but in general this is how it works.
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After 12 months of work, the employer must grant the worker paid vacation within the next 12 months. This means that the employee does not necessarily take his vacation immediately after the 12 months of work. In fact, this must be agreed with the employer.
Another thing that should also be mentioned is that the vacation does not have to be taken out in full all at once. It is possible to divide the rest period into up to three parts, but to do so, it is mandatory that one of these periods has at least 14 days and the other two have no less than 5 days.
In addition, there is also the possibility of selling the holidays. If the worker does not want to be absent from work for 30 days, he can sell up to 10 days of that time. This means that your rest will be for a maximum of 20 days and the boss must pay the worker for the days sold.
How is the amount of vacation time calculated?
One very important thing related to working holidays for those with formal ties is that they are remunerated. This means that the worker continues to receive wages during his rest period. But, in addition to the normal salary that the employee already receives, there is an increase of 1/3 of this amount.
It works like this: if an employee earns a minimum wage, which today is R$ 1,212, in his vacation month, in addition to receiving this amount, the worker will still have an increase of 1/3. Taking the minimum wage as a reference, this additional amount would be R$404, and the total amount received during the vacation month would be R$1,616.
But this is still not the value that the worker should actually receive. This calculation represents the gross amount, but INSS and IRRF discounts are still applied to it, depending on the salary range. After these discounts, the resulting amount is how much the employee will receive on their vacation.
Is there a change in the value if the labor vacation expires?
It is the responsibility of the employer to grant vacations to the worker within the period established by the CLT. If this does not occur, the vacation is considered expired. Using the situation mentioned above, if a worker performs his duties for 12 months, he is entitled to 30 days of rest, which must be given, necessarily, within the following 12 months.
If this does not happen, the vacation is overdue. And this is a big problem, as it is a worker’s right guaranteed by law. In cases of this type, the employer must pay double the amount of remuneration that would normally be paid if the vacation had been granted at the right time.
In practice, using the previous example of the minimum wage, the amount that the employer must pay for vacation to the worker, after the salary, is R$ 3,232. This is because the base value, of a minimum wage, doubles (from R$ 1212 to R$ 2424) and the third that must be added has this value doubled as a reference.
One third of 2424 is 808 which, added to the salary that must be received, which is R$ 2424, totals R$ 3,232. Bearing in mind that this amount must still be subject to discounts related to INSS and IRRF.
Finally, it is also worth mentioning that, in order to be considered overdue, it is not necessary to have spent all 30 rest days of the period established for their concession. In other words, if the worker took 20 days of recess in the right period, but 10 days passed the deadline, the break is still considered overdue.