Employment Termination Calculator 2026: Complete Guide
Learn how to calculate severance pay in Brazil. Complete guide with examples, deadlines, and rights by termination type under CLT labor law.
Employment termination is the most delicate moment in the work relationship, when employee and employer need to settle all financial obligations. Calculating severance benefits correctly prevents future problems and ensures the worker receives exactly what they’re entitled to.
In 2026, CLT (labor law) rules continue to define the amounts and deadlines for each type of dismissal. The calculation varies drastically according to the reason for termination: dismissal without just cause generates different rights than resignation or just cause.
What is employment termination
Types of termination under CLT
Brazilian legislation recognizes different termination modalities, each with specific rights:
- Dismissal without just cause: Unilateral decision by the employer
- Resignation: Employee’s decision
- Dismissal for just cause: Serious misconduct by employee
- Indirect dismissal: Serious misconduct by employer
- Mutual agreement: Modality created by Labor Reform
- End of fixed-term contract
Basic worker rights
Regardless of the termination type, the worker always has the right to salary balance for days worked in the month. Other benefits depend on the termination modality.
CLT (labor law) establishes that the employer must settle all obligations on the first business day after contract termination or within 10 calendar days when worked notice is given.
Mandatory severance benefits
Proportional salary balance
The balance represents days worked in the termination month. The calculation is simple: monthly salary ÷ 30 days × days worked.
Example: Employee with R$ 3,600 salary, dismissed on the 15th R$ 3,600 ÷ 30 × 15 days = R$ 1,800 balance
Accrued and proportional vacation
Accrued vacation are completed acquisition periods not yet taken. Proportional vacation refers to the current acquisition period.
The right to proportional vacation exists when the employee worked more than 14 days in the current acquisition period, except in dismissal for just cause.
| Months worked | Vacation days |
|---|---|
| Up to 5 months | 2/12 parts |
| 6 to 11 months | Proportional |
| 12 months | 30 days |
Proportional 13th salary
The proportional 13th salary is calculated considering months worked in the termination year. Fractions equal to or greater than 15 days count as a complete month.
Example: Worker hired in March, dismissed in September 7 months worked = 7/12 × R$ 3,600 = R$ 2,100 13th salary
Severance notice pay
In dismissal without just cause, if the employer waives notice fulfillment, they must pay the corresponding amount of 30 days plus 3 days per year worked, limited to 90 days.
FGTS (severance fund) and 40% penalty
The employer must deposit FGTS for the termination month and, in dismissal without just cause, pay a 40% penalty on the entire FGTS account balance.
How to calculate each severance benefit
Complete calculation step-by-step
To correctly calculate benefits, follow this sequence:
- Identify the termination type and corresponding rights
- Calculate salary balance (always due)
- Determine accrued vacation with 1/3 bonus
- Calculate proportional vacation if entitled
- Determine proportional 13th according to months worked
- Calculate notice period if due
- Add all amounts to get gross severance
Mandatory deductions in termination
Even in termination, some deductions are mandatory:
- INSS (social security): On all benefits of salary nature
- IRRF: If total benefit exceeds exemption bracket
- Union contribution: If authorized
- Alimony: According to court order
Tip: Use the termination calculator to automatically verify all calculations and deductions.
Practical examples by dismissal type
Dismissal without just cause
Situation: Employee with 2 years at company, R$ 4,000 salary, dismissed on 06/15/2026.
Rights:
- Balance: R$ 2,000 (15 days)
- Proportional 13th: R$ 2,000 (6/12)
- Proportional vacation + 1/3: R$ 1,776 (6/12 × R$ 4,000 × 1.33)
- Notice period: R$ 4,240 (30 + 6 days)
- Gross total: R$ 10,016
Resignation
Situation: Same employee decides to leave the company.
Rights:
- Balance: R$ 2,000
- Proportional 13th: R$ 2,000
- Proportional vacation + 1/3: R$ 1,776
- Gross total: R$ 5,776
Losses: Doesn’t receive notice pay, FGTS penalty, nor can withdraw the fund.
Mutual agreement
Situation: Employer and employee negotiate the departure.
Rights:
- 50% of FGTS penalty (20% instead of 40%)
- 50% of severance notice pay
- Can withdraw 80% of FGTS
- Not entitled to unemployment insurance
Payment deadline for benefits
Mandatory legal deadlines
CLT establishes strict deadlines for termination settlement:
- Worked notice period: Until the first business day after termination
- Severance notice pay: Until the 10th day after dismissal notification
Non-compliance with these deadlines generates a penalty equivalent to the employee’s salary, an amount that must be paid double.
Mandatory documents in settlement
The employer must provide:
- TRCT (Employment Contract Termination Term)
- Connectivity keys for FGTS withdrawal
- Unemployment insurance forms (when due)
- Exit medical exam or ASO
Frequently Asked Questions
How to calculate termination for variable salary earners?
For employees with commissions or regular overtime, consider the average of the last 12 months or period worked. This average serves as the basis for calculating 13th salary, vacation and notice period.
Do interns have termination benefit rights?
No. Interns don’t have employment relationship under CLT. They’re only entitled to proportional stipend balance and vacation if the internship lasted more than 1 year.
Is it possible to negotiate higher termination amounts?
Yes. The employer can pay amounts higher than legal requirements, but never lower. Any agreement must respect minimum CLT rights.
When can I withdraw FGTS after dismissal?
In dismissal without just cause, withdrawal is immediate after termination. In resignation, FGTS remains blocked, except in birthday withdrawal modalities or special situations.
Can the company deduct equipment costs in termination?
Only if there’s proven damage by employee negligence and express authorization in the contract. Natural wear or normal use cannot be deducted.
Does mutual agreement affect unemployment insurance?
Yes. In the mutual agreement modality, the worker loses the right to unemployment insurance, but can withdraw 80% of FGTS.
How does early termination of fixed-term contracts work?
If the employer terminates before deadline, they must pay a 50% penalty on remaining salaries. If the employee resigns, they pay a penalty equivalent to 50% of what they would receive until contract end.