How to estimate CLT termination pay
1. Enter pay and dates
Use reference remuneration including applicable regular averages and the final employment day before notice projection.
2. Select reason and notice
Entitlements depend on the reason. For partially served notice, enter only remaining days to be paid.
3. Check vacation and advances
Separate unused prior-period days, overdue days and current accrual. Enter any untaxed first 13th salary installment already received.
4. Review each item
Gross, deductions, net pay and FGTS are separate. Compare days and twelfths with the settlement statement.
Calculation bases
- Salary balance
- Remuneration ÷ 30 × unpaid days. A complete month equals 30 days; adjust absences and already-paid days.
- Notice
- 30 days + 3 per completed service year, capped at 90, for employer dismissal. Resignation deductions are capped at 30 days.
- Proportional 13th salary
- Remuneration × twelfths ÷ 12. A calendar month with at least 15 days counts. Notice projection can add months.
- Current vacation accrual
- Remuneration × twelfths ÷ 12 × 4/3. Count service months in the accrual period plus a remainder of at least 15 days, rather than calendar months.
- Accrued or overdue vacation
- Unpaid days ÷ 30 × remuneration × 4/3. Double this when the grant deadline has expired, without duplicating days.
- INSS and IRRF
- Salary and 13th salary are assessed separately. Paid notice and indemnified vacation plus one third are excluded; notice-related 13th salary is taxable.
- FGTS
- Estimated 8% deposits on salary, 13th salary and paid notice; no deposits on indemnified vacation. The penalty uses the entered final indemnity base, not available balance.
Entitlements by termination reason
| Reason | Proportional 13th salary and vacation | Notice and FGTS penalty |
|---|---|---|
| Without cause | Yes, plus salary and accrued vacation | Notice due; 40% penalty |
| Resignation | Yes, plus salary and accrued vacation | Possible notice deduction; no penalty |
| Mutual agreement (art. 484-A) | Full entitlement based on accrual | Half paid notice; 20% penalty |
| For cause | No under the general rule used | No notice or penalty; salary and accrued vacation remain |
| Scheduled fixed-term expiry | Yes | No notice or 40% penalty |
taxes and assumptions
Progressive INSS: 7.5% up to BRL 1,621; 9% up to 2,902.84; 12% up to 4,354.27; 14% up to the 8,475.55 ceiling. IRRF uses the 0%–27.5% scale, BRL 189.59 per dependent, and the better of legal deductions or the BRL 607.20 simplified deduction, never both. The reduction eliminates tax up to BRL 5,000 taxable income and tapers to BRL 7,350. The 13th salary is assessed separately.
Check these assumptions
- For ordinary monthly-paid CLT employees, termination and payment in. Not for domestic workers, apprentices, intermittent work, early fixed-term termination, mutual fault or specific court decisions.
- One reference remuneration is used. Commission averages, supplements, overtime, protected employment, collective agreements and differing bases require individual assessment.
- Automatic accrual assumes continuous service and 30 vacation days per period. Adjust days, accrual start and twelfths for absences, leave or lost entitlement.
- Agreement halves notice payment. Default projection uses all entered notice days; confirm the HR record and adjust projection when necessary. Fully worked notice is not paid again.
- Enter unpaid vacation from prior completed periods manually. Past vacation history is unknown. Periods completed during projection stay in the current-accrual line; do not duplicate them.
- IRRF assumes no other salary payments by the same employer in the month. INSS assumes one employment and no prior withholding in the contribution period. Earlier payments, alimony, settled 13th salary and multiple jobs require reconciliation.
- FGTS penalty requires the final reconciled indemnity base, accounting for applicable deposits due and earlier withdrawals. We do not reconstruct history using current salary multiplied by service length.
- Unemployment benefits, late-payment penalties, collective bargaining anniversary compensation and FGTS balances are not included in net pay. Offsets above one remuneration need review under CLT art. 477 §5.
Brazil termination pay questions
When is settlement due?
CLT art. 477 §6 generally sets ten days from contract termination. Do not automatically use notice projection to defer settlement. Confirm the formal date with HR.
Is FGTS balance the penalty base?
No. The indemnity base can include deposits and previous withdrawals. Use the final HR/FGTS Digital figure. The penalty is separate from the direct employer payment.
Can birthday-withdrawal users withdraw everything?
Under ordinary rules, termination does not release the full balance for birthday-withdrawal users. The penalty may be withdrawn when due. Check restrictions and exceptional releases with Caixa.
When is vacation doubled?
Accrued vacation is a completed period still within its grant deadline. Double pay arises when that deadline expires without leave being granted, not merely because payment was late.
Does agreement halve all payments?
No. Art. 484-A halves paid notice and the 40% FGTS penalty, resulting in 20%. Other payments are due in full. Agreement does not qualify for unemployment insurance.
Why can other calculators differ?
Notice projection, accrual, previous vacation, salary averages, penalty bases and tax assumptions may differ. Compare the detailed calculation, not only the total.