How to calculate a Brazilian CLT termination in 2026
This simulator serves standard employees with an indefinite-term CLT contract. It does not cover civil servants, domestic work, apprentices, temporary or fixed-term contracts, or collective-bargaining adjustments. Choose why the job ends and whether notice is worked, paid in lieu or (for resignation) deducted. Indicate outstanding earned holidays and any advance of the 13th salary. Money is calculated locally in your browser, without an account or uploading personal records.
The pay components
For a partial final month, the last salary uses the contractual monthly compensation divided by 30 and multiplied by days actually employed in that calendar month, capped at 30. A complete February is treated as a full commercial month even though it has fewer than 30 calendar days. Indemnified notice for employer dismissal is 30 days plus 3 per complete year of service, capped at 90 days under Law 12,506/2011. In mutual agreement the indemnified notice is halved. In resignation no employer notice payment arises; an unworked 30-day notice may be deducted. Select the correct arrangement: worked notice is already part of the paid working period.
Thirteenth salary generally accrues by twelfths, counting a calendar month with at least 15 days of service. Proportional holidays follow acquisition periods, counting months or eligible fractions, plus the constitutional one-third. Enter any completed and unpaid vacation periods separately, and select overdue periods only when doubled payment is actually owed. Notice paid in lieu projects service time for accrued benefits; payment dates and your actual leave history may change this simplified estimate.
2026 withholding and FGTS are separate
The progressive INSS employee bands for 2026 are 7.5% to R$1,621, 9% to R$2,902.84, 12% to R$4,354.27 and 14% to R$8,475.55. Income tax uses Receita Federal's 2026 monthly table and the new reduction for earnings up to R$5,000, tapering until R$7,350. The regular salary and 13th are assessed separately; severance notice paid in lieu and indemnified vacations are not added to these taxable payroll bases in this estimator.
FGTS is not a salary deduction. The 40% dismissal fine (20% for termination by mutual agreement) requires the employer's adjusted penalty base reconstructed from historical deposits, not the ordinary statement balance. If unknown, the fine displays zero as an unknown placeholder, not an entitlement of zero. A worker on Saque-Aniversário generally cannot withdraw the entire account balance when dismissed, although the applicable termination fine can be withdrawn; always verify current exceptional-release rules directly with Caixa. Neither the FGTS fine nor withdrawable account balance is added to the headline cash settlement.
Example and checking your TRCT
For a R$3,000 monthly salary, employment from January 1 to June 30, 2026 and a resignation with notice already worked: the final June salary is R$3,000, 13th salary R$1,500, and proportional vacation with one-third R$2,000. INSS on the salary is R$248.60 and separately R$112.50 on the 13th. With no tax or other deductions in this example, the estimated cash settlement is R$6,138.90. The example assumes no advance has already been paid and no outstanding previous vacation periods; a real payslip may already include part of the last month's salary.
Choose “Compare my TRCT amounts” to enter the employer's figures for salary, notice, 13th, vacations, deductions and FGTS fine. The comparison table shows each difference, including zero lines; a discrepancy signals something to investigate, not proof that an employer made an error. Ask payroll for the calculation memory and official FGTS Digital base. The mandatory official termination receipt and applicable collective rules take precedence over this educational estimate.
Official Brazilian sources
- Ministry of Labour — termination FAQ
- Law 12,506/2011 — notice period
- INSS progressive bands, 2026
- Receita Federal — income tax 2026
- FGTS — Saque-Aniversário and Saque-Rescisão
Frequently asked questions
Is this the exact amount my employer must pay?
No. It is an estimate for one standard CLT scenario. Check the official TRCT, historical deposits, unpaid holiday periods, variable pay and collective agreements with HR or an accountant.
Does the 40% FGTS fine count as wages?
No. It goes to the FGTS account; it is separate from the bank settlement. Supply the FGTS Digital adjusted termination base to calculate it.
Is INSS deducted from indemnified vacation?
Not in this estimate. The INSS and IRRF lines represent the monthly salary and 13th on separate bases; special payroll cases require individual review.
Does Saque-Aniversário permit withdrawing the full balance?
Usually no when dismissed: the fine can be withdrawn but the main account balance generally remains subject to Saque-Aniversário restrictions and specific exceptions.
Last updated: October 18, 2026