Brazil employment termination pay (rescisão) calculator
What you get when you leave your job: salary balance, prior notice, 13th, vacation and the FGTS penalty, according to the way you leave.
Total termination payments (gross)
R$10,616.67
plus the 40% FGTS penalty, estimated at R$5,974.40
- Notice of 42 days
- FGTS penalty R$5,974.40
- Payment within 10 days
With a salary of R$3,000.00 and 4 years and 7 months with the company, in a dismissal without cause, the termination payments add up to about R$10,616.67, in gross amounts.
The company also deposits in the FGTS account the 40% penalty on all the contract’s deposits: about R$5,974.40. You can withdraw the FGTS balance (those who chose the birthday withdrawal can withdraw only the penalty) and may be entitled to unemployment insurance: see the calculator and the requirements. The payments must be made within 10 days from the end of the contract (CLT, art. 477, § 6).
- The amounts are gross: INSS and income tax are deducted from the salary balance and the 13th; notice paid in lieu and vacation paid in lieu with the one-third are exempt from income tax (Receita Federal).
- The FGTS penalty uses an estimated base (8% of salary per month, plus the 13th): for the exact amount, enter the total from the FGTS statement, which also has adjustment and interest.
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
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The payments, one by one
| Item | How it is calculated | Value |
|---|---|---|
| Salary balance | 10 days × R$100.00 per day | R$1,000.00 |
| Prior notice paid in lieu | 42 days (30 + 3 per full year) | R$4,200.00 |
| Proportional 13th salary | 11/12 of the salary | R$2,750.00 |
| Proportional vacation + 1/3 | 8/12 of the salary, plus 1/3 | R$2,666.67 |
| Total payments (gross) | R$10,616.67 | |
| FGTS penalty of 40% | on R$14,936.00 of deposits (estimated) | R$5,974.40 |
How it works
- The salary balance pays the days worked in the month of exit, at one thirtieth of the salary per day. Prior notice paid in lieu is 30 days plus 3 per full year with the company, up to 90 (Law 12.506/2011), and counts as service time: the exit date moves forward by the notice days for the 13th and vacation.
- The proportional 13th is 1/12 of the salary per month worked in the year, and a fraction of 15 days or more counts as a full month. Proportional vacation is 1/12 per month of the current period (a fraction over 14 days counts as a month), plus 1/3; overdue vacation, not taken, pays one salary plus 1/3 per period. Resignation also gives the 13th and proportional vacation; dismissal for cause only gives the balance and overdue vacation.
- If the company dismisses without cause, the FGTS has a penalty of 40% on all the contract’s deposits, which the company deposits in your account; in a mutual agreement (CLT, art. 484-A) the notice paid in lieu is paid at half, the penalty is 20% and up to 80% of the balance can be withdrawn; in resignation and dismissal for cause there is no penalty or withdrawal.
Worked example
Salary of R$3,000.00, hired 15/03/2022, last day 10/10/2026, dismissal without cause with notice paid in lieu. Balance: 10 days × R$100.00 = R$1,000.00. Notice: 4 full years → 30 + 12 = 42 days × R$100.00 = R$4,200.00; the exit moves to 21/11/2026. 13th: January to October plus November (21 days) = 11/12 × R$3,000.00 = R$2,750.00. Proportional vacation: from 15/03/2026 to 21/11/2026, 8 months and 7 days → 8/12 × R$3,000.00 = R$2,000.00 + 1/3 (R$666.67). Total: R$10,616.67. FGTS: estimated deposits of R$14,936.00 × 40% = R$5,974.40 of penalty.
Sources
- Consolidation of Labor Laws (Decree-Law 5.452/1943), articles 146, 147, 477, 484-A and 487 (Planalto) (in Portuguese)
- Law 12.506/2011: prior notice proportional to length of service, up to 90 days (Planalto) (in Portuguese)
- Law 4.090/1962: the Christmas bonus (13th salary) (Planalto) (in Portuguese)
- Law 8.036/1990 (FGTS), articles 15 and 18: the 8% deposit and the 40% penalty (Planalto) (in Portuguese)
- Receita Federal: IRPF 2026 Questions and Answers: questions 178 (vacation) and 275 (termination and notice paid in lieu exempt) (PDF) (in Portuguese)
- TST: Precedents 157 (13th on resignation), 171 and 261 (proportional vacation, also with less than 12 months) (in Portuguese)
- Ministry of Labor and Employment: unemployment insurance (in Portuguese)
- FGTS: withdrawal on dismissal without cause, including for those who chose the birthday withdrawal (official page) (in Portuguese)
Text checked on October 5, 2026
Good to know
- This is an estimate made with the general CLT rule, for a fixed salary. It does not know overtime, commissions, allowances, job protections, fixed-term contracts, or your category’s collective agreement, which may pay more: what counts is the termination statement, checked with the union or the HR department.
- Prior notice paid in lieu counts as service time (CLT, art. 487, § 1): that is why the exit date “moves forward” by the notice days, and months such as November or December may go into the 13th and vacation even if you left earlier.
- The amounts are gross. Income tax does not apply to notice paid in lieu, vacation paid in lieu and the one-third, or to the FGTS; the salary balance and the 13th have deductions.
- The FGTS penalty is calculated on all the contract’s deposits, with adjustment and interest, and includes those already withdrawn: the FGTS statement shows the total. The calculation’s estimate is only an order of magnitude.
- If something in your termination looks wrong, the union or a labor lawyer can check it; payment must be made within 10 days of the end of the contract.
Frequently asked questions
What do I get in a dismissal without cause?
Salary balance, prior notice (paid in lieu or worked), proportional 13th, overdue and proportional vacation with 1/3, and the 40% FGTS penalty, plus the withdrawal of the FGTS balance and, once the requirements are met, unemployment insurance.
Do I lose the 13th and vacation if I resign?
No. In a resignation you get the salary balance, the proportional 13th and proportional vacation with 1/3 (TST, Precedents 157, 171 and 261), and overdue vacation, if any. There is no FGTS penalty, you cannot withdraw the balance and there is no unemployment insurance. If you do not serve the notice, the company can deduct the salaries of the period.
How does a mutual agreement between employee and company work?
Art. 484-A of the CLT pays the notice paid in lieu and the FGTS penalty at half (20% instead of 40%), and the other items in full. It allows withdrawing up to 80% of the FGTS balance and gives no entitlement to unemployment insurance.
In a dismissal for cause, what do you get?
Only the salary balance and overdue vacation, with 1/3. There is no notice, proportional 13th, proportional vacation, penalty or FGTS withdrawal.
How long is the prior notice?
30 days, plus 3 days per full year with the company, up to 90 days (Law 12.506/2011). With 4 full years it is 42 days; with 20 years or more, 90.
How long do they have to pay the termination?
Within 10 days from the end of the contract (CLT, art. 477, § 6). If the deadline passes, go to the union or a labor lawyer.
Next step
- The calculatorBrazil unemployment insurance calculator
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