How to calculate the contract termination
The termination (TRCT, the official Brazilian termination form) adds up the amounts the worker is entitled to according to the reason for leaving. This calculator itemizes each one and estimates the deductions.
- Salary balance: days worked in the last month,
salary Ă· 30 Ă days. - Notice period paid in lieu: 30 days + 3 days per full year of work, up to 90 days. Under a mutual agreement (art. 484-A) it is worth half.
- Proportional 13th-month pay: 1/12 per month worked in the year; a month with 15 days or more counts in full. If the notice period paid in lieu ends in the following year, the proportional 13th-month pay is split in two, the one for the year of departure and the one for the following year, each with its own INSS and income tax.
- Accrued and proportional vacation: plus the constitutional 1/3.
- FGTS: a deposit of 8% on the termination pay and a fine of 40% (dismissal without cause) or 20% (mutual agreement) on the balance.
What you receive for each type of exit
| Item | Dismissal without cause | Resignation | Mutual agreement | Dismissal for cause |
|---|---|---|---|---|
| Salary balance | Yes | Yes | Yes | Yes |
| Notice period paid in lieu | Yes | No (deducted if not served) | 50% | No |
| Proportional 13th-month pay | Yes | Yes | Yes | No |
| Proportional vacation + 1/3 | Yes | Yes | Yes | No |
| Accrued vacation + 1/3 | Yes | Yes | Yes | Yes |
| FGTS fine | 40% | No | 20% | No |
| FGTS withdrawal | 100% | No | 80% | No |
| Unemployment insurance | Yes | No | No | No |
Deductions
The salary balance and the 13th-month pay are subject to INSS and income tax deductions, calculated separately. The income tax on the proportional 13th-month pay is calculated separately from the salary balance, because the 13th-month pay is taxed exclusively at source. The reduction from Lei 15.270/2025 was applied to the 13th-month amount on its own; the Receita Federal does not detail this base, so check it against your payslip. Vacation (accrued and proportional) and notice pay in lieu are not subject to these deductions. The deadline for payment is up to 10 calendar days after the end of the contract.
Limits of this calculator
The calculation is an estimate to help you plan and to check the TRCT. It does not consider job stability, two or more periods of accrued vacation (paid double), probationary contracts, alimony and payroll loan deductions, or collective bargaining rules.
Example of a dismissal without cause
Salary of R$ 3.500, hired on 10/03/2023 and last day worked on 20/11/2026 (dates in day/month/year format), with the notice period paid in lieu. With 3 full years, the notice period is 30 + 3 Ă 3 = 39 days, and the contract is projected to 29/12/2026 for the 13th-month pay and proportional vacation.
| Item | Amount |
|---|---|
| Salary balance (20 days) | R$ 2.333,33 |
| Notice period paid in lieu (39 days) | R$ 4.550,00 |
| Proportional 13th-month pay (12/12) | R$ 3.500,00 |
| Proportional vacation (10/12) | R$ 2.916,67 |
| 1/3 on proportional vacation | R$ 972,22 |
| Gross total | R$ 14.272,22 |
| INSS (salary balance and 13th-month pay) | â R$ 494,29 |
| Income tax | R$ 0,00 |
| Net amount | R$ 13.777,93 |
In addition, the company deposits the FGTS for the month and pays the 40% fine on the balance, and the worker withdraws the FGTS. These amounts depend on your real balance.
Deadlines, documents and delays
The company must pay the termination amounts within 10 calendar days after the end of the contract. The worker receives the TRCT (termination form), the unemployment insurance forms, when applicable, and the release of the FGTS. Validation at the union is no longer mandatory. A late payment triggers a fine equal to one of the workerâs salaries. Before signing, check each line of the TRCT against the result of this calculator.
Unemployment insurance
A worker dismissed without cause can apply for unemployment insurance between the 7th and the 120th day after the dismissal. In general, the 1st request requires 12 months of work in the last 18, and the number of installments depends on the time worked. Resignation, dismissal for cause and mutual agreement (art. 484-A) do not give the right to the benefit.
Worked notice period
If the notice period is served at the company, the worker can cut 2 hours per day or be absent for 7 consecutive days, with no loss of pay. In that case there is no payment in lieu of notice, and the salary for the period is paid as usual. To add up your hours in the period, use the hours worked calculator.
Planning what to do with the termination money
The proportional 13th-month pay in the termination follows the same rule as the 13th-month salary calculator, and habitual overtime goes into the average of the amounts. To decide what to do with the money, simulate an emergency fund in the compound interest calculator or the effect of paying down a debt in the financing simulator.
Termination by salary and length of service
Want to know how much you receive on termination? See the termination table by salary and length of service, or choose a scenario:
- Termination: R$ 2.000 salary and 1 year with the company
- Termination: R$ 2.000 salary and 3 years with the company
- Termination: R$ 2.000 salary and 5 years with the company
- Termination: R$ 2.000 salary and 10 years with the company
- Termination: R$ 3.000 salary and 1 year with the company
- Termination: R$ 3.000 salary and 3 years with the company
- Termination: R$ 3.000 salary and 5 years with the company
- Termination: R$ 3.000 salary and 10 years with the company
- Termination: R$ 5.000 salary and 1 year with the company
- Termination: R$ 5.000 salary and 3 years with the company
- Termination: R$ 5.000 salary and 5 years with the company
- Termination: R$ 5.000 salary and 10 years with the company
- Termination: R$ 8.000 salary and 1 year with the company
- Termination: R$ 8.000 salary and 3 years with the company
- Termination: R$ 8.000 salary and 5 years with the company
- Termination: R$ 8.000 salary and 10 years with the company
Frequently asked questions
How long does the company have to pay the termination?
Up to 10 calendar days after the end of the contract, regardless of the type of notice period. A delay triggers a fine equal to one salary.
How is the notice period calculated?
It is 30 days plus 3 days per full year of service, capped at 90 days. If the notice period is paid in lieu, the period counts as time of service for the 13th-month pay and proportional vacation.
Does someone who resigns get the FGTS and the fine?
No. On resignation there is no 40% fine and no FGTS withdrawal. The worker receives the salary balance, proportional 13th-month pay and vacation, and accrued vacation.
What changes in a mutual agreement between employee and company?
Half of the notice period paid in lieu, a 20% FGTS fine, withdrawal of up to 80% of the balance, and no right to unemployment insurance.
Is the data I enter saved?
No. The calculation runs in your browser and nothing is sent or stored.
What is the notice period for someone who has worked for 3 years?
It is 30 days plus 3 days per full year of service: with 3 years, the notice period is 39 days. The cap is 90 days, for someone with 20 years or more at the company.
Is accrued vacation paid double?
Yes, when the concession period (the 12 months after the accrual period) ends without the company granting the vacation, it is paid double. The calculator considers only 1 period of accrued vacation, single, with the constitutional third.
Sources and references
- CLT (Consolidação das Leis do Trabalho, Brazilâs labor code) â Decreto-Lei 5.452/1943 (Planalto)
- Lei 8.036/1990 â FGTS (Planalto)
- Lei 4.090/1962 â 13th-month salary (Planalto)
- INSS â contribution table (gov.br)
- Receita Federal â income tax (gov.br)
Informational content only, not legal, accounting or financial advice. Always check the official sources.