Understand each severance item, see a complete numeric example with a R$ 3,000 salary, and learn what each termination type pays.
What goes into a termination
Terminating a CLT contract gathers everything the employee is owed up to the separation date: salary balance, prior notice, accrued and proportional vacation with the constitutional one-third, proportional 13th salary and, depending on the reason, the 40% fine on the FGTS balance.
Which items are due depends entirely on the termination reason. Before calculating, be clear whether it is a dismissal without cause, a resignation, a dismissal for cause, a mutual agreement or the end of a fixed-term contract.
The severance items, one by one
Salary balance: the days worked in the month of separation. The math is salary divided by 30 and multiplied by days worked.
Prior notice: in a dismissal without cause, it is 30 days plus 3 days per full year of service (Law 12,506/2011), capped at 90 days. It can be worked or paid in lieu. In a resignation, the employee owes the notice — if not served, the amount can be deducted.
Vacation + 1/3: completed, untaken accrual periods are paid in full, plus one third. Proportional vacation follows the 1/12-per-month rule for the accrual period in progress, with fractions of 15 days or more counting as a full month.
Proportional 13th: 1/12 of salary per month worked in the year, under the same 15-day rule. Indemnified prior notice extends the contract on paper and can add twelfths to both the 13th and vacation.
FGTS fine: in a dismissal without cause, the employer deposits 40% of the contract’s entire FGTS balance. In the article 484-A mutual agreement, the fine drops to 20%.
Complete example: R$ 3,000 salary
Consider an employee earning R$ 3,000, hired in February 2024 and dismissed without cause on June 20, 2026, with prior notice paid in lieu and one accrued vacation period.
Salary balance (20 days): R$ 3,000 ÷ 30 × 20 = R$ 2,000.00. Indemnified prior notice: 30 days + 6 days (2 full years) = 36 days, that is, R$ 3,600.00. Accrued vacation + 1/3: R$ 3,000 + R$ 1,000 = R$ 4,000.00. Proportional vacation (4/12) + 1/3: R$ 1,000 + R$ 333.33 = R$ 1,333.33. Proportional 13th (6/12): R$ 1,500.00.
40% FGTS fine: with 28 months of 8% deposits (R$ 240 per month), the balance is roughly R$ 6,720, putting the fine at R$ 2,688.00. Adding it all up, gross severance tops R$ 15,100 — before the INSS and IRRF withholdings that apply to salary-natured items such as salary balance and the 13th.
What each termination type pays
Dismissal without cause: every item — balance, notice, accrued and proportional vacation + 1/3, proportional 13th, the 40% fine, plus FGTS withdrawal and unemployment insurance rights.
Resignation: balance, accrued and proportional vacation + 1/3 and proportional 13th. No FGTS fine, withdrawal or unemployment insurance, and the notice is owed by the employee.
Dismissal for cause: only salary balance and accrued vacation + 1/3. No proportional vacation, proportional 13th, notice or fine.
Mutual agreement (art. 484-A): half of the indemnified notice, a 20% FGTS fine, withdrawal of up to 80% of the balance and the remaining items in full. No unemployment insurance.
End of a fixed-term contract: balance, proportional vacation + 1/3 and proportional 13th, with no prior notice or 40% fine.
Payment deadline and the late-payment fine
Article 477 of the CLT sets a 10-calendar-day deadline from the end of the contract to pay severance, regardless of the notice type. Missing it triggers a fine of one full salary in the employee’s favor, plus an administrative penalty.
Calculation errors are costly too: miscounted twelfths, forgotten proportional notice or a fine computed on a partial FGTS balance are frequent causes of labor claims.
Calculate terminations without spreadsheets
In Avos, you record the termination with its reason and date, and the calculation engine automatically applies the correct items — twelfths, proportional notice, projections and the FGTS fine — with the termination statement ready for review. You check, approve and pay within the deadline, with no spreadsheet rework.