$ severance --calculate
Brazil CLT Severance Calculator 2026 — Estimate Your Payout
Pick the termination type and see item by item what Brazilian labor law (CLT) owes you: final salary balance, prior notice, 13th salary, vacation with the 1/3 bonus, FGTS fine and withdrawal — with the 2026 INSS and IRRF deductions.
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INSS/IRRF tables in force as of 07/2026 — sources: gov.br (Receita Federal/INSS) and Law 15,270/2025. Verified on July 16, 2026.
Fill in the salary, the hiring date and the last day worked to simulate the severance.
An educational estimate using the INSS/IRRF tables in force in 2026. Collective agreements, premiums, averages of variable pay and specifics of your contract change the result — the company’s severance statement (TRCT) and your accountant or union are the final word.
How to use the severance calculator
Choose the termination type — it defines which amounts enter the calculation —, enter the last gross salary, the hiring date and the last day worked. If the dismissal is without cause or by mutual agreement, indicate whether the prior notice will be worked or paid in lieu: when paid in lieu, besides the notice amount, the period extends the contract and can increase the twelfths of the 13th salary and vacation. The result appears instantly, item by item, with the INSS and IRRF deductions computed with the 2026 tables — the same ones used in our net salary calculator. All amounts are in Brazilian reais (R$).
The FGTS balance field is optional: without it, the tool estimates the balance as 8% of the salary for each month of tenure. For an exact number, check the Caixa FGTS app and enter the real amount — the 40% fine (or 20% in the mutual agreement) applies to that balance.
Full example: dismissal without cause, step by step
To see the whole mechanics in a concrete situation: salary of R$ 3.000,00, hired on Feb 1, 2023, last day worked on Apr 15, 2026, dismissal without cause with notice paid in lieu.
| Step | Math | Amount |
|---|---|---|
| 1. Proportional prior notice | 3 complete years → 30 + (3 × 3) = 39 days | R$ 3.900,00 (exempt) |
| 2. Contract projection | Apr 15 + 39 days → contract “counts” until May 24, 2026 | defines the twelfths below |
| 3. Final salary balance | 15 days of April (3.000 ÷ 30 × 15) | R$ 1.500,00 (taxed) |
| 4. Proportional 13th salary | 5/12 of 2026 (Jan–May, ≥15 days each) | R$ 1.250,00 (taxed separately) |
| 5. Proportional vacation + 1/3 | 4/12 of the period started on Feb 1, 2026 + one-third bonus | R$ 1.000,00 + R$ 333,33 (exempt) |
| 6. 40% FGTS fine | estimated balance ≈ 8% × 3.000 × 39 months ≈ R$ 9.360 | ≈ R$ 3.744,00 (exempt) |
| 7. Deductions | INSS on the salary balance (R$ 112,50) and on the 13th (R$ 93,75); IRRF zeroed by Law 15,270/2025 on these bases | − R$ 206,25 |
| Estimated net | gross ≈ R$ 11.727,33 − deductions | ≈ R$ 11.521,08 |
On top of that, the worker withdraws the ≈ R$ 9.360 from the FGTS and, once the waiting rules are met, requests unemployment insurance. Notice that most of the money arrives without deductions — that is the effect of the indemnity amounts. Run your own case in the calculator above to see the same breakdown with your numbers.
What you receive in each termination type
| Amount | Without cause | Agreement (484-A) | Resignation | For cause | End of probation |
|---|---|---|---|---|---|
| Final salary balance | ✓ | ✓ | ✓ | ✓ | ✓ |
| Prior notice | ✓ in full | ✓ half | works it or deducted | — | — |
| Proportional 13th salary | ✓ | ✓ | ✓ | — | ✓ |
| Accrued vacation + 1/3 | ✓ | ✓ | ✓ | ✓ | ✓ |
| Proportional vacation + 1/3 | ✓ | ✓ | ✓ | — | ✓ |
| FGTS fine | 40% | 20% | — | — | — |
| FGTS withdrawal | 100% | 80% | — | — | 100% |
| Unemployment insurance | ✓ (with waiting rules) | — | — | — | — |
“—” = not due under the general rule. For the end of probation, the row applies to termination on the scheduled date; early termination by the company triggers the art. 479 indemnity and the 40% fine (see the FAQ).
