What Brazil’s FGTS is and what this calculator does
The FGTS (Fundo de Garantia do Tempo de Serviço, or “severance guarantee fund”) is one of the core protections of Brazilian employment law. Every worker hired under the CLT regime gets a fund account, and the employer must deposit 8% of the gross monthly salary into it, every month. If you are new to the Brazilian payroll, the key fact is this: the FGTS never comes out of your paycheck. It is an extra cost the company pays on top of your salary (Law 8.036/1990, art. 15).
This calculator gives you three numbers under the rules in force in 2026: the monthly deposit your employer owes, an estimate of the balance accumulated over your time of service, and the 40% fine the company must pay into your account if you are dismissed without just cause (art. 18, §1º).
How to use it
- Enter your gross monthly salary in Brazilian reais.
- Set the years and months you have worked at the company.
- Keep the 13th salary box checked if you receive it — Brazil’s mandatory year-end bonus also generates FGTS deposits.
- If you know your actual balance from the official statement (Caixa’s FGTS app), type it in and the fine will be computed on that figure, which is the accurate way.
FGTS rules in force in 2026
| Item | 2026 rule | Legal basis |
|---|---|---|
| Monthly deposit | 8% of gross pay, paid by the employer | Law 8.036/1990, art. 15 |
| Apprentice contracts | 2% | Law 8.036/1990 |
| Deposit deadline | the 20th of the following month (FGTS Digital) | gov.br |
| Fine for dismissal without cause | 40% of all deposits made during the contract | Law 8.036/1990, art. 18, §1º |
| Mutual fault or force majeure | 20% | Law 8.036/1990, art. 18, §2º |
| Termination by mutual agreement | 20% | CLT, art. 484-A |
| Extra 10% social contribution | abolished since 01/01/2020 | Law 13.932/2019 |
| Account yield | TR reference rate + 3% per year + fund profit sharing | Law 8.036/1990 |
Deposits are due on salary, overtime, the 13th salary (both installments), indemnified prior notice and vacation actually taken plus its one-third bonus. They are not due on vacation paid out in cash at termination or on the vacation cash-out (abono pecuniário).
Worked example
Gross salary of R$ 3,000.00 and 2 years at the company (24 months), 13th salary included:
- Monthly deposit: 3,000 × 8% = R$ 240.00
- Deposits on salaries: 240 × 24 = R$ 5,760.00
- Deposits on the 13th salary: 5,760 ÷ 12 = R$ 480.00
- Estimated balance, no yield: R$ 6,240.00
- 40% fine: 6,240 × 0.40 = R$ 2,496.00
- Potential withdrawal (balance + fine): R$ 8,736.00
A real termination usually has a larger base. With this same salary, a dismissal on 15 July 2026 with indemnified notice produces a deposit base of R$ 7,108.00 — it adds the final month’s salary balance, 36 days of indemnified notice, the termination 13th salary and the one-third vacation bonus — and a fine of R$ 2,843.20. On top of that, the real balance earns TR + 3% a year, so the statement figure would be somewhat higher.
Frequently asked questions
Is FGTS deducted from my salary?
No. The 8% is paid entirely by the employer, on top of your salary. The deductions you do see on a Brazilian payslip are INSS (social security) and IRRF (withholding income tax) — FGTS is never one of them.
When do I get the 40% fine, and when 20%?
The 40% fine applies to dismissal without just cause and is deposited into your FGTS account, not handed to you in cash. Termination by mutual agreement (CLT art. 484-A) and cases of mutual fault or force majeure pay 20%. If you resign or are fired for cause, there is no fine.
Can I withdraw everything when I am dismissed?
On dismissal without cause you withdraw the full balance plus the fine. The exception is the saque-aniversário (birthday withdrawal) option: workers who chose it receive only the fine, the balance stays locked, and switching back takes a 24-month waiting period.
Does the extra 10% contribution still exist?
No. That surcharge — paid by employers to the government, never to the worker — was abolished as of 01/01/2020 by Law 13.932/2019. In 2026 the fine is 40% (or 20%, depending on the case) and nothing more.
Why does my statement show more than this estimate?
Because the account earns TR + 3% per year plus the fund’s profit distributions, and because deposits are also due on the 13th salary, overtime, indemnified notice and vacation taken. For the exact figure, check Caixa’s FGTS app.
These rates and rules are the ones in force in 2026 — review them yearly, since Brazilian legislation changes.