Brazil Severance Pay (CLT) Calculator
This calculator estimates the severance pay (verbas rescisórias) of a CLT contract in Brazil according to the reason for termination. Enter the monthly salary, the hire and termination dates, the type of termination and the FGTS balance to see the gross breakdown: salary balance, indemnified notice period, proportional 13th salary, vested and proportional vacation with the constitutional one-third, and the FGTS penalty.
Gross severance total
Simplified estimate of Brazilian CLT severance pay, shown as GROSS amounts. It does not deduct INSS or IRRF (which apply to the salary balance, notice period and 13th salary; vacation is only subject to IRRF) and ignores overtime, bonuses, dependents and collective-agreement specifics. It does not include the FGTS balance itself (only the penalty). This is a rough guide: consult an accountant or labor lawyer for the exact figure.
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How it works
The calculation follows CLT rules. The salary balance is the salary divided by 30 times the days worked in the month of termination. The indemnified notice period (only for dismissal without cause; 50% for mutual agreement) is 30 days plus 3 per completed year, capped at 90 days (Law 12,506/2011). The proportional 13th salary is the salary times the months of the year divided by 12 (a month counts if 15 or more days were worked). Proportional vacation, plus any vested vacation, is calculated the same way and increased by one-third (terço constitucional). The FGTS penalty is 40% of the balance for dismissal without cause, 20% for mutual agreement, and 0 for resignation or dismissal for cause. With dismissal for cause only the salary balance and vested vacation plus its third are due.
What the worker receives by reason for termination
What the worker receives changes completely depending on the reason for termination. In dismissal without cause they receive every item; in resignation they lose the notice period, the FGTS penalty and withdrawal, and unemployment insurance; in a mutual agreement (art. 484-A) they get half the notice period, a 20% penalty and up to 80% of the FGTS, but no unemployment insurance; and for cause they only receive the salary balance and vested vacation. This table sums up each case:
| Item | Without cause | Resignation | Mutual agreement | For cause |
|---|---|---|---|---|
| Salary balance | Yes | Yes | Yes | Yes |
| Notice period | Full | No | 50% | No |
| Proportional 13th | Yes | Yes | Yes | No |
| Proportional vacation + 1/3 | Yes | Yes | Yes | No |
| Vested vacation + 1/3 | Yes | Yes | Yes | Yes |
| FGTS penalty | 40% | — | 20% | — |
| FGTS withdrawal | 100% | No | 80% | No |
| Unemployment insurance | Yes | No | No | No |
Worked example of a dismissal without cause
Take a case of dismissal without cause: an employee on a salary of R$3,000, hired on 01/01/2024 and terminated on 30/06/2026 (2 years and 6 months), with an FGTS balance of R$7,200. The notice period adds 30 days plus 3 per completed year (36 days); the 13th salary and proportional vacation cover 6 months of the year; and the FGTS penalty is 40% of the balance. The gross total comes out as follows (the R$7,200 FGTS balance is released separately for withdrawal):
| Item | Calculation | Value (R$) |
|---|---|---|
| Salary balance | 30 days worked | R$3,000 |
| Indemnified notice | 30 + 3×2 = 36 days | R$3,600 |
| Proportional 13th | R$3,000 × 6/12 | R$1,500 |
| Proportional vacation + 1/3 | R$1,500 + 1/3 | R$2,000 |
| FGTS penalty | 40% of R$7,200 | R$2,880 |
| Gross total | R$12,980 |
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Preguntas frecuentes
- What is rescisão trabalhista?
- It is the severance settlement a CLT worker receives when their contract ends in Brazil. It gathers several severance items (salary balance, notice period, 13th salary, vacation and the FGTS penalty) whose breakdown depends on the reason for termination.
- How is the notice period (aviso prévio) calculated?
- It is 30 days of salary plus 3 days per completed year worked, capped at 90 days (Law 12,506/2011). It is paid as indemnified in dismissal without cause; in a mutual agreement half is paid, and it is not paid in resignation or dismissal for cause.
- How much is the FGTS penalty?
- It is 40% of the accumulated FGTS balance in dismissal without cause. In a mutual agreement (art. 484-A) it drops to 20%. In resignation and dismissal for cause there is no penalty.
- Are the amounts net or gross?
- This calculator shows GROSS amounts. In practice the salary balance, notice period and 13th salary are subject to INSS and IRRF deductions, and vacation only to IRRF; the net figure will be somewhat lower.
- What do I get if dismissed for cause?
- Only the salary balance for the days worked and any vested vacation with its one-third. The notice period, proportional 13th salary, proportional vacation and FGTS penalty are all lost.