Brazil termination pay calculator 2026 (rescisão CLT)

The rescisão is the final settlement when a CLT employment contract ends. Its items depend on who ends it and why.

Notice period and projected end date

Notice (aviso prévio) is 30 days plus 3 per complete year of service, up to 90 days (Lei 12.506/2011). What the simulator pays:

• Dismissal without cause, paid in lieu: all the days. Worked: the employee works 30 days and is paid only the proportional extra.
• Mutual agreement (CLT art. 484-A): half the days, rounded down (if worked, half of the extra over 30).
• Resignation: nothing to receive; if the employee does not serve it, one month’s salary is deducted. Dismissal for cause: no notice.

Paid notice days push the end date forward, and that projected date is used to count the 13th-salary and vacation twelfths.

Items

• Salary balance: salary ÷ 30 × day of the month of the last day worked (max 30).
• Pro-rata 13º salário (mandatory year-end bonus): salary ÷ 12 × months of the year with 15 or more days worked up to the projected date.
• Pro-rata vacation + 1/3: salary ÷ 12 × months since the last hiring anniversary (a fraction of 15+ days counts as a month), plus the constitutional one-third bonus.
• Overdue vacation + 1/3: one salary per period entered, plus one third. The simulator shows the single amount and does not apply the double payment owed when vacation was not granted in time (CLT art. 137); a warning appears instead.

For dismissal for cause, only the salary balance and overdue vacation + 1/3 are included.

Deductions

INSS and income tax (IRRF) are calculated separately on the salary balance and on the 13th, each with its own progressive table. On the balance, tax uses dependants, the R$607.20 simplified discount and the Lei 15.270/2025 reduction. On the 13th, only INSS and dependants (R$189.59 each) are deducted, without the simplified discount; the Lei 15.270/2025 reduction also applies to the 13th (Lei 9.250/1995, art. 3º-A, §3º, added by Lei 15.270/2025) and is calculated on the gross pro-rata 13th. Notice paid in lieu and vacation paid out (overdue and pro-rata, with the 1/3) carry no INSS or income tax.

FGTS

FGTS is the employee’s severance fund, funded by monthly employer deposits. If you leave the balance blank, it is estimated as 8% × salary × months of contract × 13/12. Deposits of 8% on the balance, notice in lieu and 13th are added. The fine is 40% without cause and 20% by agreement, on that total; withdrawal is 100% (balance + fine) without cause. By agreement, the CLT (art. 484-A, §1º) caps the withdrawal at 80% “of the deposits”: the simulator takes 80% × (balance + termination deposits) and adds the 20% fine in full, and a second line shows the stricter reading, with the 80% applied to the fine as well. Resignation and dismissal for cause have no fine or withdrawal. Unemployment insurance is flagged as possible only for dismissal without cause, subject to requirements.

Limits

Overtime, premiums, variable averages, advances, other deductions, fixed-term contract rules and collective agreements are not included. This is an estimate: the official figure is on the termination statement (TRCT) issued by the employer; check with an accountant or labour lawyer if in doubt.

The example: salary R$3,000.00, hired 01 Feb 2023, last day 20 Aug 2026, dismissal without cause with notice paid in lieu. Three complete years give 39 days of notice (R$3,900.00), projecting the end date to 28 Sep 2026. The 20-day salary balance is R$2,000.00; the 13th has 9 twelfths (R$2,250.00) and pro-rata vacation 8 twelfths (R$2,000.00 + R$666.67 one-third bonus). Gross is R$10,816.67. INSS takes R$155.69 on the balance and R$178.19 on the 13th; there is no income tax because both bases are below R$2,428.80. Net is R$10,482.79. For FGTS, the estimated balance is R$11,180.00 (43 months) plus R$652.00 of termination deposits; the 40% fine is R$4,732.80 and the estimated withdrawal R$16,564.80.