Brazil / Payroll
Brazilian Termination Calculator: Salary, Notice, Leave and FGTS
Calculate rescisão, the Brazilian employment termination settlement, for dismissal without cause, resignation, dismissal for cause, mutual agreement or the natural end of a trial contract.
Brazilian Termination Calculator: Salary, Notice, Leave and FGTS: Counts eligible calendar months for 13º salário and acquisition months for proportional leave. Employer notice adds 3 days per completed year to 30 days, capped at 90, and indemnified notice projects the service end. You can enter the FGTS rescisory base or use a constant-salary deposit estimate. Indemnified leave and notice are kept outside the salary tax calculation. Estimates cover ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled. Runs 100% locally in your browser with zero server file uploads.
- Category
- Business & admin tools
- Runs
- In your browser
- Cost
- Free · no sign-up
- Availability
- Ready to use
Runs entirely in your browser
Brazil · 2026 · BRL
Salary balance assumes earlier months have been paid. Enter vested leave still owed, excluding days in the double-pay field; earlier leave already taken is not inferred from hire date. The 13º fractions use calendar months with at least 15 days; proportional leave runs from the hire anniversary.
Settlement and separate FGTS fine
| Item | Amount | Working / legal basis |
|---|---|---|
| Saldo de salário — salary balance | R$ 1.500,00 | Salary ÷ 30 × 15 days in the final month; CLT art. 64 |
| Aviso prévio — indemnified notice | R$ 3.300,00 | 30 + 3 days per completed year, capped at 90; 33 days. Agreement pays half; served notice is in salary. Lei 12.506/2011; CLT art. 484-A. |
| Projected contract end | 18/07/2026 | Indemnified employer notice projects service for leave and 13º; CLT art. 487 §1 |
| 13º proporcional — current year | R$ 1.750,00 | Salary × 7/12; Lei 4.090/1962; excluded for justa causa |
| 13º from projection into next year | R$ 0,00 | Salary × 0/12; taxed separately using these 2026 estimate rates |
| Férias vencidas — vested leave | R$ 3.000,00 | Entered single-pay days plus any period vested during notice; CLT art. 146 |
| Overdue leave at double pay | R$ 0,00 | Separate overdue days × daily wage × 2; CLT art. 137 |
| Férias proporcionais — proportional leave | R$ 1.750,00 | Salary × 7/12; CLT arts. 146–147; excluded for justa causa |
| One-third leave supplement | R$ 1.583,33 | All indemnified leave remuneration ÷ 3; CF art. 7 XVII; outside INSS and IRRF |
| Gross settlement | R$ 12.883,33 | Salary, notice, 13º and indemnified leave |
| Employee INSS | -R$ 245,69 | Salary and each year's 13º calculated separately; notice and indemnified leave excluded |
| IRRF | R$ 0,00 | Salary and each year's 13º calculated separately; indemnities excluded |
| Unserved resignation notice deduction | R$ 0,00 | Up to 30 days unless waived; CLT art. 487 §2 |
| 13º advance deduction | R$ 0,00 | Advance already paid; tax still uses full entitlement |
| Net employer settlement | R$ 12.637,64 | Gross minus employee taxes, notice deduction and 13º advance; excludes FGTS |
| FGTS fine base | R$ 4.560,00 | Estimated constant salary deposits plus 13º; no historical interest, withdrawals or profit credits |
| Multa FGTS — dismissal fine | R$ 1.824,00 | Base × 40%; 40% without cause, 20% agreement, otherwise zero. Lei 8.036/1990, art. 18; CLT art. 484-A. |
| FGTS on indemnified notice | R$ 264,00 | Notice pay × 8%; deposit outside the fine base under TST OJ 42 II |
Salary tax working
INSS and IRRF working
- INSS band 1: R$ 1.500,00 × 7.5% = R$ 112,50
- INSS band 2: R$ 0,00 × 9% = R$ 0,00
- INSS band 3: R$ 0,00 × 12% = R$ 0,00
- INSS band 4: R$ 0,00 × 14.000000000000002% = R$ 0,00
INSS is rounded once after adding the bands; capped wage base R$ 1.500,00. Portaria MPS/MF 13/2026.
Legal deduction R$ 112,50; simplified deduction R$ 607,20. Selected: Simplified deduction.
IRRF base R$ 892,80 × 0% − R$ 0,00 = R$ 0,00; 2026 reduction R$ 0,00; IRRF R$ 0,00. Lei 9.250/1995, arts. 3-A and 4.
