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Brazilian payroll calculator · 2026 tables

Brazil severance calculator 2026

Pick how the job ended and see every item of termination pay under Brazil's labor code (CLT): salary balance, proportional notice, vacation with the 1/3 bonus, pro rata 13th salary, deductions and the FGTS fine, with the 2026 tables.

The contract amount, before deductions (in BRL).

With paid notice in lieu, the day you were notified.

Paid in lieu: the employer pays the notice without you working it.

More options

Check the FGTS app. If blank, we estimate it from salary and time at the company.

Each dependent lowers the tax base by R$ 189.59.

Your result shows up here

Enter the type of termination, salary and dates to see every item.

How the calculation works

1. What each type of exit pays

The type of exit decides which items are paid. Dismissal without cause pays everything; resignation has no FGTS fine or withdrawal; the mutual agreement pays half of the notice and of the fine; dismissal for cause keeps only the salary balance and unused vacation.

What each type of exit pays
Item Dismissal without cause Resignation Mutual agreement (art. 484-A) Dismissal for cause End of probation contract
Salary balance Yes Yes Yes Yes Yes
Notice paid in lieu Yes No (you serve it) Half No No
Pro rata 13th salary Yes Yes Yes No Yes
Unused vacation + 1/3 Yes Yes Yes Yes Yes
Pro rata vacation + 1/3 Yes Yes Yes No Yes
FGTS fine 40% No 20% No No
FGTS withdrawal Yes No Up to 80% No Yes
Unemployment insurance Yes No No No No

2. Salary balance and notice

The salary balance is the days worked in the last month (salary ÷ 30 × days). Notice is 30 days plus 3 per full year at the company, up to 90 days (Law 12,506/2011). When paid in lieu, it counts as service time and pushes the contract end date, which can add twelfths of vacation and 13th salary. In a mutual agreement, notice paid in lieu is halved.

3. Pro rata vacation and 13th salary

Each month worked, or fraction of 15 days or more, is worth 1/12. Pro rata vacation counts from the hiring anniversary; the 13th salary, from January. Unused or pro rata vacation always carries the extra 1/3.

4. FGTS: fine and withdrawal

With dismissal without cause, the employer pays a 40% fine on your FGTS deposits and you can withdraw everything. In a mutual agreement, the fine is 20% and you can withdraw up to 80% of the balance (CLT, art. 484-A). At the end of a probation contract you can withdraw, without fine. With resignation or dismissal for cause, the money stays in the account.

5. Deductions

INSS and income tax apply to the salary balance and the 13th salary, calculated separately. Notice paid in lieu, vacation paid on termination with its 1/3 and the FGTS fine are free of INSS and income tax. If you resign and do not serve notice, 30 days may be deducted (CLT, art. 487, § 2).

Worked example

Salary of R$ 3,000.00, hired on 3/10/2023, dismissed without cause on 10/29/2026, notice paid in lieu and an FGTS balance of R$ 9,000.00:

  1. 3 full years: 39 days of notice = R$ 3,900.00. The contract is projected until 12/7/2026.
  2. Salary balance: 29 days = R$ 2,900.00.
  3. Pro rata 13th salary: 11/12 = R$ 2,750.00.
  4. Pro rata vacation: 9/12 = R$ 2,250.00, plus a 1/3 bonus of R$ 750.00.
  5. Deductions: INSS of R$ 236.69 on the balance and R$ 223.19 on the 13th salary; income tax is zero.
  6. Termination pay: R$ 12,550.00 − R$ 459.88 = R$ 12,090.12.
  7. FGTS: 40% fine of R$ 3,905.60 and R$ 13,669.60 released for withdrawal.

Frequently asked questions

What do I get if I am dismissed without cause?

Salary balance, notice (worked or paid in lieu, from 30 to 90 days), pro rata 13th salary, unused and pro rata vacation with the 1/3 bonus, the 40% FGTS fine and withdrawal of the balance, plus unemployment insurance if you meet the requirements.

What do I get if I resign?

Salary balance, pro rata 13th salary and unused and pro rata vacation with the 1/3 bonus. There is no FGTS fine, no withdrawal and no unemployment insurance. If you do not serve the 30-day notice, the employer may deduct that amount.

How does termination by mutual agreement work?

Under CLT art. 484-A, notice paid in lieu and the FGTS fine are halved (a 20% fine), you can withdraw up to 80% of the FGTS and there is no unemployment insurance. All other items are paid in full.

How many days of notice do I get?

30 days, plus 3 per full year at the company, up to 90 days (Law 12,506/2011). With 5 years, for example, it is 45 days.

What do I lose if dismissed for cause?

The pro rata 13th salary and vacation, notice, the FGTS fine and withdrawal, and unemployment insurance. You receive the salary balance and unused vacation with the 1/3 bonus.

What is the deadline to pay termination?

10 calendar days after the contract ends, for any type of exit (CLT, art. 477, § 6). If late, the employer owes the worker a fine of one salary.

Is termination pay subject to INSS and income tax?

Only the salary balance and the pro rata 13th salary. Notice paid in lieu, vacation paid on termination with its 1/3 and the FGTS fine are exempt from INSS and income tax.

Legal basis and official sources

Every figure was checked against the sources below on 10/29/2026. Sources are in Portuguese.

Estimate based on the general rules of Brazil's labor code (CLT) and the official 2026 tables. Collective agreements, extra pay, absences and specific deductions change the final amount: check your payslip or termination statement.