Employment Termination Calculator Brazil 2025 Guide

Employment termination is a crucial moment that involves various rights guaranteed by CLT (Brazilian labor law). Understanding how to calculate each severance payment is essential to avoid losses and ensure all amounts are paid correctly.

In 2025, the rules remain the same as established by the Labor Reform, but it’s essential to know the updated minimum wage values (R$ 1,518.00) and INSS (social security) rates to correctly calculate your termination.

Types of employment termination

Termination without just cause

Termination without just cause occurs when the employer decides to end the contract without the employee having committed serious misconduct.

Guaranteed rights:

• Salary balance
• Compensated prior notice
• Proportional 13th salary
• Accrued and proportional vacation + 1/3
• FGTS (severance fund) + 40% penalty
• Unemployment insurance

This is the most advantageous type of termination for the worker, as it guarantees the highest number of severance payments.

Termination with just cause

Occurs when the employee commits serious misconduct provided for in article 482 of CLT, such as job abandonment, act of dishonesty, or indiscipline.

Limited rights:

• Only salary balance
• Accrued vacation + 1/3 (if any)

Example: Worker with R$ 3,000 salary terminated for just cause receives only the balance of days worked in the month, without rights to FGTS, prior notice, or 13th salary.

Resignation

When the worker decides to leave the company, requesting termination.

Guaranteed rights:

• Salary balance
• Proportional 13th salary
• Accrued and proportional vacation + 1/3
• FGTS (without 40% penalty)

Important: If prior notice is not fulfilled, the employer may deduct 30 days of salary.

Mutual agreement

Modality created by the Labor Reform that allows negotiation between employee and employer.

Agreement characteristics:

• Prior notice reduced by half (15 days)
• FGTS penalty reduced to 20%
• Withdrawal of up to 80% of FGTS
• No right to unemployment insurance

This option is interesting when both parties want to end the contract consensually.

Termination rights 2025

Salary balance

The balance corresponds to days worked in the termination month until the dismissal date.

Calculation: (Salary ÷ 30) × days worked

Example: Salary R$ 4,500, worked until the 15th = (R$ 4,500 ÷ 30) × 15 = R$ 2,250

Prior notice

Prior notice in 2025 varies from 30 to 90 days, according to length of service.

Calculation rule:

• 30 days (base) + 3 days per year worked
• Maximum of 90 days

Proportional 13th salary

Calculated based on months worked in the termination year.

Formula: (Salary ÷ 12) × months worked

Example: Salary R$ 3,600, worked 8 months = (R$ 3,600 ÷ 12) × 8 = R$ 2,400

15-day rule: Month with 15 days or more counts as complete month.

Proportional vacation

Calculated on the acquisition period in progress on the termination date.

Calculation: (Salary + 1/3) ÷ 12 × months worked

For accrued vacation (complete acquisition period), the full amount plus constitutional 1/3 is paid.

FGTS and penalty

FGTS corresponds to 8% of salary deposited monthly throughout the contract.

Termination penalty:

• 40% of total balance (termination without just cause)
• 20% of total balance (mutual agreement)
• No penalty (resignation or just cause)

Example: FGTS balance of R$ 15,000 in termination without just cause = penalty of R$ 6,000

How to calculate each payment

Practical example: Termination without just cause

Worker data:

• Salary: R$ 4,000
• Length of service: 3 years and 8 months
• Termination: 08/20/2025
• Accumulated FGTS: R$ 18,000

Detailed calculations:

Salary balance: (R$ 4,000 ÷ 30) × 20 = R$ 2,666.67

Prior notice: 30 + (3 × 3) = 39 days = (R$ 4,000 ÷ 30) × 39 = R$ 5,200.00

Proportional 13th: (R$ 4,000 ÷ 12) × 8 = R$ 2,666.67

Proportional vacation: (R$ 4,000 + R$ 1,333.33) ÷ 12 × 8 = R$ 3,555.56

FGTS + penalty: R$ 18,000 + (40% × R$ 18,000) = R$ 25,200.00

Gross total: R$ 39,288.90

Use our termination calculator to verify your calculations and consider INSS and IRPF (income tax) deductions.

Practical example: Resignation

With the same data above, but in resignation:

Payments made:

• Salary balance: R$ 2,666.67
• Proportional 13th: R$ 2,666.67
• Proportional vacation: R$ 3,555.56
• FGTS: R$ 18,000 (without penalty)

Total: R$ 26,888.90

The difference of R$ 12,400 shows the importance of negotiating before resigning.

Payment deadline

The employer has specific deadlines to settle employment termination in 2025.

Legal deadlines:

• With prior notice worked: until the 1st business day after termination
• Without prior notice or compensated: until the 10th calendar day

Consequences of delay:

• Fine equivalent to employee’s salary
• Monetary correction on overdue amounts
• Possible labor lawsuit

Mandatory documents:

• Employment Contract Termination Term (TRCT)
• Updated work permit
• Dismissal medical examination
• Social connectivity keys for FGTS withdrawal

Frequently Asked Questions

How to calculate employment termination 2025?

To calculate termination, add all payments due according to the type of dismissal: salary balance, prior notice, proportional 13th, vacation and FGTS. Then deduct INSS and IRPF on taxable amounts. Use our termination calculator to get automatic calculation.

What’s the difference between termination without just cause and agreement?

In termination without just cause, you receive 40% FGTS penalty and right to unemployment insurance. In mutual agreement, the penalty is 20%, you withdraw 80% of FGTS, but have no right to unemployment insurance.

When can I withdraw FGTS in termination?

FGTS withdrawal is released in case of termination without just cause (100% of balance + penalty) or mutual agreement (80% of balance). In resignation or just cause, FGTS remains in the linked account.

How does proportional prior notice work?

Prior notice in 2025 is 30 days + 3 days per year worked, limited to 90 days. For example, with 5 years of service, it’s 45 days of prior notice. If compensated, the corresponding amount is received in cash.

Can I negotiate termination amounts?

It’s not possible to reduce labor rights guaranteed by law. However, you can negotiate additional benefits, such as extended health insurance, or choose between mutual agreement and termination without just cause, when applicable.

What’s the deadline to receive unemployment insurance?

Unemployment insurance must be requested from 7 to 120 days after termination approval. The worker must be unemployed and have worked at least 12 months in the last 18 months (first request) or 9 months in the last 12 months (other requests).

How are deductions calculated in termination?

INSS applies to salary balance, proportional 13th and proportional vacation, according to the 2025 table. IRPF is calculated on the sum of these payments, deducting INSS and dependents. Compensated prior notice and FGTS don’t suffer tax deductions.