Brazil CLT Severance Calculator 2026 — Free
Terminating a CLT employment contract in Brazil triggers several mandatory payments. This severance calculator estimates the salary balance, indemnified prior notice, accrued and proportional vacation with the one-third bonus, the proportional 13th salary and the FGTS penalty, according to the termination type and the 2026 tables.
Estimated net severance
R$ 13.170,90
Dismissal without cause · 42 months of service. FGTS penalty is an estimate — the real amount depends on the fund statement.
On an estimated balance of 8% × salary × months ≈ R$ 10.080,00
Estimates based on the 2026 INSS and IRRF tables. This tool is for information only and does not replace the official calculation by an accountant or by eSocial.
How the calculation works
The salary balance covers the days worked in the final month: salary ÷ 30 × days. Indemnified prior notice (30 days of salary) is due on dismissal without cause; in a mutual-agreement termination (article 484-A of the CLT) it is cut in half; when the employee resigns there is no indemnified notice — instead, the employee must work the notice period or compensate the company.
Accrued (expired) vacation — a completed 12-month entitlement period not yet taken — is paid in full plus 1/3. Proportional vacation counts the months of the current entitlement period (1/12 per month, 15-day rule), also plus 1/3. The proportional 13th salary follows the same logic over the months worked in the termination year.
The FGTS penalty applies to the balance deposited in the employee's fund account: 40% on dismissal without cause and 20% in a mutual agreement. Here it is ESTIMATED as 8% × salary × months of service — the real amount depends on the actual FGTS statement (earnings, withdrawals and salary changes).
INSS and IRRF (2026 tables) apply to the salary balance and to the proportional 13th (taxed separately). Indemnified notice, indemnified vacation with 1/3 and the FGTS penalty are indemnities — exempt from withholding.
2026 INSS table (progressive)
| Salary band (2026) | INSS rate |
|---|---|
| Up to R$ 1.621,00 | 7.5% |
| From R$ 1.621,01 to R$ 2.902,84 | 9% |
| From R$ 2.902,85 to R$ 4.354,27 | 12% |
| From R$ 4.354,28 to R$ 8.475,55 | 14% |
| Maximum contribution (cap) | R$ 988,09 |
2026 IRRF table (monthly)
| Tax base (2026) | IRRF rate | Standard deduction |
|---|---|---|
| Up to R$ 2.428,80 | Exempt | — |
| From R$ 2.428,81 to R$ 2.826,65 | 7.5% | R$ 182,16 |
| From R$ 2.826,66 to R$ 3.751,05 | 15% | R$ 394,16 |
| From R$ 3.751,06 to R$ 4.664,68 | 22.5% | R$ 675,49 |
| Above R$ 4.664,68 | 27.5% | R$ 908,73 |
| Deduction per dependent | R$ 189,59 per month | |
FGTS: employer deposit of 8% on the gross salary — paid by the employer, with no deduction for the employee.
Frequently asked questions
Does an employee who resigns receive the 40% FGTS penalty?
No. The 40% penalty on the FGTS balance is due only on dismissal without cause. On resignation there is no penalty and no FGTS withdrawal; in a mutual-agreement termination (article 484-A of the CLT) the penalty drops to 20% and the employee may withdraw up to 80% of the balance.
What changes in a mutual-agreement termination (article 484-A)?
In a mutual agreement, indemnified prior notice is paid at half (50%), the FGTS penalty drops from 40% to 20%, the FGTS withdrawal is limited to 80% of the balance and the employee is not entitled to unemployment insurance. All other amounts (salary balance, vacation, 13th) are paid in full.
Is proportional vacation paid in every termination type?
Almost always. Proportional vacation + 1/3 is due on dismissal without cause, on resignation and in a mutual agreement. The exception is dismissal for cause, where the employee loses proportional vacation (keeping only fully accrued periods).
What is the deadline for paying severance in Brazil?
Up to 10 calendar days from the end of the contract, under article 477 of the CLT. If the employer is late, it owes a penalty equal to one month of the employee's salary, on top of the amounts due.
Which severance items are subject to INSS and IRRF?
Only the salary-natured items: the salary balance and the proportional 13th (taxed separately). Indemnified prior notice, indemnified vacation with 1/3 and the FGTS penalty are indemnities — no INSS or IRRF is withheld on them.
See also
Brazil Net Salary Calculator
CalculateBrazil Vacation Pay Calculator
CalculateBrazil 13th Salary Calculator
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