Brazil Severance Pay Calculator
Calculate severance pay in Brazil: dismissal without cause, resignation, mutual agreement or just cause, with notice, 13th, vacation and FGTS fine.
2026 tables: INSS from Interministerial Ordinance MPS/MF No. 13/2026; income tax from Laws No. 15,191/2025 and 15,270/2025.
This is an estimate. Collective agreements, overtime, averages of variable pay and other items can change the real amount; check your payslip.
What it does
This calculator estimates the amounts of a CLT termination in Brazil for the four most common reasons. It applies the proportional notice of Law 12,506/2011, the projection of the paid notice on the 13th salary and vacation, the rules of each type of termination (such as half notice and a 20% FGTS fine in a mutual agreement), and the INSS and income tax that fall only on the salary balance and the 13th salary.
How to use it
- Type the salary, the hiring date and the last day worked.
- Choose the reason for termination and how the notice was handled.
- Add any overdue vacation periods and the FGTS balance to see the fine.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How is the proportional notice calculated?
It is 30 days plus 3 days for each full year at the company, up to 90 days (Law 12,506/2011). It applies when the employer dismisses the employee; in a mutual agreement, half of the paid notice is due.
What do I lose with a dismissal for just cause?
The proportional 13th salary, the proportional vacation, the notice, the FGTS fine and the right to withdraw the FGTS and to unemployment insurance. The salary balance and any overdue vacation with its one third are still due.
What changes in a mutual agreement?
Since 2017 (CLT art. 484-A), the employer pays half of the notice in lieu and a 20% FGTS fine instead of 40%, the employee can withdraw 80% of the FGTS balance and is not entitled to unemployment insurance. The other amounts are paid in full.
Why is there no income tax on most of the amounts?
Because the notice paid in lieu and the vacation paid on termination, with their one third, are compensation and not salary, so they are free of INSS and income tax. The salary balance and the 13th salary remain taxable.
Lei nĀŗ 15.270/2025
Lei nĀŗ 12.506/2011 (aviso prĆ©vio proporcional)
INSS — Tabela de contribuiĆ§Ć£o mensal