Brazil Termination Pay Calculator (Rescisão) 2026
CLT severance: notice, 13th, vacation, FGTS 40% fine and 2026 taxes
Your contract
The employer ended it without a serious fault: every item is due, plus the 40% FGTS fine.
Monthly average of overtime, commissions and premiums, which count toward notice, 13th and vacation.
With worked notice, this is the last day of the notice period.
Paid in cash and added to your length of service for the 13th and vacation.
Full vacation years you earned and never took, paid with 1/3.
The "saldo para fins rescisórios" in the FGTS app. Blank: we estimate 8% of your pay over the contract, without interest.
The first installment, if you received it before leaving.
Your termination pay
Net termination pay
R$12,663.38
Due by September 28, 2026: 10 days after the contract ends (CLT art. 477, § 6).
- Gross total
- R$13,066.67
- Deductions
- R$403.29
- FGTS to withdraw
- R$20,046.31
- Balance you can withdraw plus the fine
Your rights in this case (Dismissed without cause)
- Due: Paid notice
- Due: Proportional 13th salary
- Due: Proportional vacation + 1/3
- Due: FGTS fine
- Due: FGTS withdrawal
- Due: Unemployment insurance
Notice of 39 days: 30 plus 3 for each complete year (3 years), up to 90 (Law 12.506/2011). Paid notice extends the contract to October 27, 2026 for the 13th and vacation.
| Item | Amount |
|---|---|
| Salary balance18 days worked in the last month | R$2,100.00 |
| Indemnified notice39 days paid in cash | R$4,550.00 |
| Proportional 13th salary10/12 (a month counts from 15 days worked) | R$2,916.67 |
| Proportional vacation9/12 of the current accrual year | R$2,625.00 |
| 1/3 on proportional vacation | R$875.00 |
| Gross total | R$13,066.67 |
| INSS on salary balanceProgressive 2026 table | − R$164.69 |
| Income tax on salary balanceMonthly table | − R$0.00 |
| INSS on the 13th | − R$238.60 |
| Income tax on the 13thTaxed apart at source | − R$0.00 |
| Net termination payPaid by the employer, besides the FGTS | R$12,663.38 |
FGTS
| Item | Amount |
|---|---|
| FGTS balanceEstimate: 8% of the pay over the contract, no interest | R$13,553.46 |
| Deposit on termination items8% on salary balance, 13th and notice | R$765.33 |
| FGTS fine (40%)On all deposits of the contract (Law 8.036/1990, art. 18) | R$5,727.52 |
| Available to withdraw100% of the balance plus the fine (Law 8.036/1990, art. 20) | R$20,046.31 |
If you opted for the FGTS birthday withdrawal (saque-aniversário), the balance stays blocked on dismissal; you still receive the fine.
Unemployment insurance: you qualify if you worked at least 12 of the last 18 months (1st claim), 9 of the last 12 (2nd) or each of the last 6 months (from the 3rd), per Law 7.998/1990, art. 3.
INSS and income tax apply to the salary balance and to the 13th (taxed apart). Indemnified notice, indemnified vacation with 1/3 and the art. 479 indemnity carry no INSS (IN RFB 2.110/2022, art. 34) and no income tax. An estimate. Collective agreements (convenção coletiva) can change notice, fines and averages, so check yours and the final termination statement (TRCT).
Frequently asked questions
What do I get when dismissed without cause in Brazil?
Salary balance, notice (30 days plus 3 per year, up to 90), proportional 13th, overdue and proportional vacation with 1/3, the 40% fine on your FGTS deposits (Law 8.036/1990, art. 18, § 1), FGTS withdrawal and, if you meet the months worked, unemployment insurance.
How long is the notice period?
30 days up to one year of service, plus 3 days for each complete year, up to 90 days (Law 12.506/2011). Paid notice counts as length of service (CLT art. 487, § 1), which can add months to the 13th and vacation. When you resign, the notice you owe is 30 days: the TST has ruled the extra days bind only the employer.
What do I receive if I resign?
Salary balance, proportional 13th and overdue and proportional vacation with 1/3. There is no FGTS fine, no withdrawal and no unemployment insurance. If you do not serve the 30 days of notice, the employer may deduct them (CLT art. 487, § 2).
How does the mutual agreement termination work?
Under CLT art. 484-A the indemnified notice and the FGTS fine are halved (20%), everything else is paid in full, you can withdraw up to 80% of the FGTS balance and there is no unemployment insurance.
How long does the employer have to pay?
Ten days from the end of the contract, including the documents that report the termination (CLT art. 477, § 6).
What does dismissal for cause pay?
Only the salary balance and overdue vacation with 1/3. The law guarantees the proportional 13th on dismissal without cause (Law 4.090/1962, art. 3) and the TST extends it to resignation (Súmula 157), not to dismissal for cause. Proportional vacation is lost (CLT art. 146), and there is no fine, FGTS withdrawal or unemployment insurance.