Deductions and exemptions: why the net amount surprises
A Brazilian severance package mixes salary and indemnity amounts, and the difference is tax-related: INSS and IRRF apply only to the final salary balance (like a normal month) and to the proportional 13th salary (in a separate calculation, with the Law 15,270/2025 reduction when applicable). Notice paid in lieu, vacation paid out at termination with the one-third bonus, the 40% fine and the FGTS withdrawal are exempt. In practice, a good part of the severance arrives “whole” — and the simulation shows exactly where each deduction happened.
Official 2026 tables used in the calculation
These are the tables in force applied by the calculator — the same ones published by the Brazilian federal government (sources and verification date at the top of the page).
INSS 2026 (progressive, bracket by bracket)
| Salary range | 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% |
Monthly IRRF 2026
| Tax base | Rate | Deductible |
|---|---|---|
| Up to R$ 2.428,80 (exempt) | 0% | — |
| 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 |
Beyond the table, the calculation also applies the deduction of R$ 189,59 per dependent, the simplified deduction of R$ 607,20 and the Law 15,270/2025 reduction — which zeroes the IRRF for taxable income of up to R$ 5.000,00 per month and reduces it partially up to R$ 7.350,00. The calculator applies all of this automatically and picks the more advantageous deduction.
Your other rights beyond the severance amounts
- FGTS withdrawal: in a dismissal without cause (100%) and in the mutual agreement (80%), the withdrawal key is released automatically through eSocial — track it in the Caixa FGTS app, no paperwork;
- Unemployment insurance: in a dismissal without cause, with waiting rules that vary with the number of previous claims — simulate installments and amounts in the unemployment insurance calculator;
- Health plan: whoever contributed to part of the monthly fee can keep the group plan for a period after a dismissal without cause (art. 30 of Law 9,656/98), taking over the full payment;
- Employment record update: the termination is registered digitally and appears in the Digital Work Card (Carteira de Trabalho Digital) — check the dates and the termination reason, which impact FGTS and unemployment insurance.
Deadlines, checking and next steps
The company has up to 10 calendar days after the end of the contract to pay the amounts and hand over the documents (art. 477 of the CLT); a delay triggers a fine of one month's salary. Check the TRCT (severance statement) line by line against this simulation, keep the FGTS statement and, in a dismissal without cause, check your right to unemployment insurance. Got a new offer? Use the net salary calculator and the tech salary comparison to evaluate the next step. The amounts here are educational estimates — collective bargaining agreements and variable earnings (commissions, premiums, averages) can change the final result.
## faq
Frequently asked questions
How is severance calculated for a dismissal without cause in Brazil?
Under Brazilian labor law (CLT), you add up the final salary balance (days worked in the month), the prior notice (worked or paid in lieu, from 30 to 90 days depending on tenure), the proportional 13th salary (the mandatory year-end bonus, in twelfths of the year), accrued and proportional vacation plus the one-third bonus, and the 40% fine on the FGTS balance (Brazil’s severance fund). INSS and IRRF are withheld on the salary balance and the 13th salary; indemnified notice, vacation paid out at termination and FGTS amounts are tax-exempt. On top of that, the worker withdraws 100% of the FGTS and may be entitled to unemployment insurance.
What do I receive if I resign?
A worker who resigns receives the final salary balance, the proportional 13th salary and vacation (accrued and proportional) with the one-third bonus. There is no 40% fine, no FGTS withdrawal (the balance stays in the linked account) and no unemployment insurance. If the notice period is neither worked nor waived by the company, it may deduct the equivalent of 30 days of salary from the severance amounts.
