What this Brazilian severance calculator does
When an employment contract under Brazil’s CLT labor code ends, the employer must settle the rescisão — the full severance package. Depending on how the contract ends, it can include the salary balance for the final month, paid notice (aviso prévio), the proportional 13th salary, vacation pay (both overdue and proportional) plus the constitutional one-third bonus, and — for dismissals without cause — a fine equal to 40% of the FGTS, the severance fund the employer deposits every month. This tool estimates each item under the rules in force in 2026 and applies INSS (social security) and IRRF (income tax) only where Brazilian law actually levies them. Everything runs in your browser.
Amounts are shown in Brazilian reais with Brazilian formatting: dots for thousands and a comma for decimals, so R$ 7.831,81 reads as 7,831.81 reais.
How to use it
- Pick the type of termination: dismissal without cause, resignation, or dismissal for cause.
- Enter the gross monthly salary in reais.
- Fill in the hire date and the last day worked, or switch to “time worked” and enter years and months.
- Tick overdue vacation if a full 12-month vacation period was earned but never taken.
- If you know the FGTS balance from the Caixa statement, enter it. Left empty, the fine is estimated as 8% × salary × months worked — usually below the real figure.
What each termination type pays in 2026
| Item | Without cause | Resignation | For cause |
|---|---|---|---|
| Salary balance | Yes | Yes | Yes |
| Paid notice (30 + 3 days per year, cap 90) | Yes | No | No |
| Proportional 13th salary | Yes | Yes | No |
| Overdue vacation + 1/3 | Yes | Yes | Yes |
| Proportional vacation + 1/3 | Yes | Yes | No |
| 40% FGTS fine | Yes | No | No |
| FGTS balance withdrawal | Yes | No | No |
| Unemployment insurance | Yes, with vesting | No | No |
Two rules drive most of the math. First, any calendar month with 15 or more days worked counts as a full twelfth (an “avo”) of the 13th salary and of vacation pay. Second, paid notice extends the contract on paper (CLT art. 487): its days are added to the length of service and can earn extra twelfths. Deductions are narrow: INSS and IRRF hit only the salary balance and the 13th (computed separately); the other items are indemnities and go out untaxed.
Worked example
Dismissal without cause, paid notice: salary of R$ 3.000,00, hired on 2024-06-01, last day worked 2026-07-15, no overdue vacation. With 2 full years of service the notice is 36 days (30 + 3×2), projecting the contract to 2026-08-20:
| Item | Calculation | Amount |
|---|---|---|
| Salary balance | 3.000 ÷ 30 × 15 days of July | R$ 1.500,00 |
| Paid notice | 3.000 ÷ 30 × 36 days | R$ 3.600,00 |
| Proportional 13th | 8/12 (Jan–Jul plus projected August) | R$ 2.000,00 |
| Proportional vacation | 3/12 (Jun, Jul, projected August) | R$ 750,00 |
| One-third on vacation | 750 ÷ 3 | R$ 250,00 |
| Gross paid directly | sum of the items | R$ 8.100,00 |
| INSS on the balance | 1.500 × 7.5% | minus R$ 112,50 |
| INSS on the 13th | progressive table on 2.000 | minus R$ 155,69 |
| IRRF | exempt on both items | R$ 0,00 |
| Net to receive | R$ 7.831,81 |
On top of that, with an FGTS balance of R$ 7.108,00 on the statement, the 40% fine comes to R$ 2.843,20, deposited into the worker’s FGTS account — and the full balance can be withdrawn, unless the worker opted into the saque-aniversário scheme.
Frequently asked questions
What exactly is the FGTS?
A guarantee fund: employers deposit 8% of the gross salary every month into an account in the worker’s name at Caixa (it is never deducted from pay). A dismissal without cause triggers the extra 40% fine on everything deposited during the contract (Lei 8.036/1990) and unlocks the balance.
Why did the income tax come out as zero?
Since January 2026, Lei 15.270/2025 wipes out withholding for taxable income up to R$ 5.000 a month. In the example the taxable bases (R$ 1.500 and R$ 2.000) were exempt even under the plain table.
Does resigning cost me the 13th and vacation pay?
No — those are still due, including proportional vacation for less than a year of service (TST precedent 261). Resigning costs you the 40% fine, the FGTS withdrawal and unemployment insurance, and you owe 30 days of notice or the employer may deduct up to one salary.
How fast must the employer pay?
Within 10 calendar days of the contract ending, whatever the termination type (CLT art. 477). Missing the deadline costs the employer an extra month of salary as a penalty.
This is an informational estimate based on the official 2026 parameters published on gov.br — not legal or accounting advice; the exact settlement depends on your FGTS statement, collective agreement and contract. Review it yearly: the INSS and IRRF tables and the minimum wage change every January.