Finance

Brazil CLT Severance Calculator (2026)

Brazil-specific tool. Compute exactly what's owed at the end of a CLT employment relationship.

Type of termination

Without just cause Resignation Mutual agreement For just cause End of fixed-term contract

Gross salary (R$)

Admission date

Termination date

Days worked in last month

Leave blank to use the day in the termination date.

FGTS deposited so far (R$)

Check the FGTS app. Use 0 for an estimate based on the current month only.

Notice period

Indemnified Worked out Waived

Net amount owed

—

Fill salary, admission and termination dates.

What severance is in Brazil

Brazilian CLT severance varies dramatically by termination type (without just cause, resignation, mutual agreement, just cause, end of fixed-term). Each type triggers a different bundle of mandatory payments — the difference can be tens of thousands of reais for the same tenure.

Common items include: salary balance, prior notice (proportional with a 90-day cap), proportional vacation + constitutional 1/3, proportional 13th, FGTS and the 40% penalty on FGTS (drops to 20% in mutual agreement, 0% otherwise).

How to use this calculator

It covers the five most common termination types and applies the legal 90-day cap on notice automatically.

Choose the termination type. Each one changes which items are owed.
Enter the gross salary and the admission and termination dates. Tenure is computed automatically.
Enter days worked in the last month (0–31). Leave blank to default to the day of the termination date.
Enter the FGTS balance already deposited (check the FGTS mobile app).
Pick the notice period: indemnified (paid without working), worked out, or waived.

How the calculation works

Each item has its own formula. Prior notice follows Law 12,506/2011 (30 days + 3 days per full year of service after the first, capped at 90). Proportional items use the months/12 fraction. The 40% penalty applies on the total FGTS balance.

Total = Salary balance + Notice + Vacation + 1/3 + 13th + FGTS penalty + FGTS withdrawal − INSS − IRRF

What each termination type pays

Comparison of the items owed in each modality:

Type	Prior notice	FGTS penalty	FGTS withdrawal	Unemployment ins.
Without just cause	Yes	40%	Yes	Yes
Resignation	Owed	—	No	No
Mutual agreement	Half	20%	80%	No
For just cause	—	—	No	No
End of fixed-term	—	—	Yes	No

Indemnified notice, vacation and the 1/3 are tax-free (consolidated case law).

Frequently asked questions

What's the difference between dismissal without just cause and mutual agreement?

Without just cause: full notice, 40% FGTS penalty, full FGTS withdrawal and unemployment insurance. Mutual agreement (Law 13,467/2017): half the notice, 20% penalty, 80% FGTS withdrawal, no unemployment insurance.

How does proportional prior notice work?

Law 12,506/2011: 30 days for up to 1 year of service. From year 2 onwards, +3 days per full year, capped at 90. A 20+ year employee gets 90 days of indemnified notice.

Does just cause forfeit everything?

Not everything. Lost: notice, proportional vacation, proportional 13th, FGTS penalty, unemployment insurance and FGTS withdrawal. Kept: salary balance and accrued (vested) vacation + 1/3.

Why is indemnified notice not subject to INSS/IRRF?

Brazil's superior courts (STJ/TST) consolidated that indemnified notice, indemnified vacation and the 1/3 have indemnification nature, not salary nature, so they're tax-exempt.

How are INSS and IRRF computed in severance?

Separately on the salary balance and on the proportional 13th, using the 2026 progressive tables. The calculator applies the IR reform (R$5,000 exemption) to the 13th portion as well.

How long does the company have to pay severance?

CLT art. 477: up to 10 calendar days from termination, regardless of notice type. Late payment triggers a one-salary fine in favor of the worker.

Brazil CLT Severance Calculator (2026)