How does termination by mutual agreement (art. 484-A) work?
In the legal agreement between company and worker, created by the 2017 Labor Reform, the indemnified notice is paid at half value, the FGTS fine drops from 40% to 20% and the withdrawal is limited to 80% of the balance. The remaining amounts (salary balance, 13th salary and proportional vacation) are paid in full. In exchange, there is no right to unemployment insurance.
What do I lose in a termination for cause?
In a termination for cause (justa causa) the worker receives only the final salary balance and accrued vacation (complete unused periods) with the one-third bonus. They lose the prior notice, the proportional 13th salary, proportional vacation, the FGTS fine and withdrawal, and unemployment insurance. That is why cause requires proven serious misconduct — and is often challenged in the Brazilian labor courts when applied without grounds.
How is the proportional prior notice calculated?
Under Law 12,506/2011, the prior notice is 30 days for up to 1 year of tenure, adding 3 days per complete year of service, capped at 90 days (20 years). With 5 complete years, for example, it is 45 days. When paid in lieu, the period extends the contract for counting the twelfths of the 13th salary and vacation — that is why the end date “stretches” in the simulation.
How long does the company have to pay the severance?
The deadline is up to 10 calendar days from the end of the contract (art. 477, § 6, of the CLT), for any type of termination and notice. If it is late, the company owes the worker a fine equal to one month’s salary (§ 8), in addition to an administrative fine.
Which severance amounts have INSS and income tax withheld?
Only the amounts of a salary nature: the final salary balance (normal monthly table) and the proportional 13th salary (taxed exclusively, in a separate calculation). Indemnity amounts — notice paid in lieu, vacation paid out at termination with the one-third bonus, the 40% fine and the FGTS withdrawal — are exempt from INSS and IRRF. That is why two severance packages with the same gross total can have very different net amounts.
I was dismissed during a probation contract before the end date. What do I get?
If the company ends the probation contract before the agreed date, besides the salary balance, the 13th salary and proportional vacation with the one-third bonus, it owes an indemnity equal to half the salaries of the days remaining until the end of the contract (art. 479 of the CLT) — and, in that case, the FGTS withdrawal with the 40% fine is also due. If it ends on the scheduled date, there is no notice or fine: the proportional amounts are paid and the FGTS withdrawal is released.
Accrued vacation not taken: when is it paid double?
If the granting period has expired — that is, the company let more than 12 months pass since you earned the vacation without granting it —, the payout of that vacation at termination is due double, with the one-third bonus (art. 137 of the CLT). Accrued vacation still within the granting period is paid at its regular value. The calculator uses the regular value; if the double rule applies, the value of that vacation doubles.
How do commissions, overtime and premiums enter the calculation?
Habitual variable earnings are included in the severance base through their average — in general, the average of the last 12 months enters the calculation of the notice, the 13th salary and vacation. This calculator works with the salary you enter; if you regularly receive commissions or overtime, enter your salary plus the monthly average of those earnings to get closer to the real amount.
Can someone with job stability be dismissed without cause?
As a rule, no. Pregnant employees (from confirmation of pregnancy until 5 months after birth), CIPA (safety committee) members, workers injured on the job (12 months after the end of the benefit) and union officers have employment guarantees under Brazilian law. Dismissal without cause during these periods is void or generates an indemnity replacing the salaries of the stability period — if that is your case, seek advice before signing anything.
What is the TRCT and does union homologation still exist?
The TRCT (Termo de Rescisão do Contrato de Trabalho) is the severance statement that itemizes everything being paid — check every line against the simulation. Mandatory union homologation for contracts over 1 year ended with the 2017 Labor Reform: today the company records the termination in eSocial, which automatically releases the FGTS withdrawal key and the unemployment insurance request through the Caixa and Digital Work Card (Carteira de Trabalho Digital) apps.
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