Brazil Severance Calculator (Rescisão)

How it works

When a CLT contract ends, the worker receives the verbas rescisórias. Which ones, and how much, depend on the type of separation. This estimates them — not legal or tax advice; confirm against your convenção coletiva and the TRCT (termination statement).

The building blocks are:

• Saldo de salário — pay for the days worked in the final month: salário × (dias ÷ 30).
• Aviso prévio indenizado — notice pay of 30 days plus 3 per full year worked, capped at 90 days (Lei 12.506/2011): salário × (dias de aviso ÷ 30).
• 13º and férias proporcionais — one twelfth per month worked in the year, the vacation part with its ⅓ constitutional bonus.
• Férias vencidas + ⅓ — any full vacation period already earned but not taken. These are due on every separation, dismissal for cause included (CLT art. 146); enter how many periods are owed.
• Multa de 40% do FGTS — a penalty of 40% of the FGTS balance.

Dismissed without cause pays all of these. Resignation (pedido de demissão) drops the aviso indenizado and the FGTS penalty. Dismissal for cause (justa causa) leaves only the saldo de salário plus any férias vencidas. INSS and IRRF are charged only on the taxable verbas — the saldo and the 13º; the aviso, the indenized vacation and the FGTS penalty are exempt (Lei 7.713/1988; Súmula 386/STJ; Lei 8.036/1990).

Two simplifications to know: the months worked drive both the 13º (calendar year) and the vacation (hire-anniversary period) from one field, though those periods can differ; and the aviso prévio, which by law extends the contract, is not projected into the 13º, vacation or FGTS — so a real settlement runs slightly higher.

Worked example

Take a R$3,000 salary, 2 full years on the job, dismissed without cause after 6 months of the year, with the final month fully worked. The saldo is R$3,000; the aviso is 30 + 3×2 = 36 days = R$3,600; the 13º proporcional is 3,000 ÷ 12 × 6 = R$1,500 and the férias proporcionais + ⅓ are R$2,000; the FGTS multa is 40% of the estimated balance (8% × 3,000 × 30 months) = R$2,880. INSS on the taxable saldo and 13º is R$361.10 (no income tax at these levels). Total ≈ R$12,618.90.

Frequently asked questions

What do I receive when dismissed without cause?

The salary balance, the aviso prévio (30 days + 3 per year), the proportional 13º and vacation with ⅓, and the 40% FGTS penalty — minus INSS and income tax on the saldo and 13º. You can also withdraw the FGTS and may qualify for seguro-desemprego.

How is the aviso prévio calculated?

It is 30 days of notice plus 3 additional days for each full year worked, up to a maximum of 90 days (Lei 12.506/2011). Paid as indemnity, it equals salary × (notice days ÷ 30) and is tax-exempt.

What is the 40% FGTS penalty?

On dismissal without cause the employer pays a penalty of 40% of the FGTS balance (the 8% monthly deposits). This tool **estimates** the balance from a constant salary; your real balance includes raises and interest — check your FGTS extrato.

What changes if I resign?

Resignation (pedido de demissão) still pays the saldo, the proportional 13º and vacation, but **not** the aviso prévio indemnity or the 40% FGTS penalty, and you cannot withdraw the FGTS.

Are INSS and income tax deducted?

Yes, but only from the **taxable** verbas — the salary balance and the 13º. The aviso prévio, the indenized vacation and the FGTS penalty are exempt from INSS and IRRF.

Is this the exact amount I will receive?

It is an estimate. The exact figure depends on your FGTS balance, vested vacation, collective agreement, average of variable pay, and any deductions — always check the official TRCT.