How this works
The subsídio de férias, commonly called the “14.º mês” (14th month), equals, as a rule, one month of pay: base pay plus any pay that is consideration for the specific way the work is performed (e.g. a fixed-hours waiver, night or shift work, and seniority pay when your contract folds it in). Work the whole year and you get that full month. Start or leave mid-year and it is pro-rata: divide the monthly amount by 12 and multiply by the months worked that year. The result is gross: 11% for Segurança Social and your IRS retenção na fonte (withholding) still come off it.
- 1
Add base pay and the other payments that count
The base is monthly base pay plus any pay that is consideration for the specific way the work is performed (fixed-hours waiver, shifts, seniority pay where applicable). The subsídio de alimentação (meal allowance), bonuses and per diems are excluded.
- 2
Apply the year proportion
Full year = one month. Partial year = (base + other payments) ÷ 12 × months worked. That is the gross allowance.
- 3
Take off the deductions
On the gross, 11% Segurança Social and IRS retenção apply. I show the 11%; IRS depends on your table.
Frequently asked
Does the subsídio de férias include the subsídio de alimentação or bonuses?
No. Article 264(2) calculates the subsídio on base pay plus any other pay that is consideration for the specific way the work is performed (e.g. a fixed-hours waiver, night work or shift work). The subsídio de alimentação, per diems, variable bonuses and transport subsidy are left out. Seniority pay (diuturnidades) counts when your contract or collective agreement (IRCT) folds it into this base. Check your contract or confirm with the ACT.
I only worked part of the year. Do I get the full allowance?
No. In the year you are hired and the year you leave, the allowance is proportional to time worked. The practical rule is to divide the monthly amount by 12 and multiply by the months worked that year. A full year earns one full month.
Is the figure this calculator shows what lands in my account?
No. The calculator shows the gross amount. On top of it come 11% for Segurança Social and IRS retenção, which depends on your bracket, household and the table in force. So I show the 11% deduction separately and leave IRS to you: I do not make it up.
What are diuturnidades?
They are additions to base pay for seniority or length of service, usually set in a collective agreement. If you have none, leave that field at zero.
Do I get it all at once or spread over the year?
As a rule, it must be paid before the holiday period starts. With your written agreement, the employer may pay it in duodécimos (twelfths): one twelfth per month, added to your salary. The annual total is the same; only the timing changes.
Is the subsídio de férias the 13th or the 14th month?
It is the 14th month. By custom the subsídio de férias is called the “14.º mês” and the subsídio de Natal the “13.º mês”, though neither name is in the law: they are just the popular way of saying you receive the equivalent of 14 months of pay across the year. The name does not change the amount.
DISCLAIMER
An estimate for standard employees, based on art. 264 of the Código do Trabalho. The figure shown is gross; the 11% Segurança Social deduction is the employee share. IRS retenção is not included because it depends on your bracket, household and the table in force: I do not invent it here. Collective agreements, fixed-hours waivers and special cases can change the calculation base. Not legal or tax advice.