Brazil Severance Calculator (rescisão trabalhista)
When a CLT job ends in Brazil, what the employee receives depends on how it ended. Pick the type, type the salary and the dates, and see each item of the termination pay (balance of salary, notice, 13th, vacation plus one third), the INSS and income tax that apply, and the FGTS fine, step by step.
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Result
Pick the type, then type the salary and both dates.
Simulation with the 2026 rules and tables. It does not replace the official termination calculation (TRCT) or advice from a lawyer or accountant.
How termination pay is calculated
Without just cause
Balance of salary, notice (worked or paid in lieu), proportional 13th, earned and proportional vacation with one third, and a fine of 40% on the FGTS balance, deposited in the FGTS account (Lei 8.036 art. 18 § 1).
Resignation
Balance of salary, proportional 13th (TST Súmula 157), earned and proportional vacation with one third (TST Súmulas 171 and 261), no FGTS fine. An employee who does not work the 30 days of notice may have them discounted (CLT art. 487 § 2).
Just cause
Only the balance of salary and earned vacation with one third (CLT art. 146). No notice, no proportional 13th (Lei 4.090 art. 3), no proportional vacation, no fine.
Agreement
Under CLT art. 484-A, half of the notice paid in lieu and a 20% FGTS fine; everything else in full. The employee may withdraw up to 80% of the FGTS and has no unemployment insurance.
Proportional notice
Lei 12.506/2011: 30 days, plus 3 days per full year at the company, up to 90. Paid notice counts as time of service (CLT art. 487 § 1), so the 13th and vacation are counted up to the end of the notice.
Twelfths
The 13th counts calendar months with 15 days or more worked in the year (Lei 4.090). Proportional vacation counts months of the open accrual year, from the anniversary of the start date, with a fraction over 14 days as a month (CLT art. 146).
Taxes
INSS and income tax apply to the balance of salary and, on their own, to the 13th (Lei 8.212 art. 28 § 7, IN RFB 1.500 art. 13). Indemnified vacation with its third, notice paid in lieu (STJ Tema 478, Lei 7.713 art. 6 V) and the FGTS fine have neither.
What this leaves out
Fixed term contracts, stability (pregnancy, accident), unemployment insurance, the art. 477 late payment fine, union agreement items and absences in the accrual year.
Formulas
- Balance of salary
- salary ÷ 30 × days worked in the last month
- Notice
- (salary + average) ÷ 30 × (30 + 3 × full years), up to 90 days; half in an agreement
- Proportional 13th
- (salary + average) × twelfths of the year ÷ 12
- Vacation
- (salary + average) × periods (or twelfths ÷ 12), plus one third
- FGTS fine
- 40% (20% in an agreement) × (FGTS balance + 8% of balance, notice and 13th)
- Net
- everything above except the fine - INSS - income tax - discounts
Sources (read on 16 October 2026)
Official Brazilian sources, in Portuguese.
- CLT (Decreto-Lei 5.452/1943): arts. 59, 64, 73, 130, 142 a 147, 477, 484-A e 487
- Lei 12.506/2011 (aviso prévio proporcional)
- Lei 4.090/1962 (13º salário, regra dos 15 dias, 13º na rescisão)
- Lei 8.036/1990, arts. 15 e 18 (depósito de 8% e multa de 40% ou 20% do FGTS)
- Lei 8.212/1991, art. 28 §§ 7º e 9º (o que entra e o que não entra no INSS)
- Lei 7.713/1988, art. 6º, V (aviso prévio e indenização da rescisão isentos de IR)
- STJ, Tema Repetitivo 478 (sem INSS no aviso prévio indenizado; tese mantida em 13/05/2026)
- TST: Súmulas 60, 146, 157, 171, 172, 261, 305, 328, 431 e OJ 195 da SDI-1
- INSS: tabela de contribuição mensal 2026 (empregado)
- Receita Federal: tributação de 2026 (tabela mensal, dependente, desconto simplificado, redução)
- Instrução Normativa RFB 1.500/2014, arts. 13, 22, 29 e 62 (13º, salário, férias, rendimentos dispensados)
- Lei 9.250/1995, arts. 3º-A (redução de 2026) e 4º (deduções, pensão alimentícia)
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- Pick how the job ended and type the gross monthly salary.
- Type the start date and the last day worked, and say whether the notice was worked or paid in lieu.
- Open the optional blocks for the average of variable pay, earned vacation, the FGTS balance, the 13th already received and other deductions.
- Read each item, the taxes and the FGTS fine. Download the card or copy the result.
Examples
Without just cause, R$ 3,000, started 10 Mar 2023, last day 15 Oct 2026
Balance of 15 days R$ 1,500.00. Three full years give 39 days of notice, R$ 3,900.00. With the notice the contract runs to 23 Nov 2026: 13th of 11/12 R$ 2,750.00 and vacation of 8/12 R$ 2,000.00 plus R$ 666.67. INSS R$ 112.50 and R$ 223.19, no income tax. Net R$ 10,480.98, plus the FGTS fine (estimated at R$ 4,753.60).
Resigned without working the notice, R$ 3,000, started 3 Nov 2025, left 20 Jun 2026
Balance R$ 2,000.00, 13th of 6/12 R$ 1,500.00, vacation of 8/12 R$ 2,000.00 plus R$ 666.67. INSS R$ 155.69 and R$ 112.50, notice discount R$ 3,000.00. Net R$ 2,898.48, no FGTS fine.
Agreement, R$ 5,000, started 1 Apr 2016, left 30 Oct 2026, FGTS balance R$ 42,000
Ten years give 60 days of notice (R$ 10,000.00), paid by half: R$ 5,000.00. 13th of 12/12 R$ 5,000.00 and vacation of 9/12 R$ 3,750.00 plus R$ 1,250.00. INSS R$ 501.51 twice, income tax brought to zero by the reduction. Net R$ 18,996.98; 20% fine R$ 8,640.00.
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Questions
What does an employee receive when dismissed without just cause?
Balance of salary, notice (30 days plus 3 per full year), proportional 13th, earned and proportional vacation with one third, the 40% FGTS fine and the right to withdraw the FGTS and claim unemployment insurance if the requirements are met.
What changes when the employee resigns?
There is no FGTS fine and no notice paid by the employer. The 13th and vacation are still due in proportion, even with less than a year (TST Súmulas 157 and 261). The employee owes 30 days of notice or may have them discounted.
How does the agreement under art. 484-A work?
Employer and employee agree to end the contract: half of the notice paid in lieu and a 20% FGTS fine, the rest in full. The employee may withdraw up to 80% of the FGTS and has no unemployment insurance.
How many days of notice?
Thirty days plus 3 per full year at the company, up to 90 (Lei 12.506/2011). With 3 full years, 39 days; with 20 years or more, 90. You can adjust the days in the calculator.
When must termination pay be paid?
Up to 10 days after the end of the contract, with the delivery of the documents (CLT art. 477 § 6). Late payment carries a fine of one salary.
Is income tax withheld on termination pay?
Only on the balance of salary and the 13th. Notice paid in lieu, indemnified vacation with one third and the FGTS fine are exempt, and in 2026 the Lei 15.270 reduction also applies to the 13th.