The 2026 reduction uses taxable income before deductions: zero tax through R$ 5,000; R$ 978.62 − 0.133145 × income through R$ 7,350. Lei 15.270/2025.
13º tax working — current year
INSS and IRRF working
- INSS band 1: R$ 1.621,00 × 7.5% = R$ 121,57
- INSS band 2: R$ 129,00 × 9% = R$ 11,61
- INSS band 3: R$ 0,00 × 12% = R$ 0,00
- INSS band 4: R$ 0,00 × 14.000000000000002% = R$ 0,00
INSS is rounded once after adding the bands; capped wage base R$ 1.750,00. Portaria MPS/MF 13/2026.
Legal deduction R$ 133,19; simplified deduction R$ 607,20. Selected: Simplified deduction.
IRRF base R$ 1.142,80 × 0% − R$ 0,00 = R$ 0,00; 2026 reduction R$ 0,00; IRRF R$ 0,00. Lei 9.250/1995, arts. 3-A and 4.
The 2026 reduction uses taxable income before deductions: zero tax through R$ 5,000; R$ 978.62 − 0.133145 × income through R$ 7,350. Lei 15.270/2025.
Experience mode covers natural expiry only; early termination penalties under CLT arts. 479–481, stability indemnities, unpaid prior wages and leave-loss events are excluded. A projection into 2027 still uses 2026 estimate rates.
Which mode receives each item?
| Mode | Salary / vested leave + 1/3 | 13º / proportional leave + 1/3 | Indemnified notice / FGTS fine |
|---|---|---|---|
| Sem justa causa | Yes | Yes | Full notice / 40% |
| Pedido de demissão | Yes | Yes | No employer notice / no fine; unserved notice may be deducted |
| Justa causa | Yes | No under ordinary CLT rules | No / no fine |
| Acordo, art. 484-A | Yes | Yes | Half indemnified notice / 20% |
| Experience contract: natural expiry | Yes | Yes | No / no fine |
Estimates for ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled.
2026 national minimum wage: R$ 1.621,00. Regional and occupational floors can differ.
Settlement and notice
CLT articles 137, 146–147, 484-A and 487 (https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm) govern the displayed leave and notice items. Lei 12.506/2011 (https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2011/lei/l12506.htm) sets proportional employer notice.
Tax and FGTS
2026 employee INSS bands are progressive, with a wage ceiling. The official Portaria MPS/MF 13/2026 (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) supplies the table.
The Receita Federal 2026 monthly table (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) supplies IRRF bands and deductions. Lei 15.270/2025 (https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/l15270.htm) adds a reduction based on taxable income before deductions.
Lei 8.036/1990 (https://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm) governs deposits and the fine. The TST official jurisprudence collection (https://www.tst.jus.br/documents/10157/63003/Livro-Internet.pdf) documents OJ 42 II on excluding the notice projection from the fine.
How to use it
- Enter salary, admission and the last actual contract day in 2026.
- Choose the termination mode and notice treatment; enter unused vested leave, any double-pay leave and a 13th salary advance.
- Review each settlement item, the tax working and the separate FGTS fine; copy, print or download the summary.
Privacy & limitations
Your salary, dates and other inputs stay in your browser. Nothing is uploaded.
Related tools
Frequently asked questions
Which items change by termination mode?
Dismissal without cause includes eligible 13th salary, proportional and vested leave, indemnified notice when applicable and a 40% FGTS fine. Mutual agreement pays half the indemnified notice and a 20% fine. Resignation and natural trial-contract expiry keep eligible leave and 13th salary but have no employer notice indemnity or fine. Under ordinary CLT rules, dismissal for cause keeps salary balance and vested leave but excludes proportional leave and 13th salary.
Does a partial month count?
At least 15 days in a calendar month earns one twelfth of 13th salary. Proportional leave uses months since the hire anniversary and a remaining fraction of at least 15 days. Indemnified employer notice extends service for these calculations.
Which FGTS balance should I enter?
Use saldo para fins rescisórios for this employment, including termination deposits but excluding distributed profits and the notice projection. It can include amounts previously withdrawn, so it differs from the available account balance. The blank-field estimate assumes constant salary and includes historical 13th salary deposits without interest.
What does experience mode cover?
Only the natural expiry of the trial contract. Early termination penalties, stability indemnities and unpaid wages from earlier months are outside the calculation. A notice projection into 2027 uses the displayed 2026 tax rates as an estimate.
Free tool · runs in your browser · no account required