Key facts
Sem justa causa
Full package
aviso + 13º + férias + 40% FGTS
Justa causa
Narrowest
only saldo + férias vencidas
Acordo mútuo
Half & half
half aviso, 20% FGTS multa
"Rescisão" gets used as a catch-all term, but Brazilian labor law recognizes four distinct termination types, and each pays out a genuinely different package. Confusing them is the single most common source of dispute when a contract ends.
This guide breaks down exactly what's owed, component by component, for sem justa causa, pedido de demissão, acordo mútuo, and justa causa, and how the tax treatment differs by component, not just by termination type.
Sem justa causa: the full package
When your employer dismisses you without a legally justified cause, you're entitled to saldo de salário, aviso prévio indenizado (30 days plus 3 per year of service, capped at 90 days), 13º salário proporcional, férias vencidas and proporcionais with their 1/3 constitutional additional, and a 40% multa on your FGTS balance. This is the reference case every other termination type gets compared against.
Pedido de demissão: you keep what you earned, lose what you didn't
Resigning doesn't forfeit time you've already put in. You still receive 13º proporcional and férias vencidas/proporcionais with their 1/3, since those accrued regardless of who ended the contract. What you don't get: aviso prévio indenizado (there's nothing for the employer to compensate, and if you don't work your own notice period, the employer can even deduct from what's owed) and the FGTS multa.
Acordo mútuo: the 2017 reform's middle option
| Item | Acordo mútuo |
|---|---|
| Aviso prévio | Half, indenizado |
| Multa FGTS | 20% (half of the usual 40%) |
| Saque FGTS | Up to 80% of the balance |
| Seguro-desemprego | Not available |
Justa causa: the narrowest outcome
Dismissal for a legally recognized cause (Art. 482 CLT: theft, insubordination, and similar serious breaches) strips almost everything. You still receive saldo de salário and férias vencidas with their 1/3, because that time was already fully earned before the cause arose, but 13º proporcional, férias proporcionais, aviso prévio, and the FGTS multa are all forfeited.
The tax split most people get wrong
Saldo de salário and 13º proporcional are ordinary taxable income, INSS and IRRF apply exactly as they would on a normal paycheck. Everything else in a typical rescisão, aviso prévio indenizado, férias (vencidas or proporcionais) plus their 1/3, and the FGTS multa, is compensatory in nature and exempt from withholding. A settlement statement that applies one blended tax rate to the whole gross figure is very likely wrong.
Before you sign
- Confirm which of the four termination types actually applies, in writing.
- Check your years of service and confirm the aviso prévio day count (30 + 3 per year, capped at 90).
- Ask for your real FGTS extrato rather than trusting an estimate.
- Check that the settlement separates taxed components (saldo, 13º) from exempt ones (aviso, férias, multa).
- If the stated reason for dismissal seems disputable, a labor lawyer's review before signing is worth the conversation.
Model your own rescisão
See the exact split across all four termination types, with INSS and IRRF applied correctly by component.
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Frequently asked questions
Do I get 13º proporcional if I resign?
Yes. Resignation (pedido de demissão) keeps your proportional 13º salário and férias entitlements. Only demissão por justa causa forfeits them.
What does the aviso prévio period count toward?
When aviso prévio indenizado applies, Súmula 371 of the TST projects that notice period forward for calculating 13º proporcional and férias proporcionais, even though you aren't physically working those days.
Is my whole rescisão taxed?
No. Saldo de salário and 13º proporcional carry INSS and IRRF. Aviso prévio indenizado, férias vencidas/proporcionais with their 1/3, and the FGTS multa are treated as exempt (natureza indenizatória).
What's the difference between the 40% and 20% FGTS multa?
40% applies to demissão sem justa causa. Acordo mútuo (Art. 484-A CLT) halves it to 20%, and also lets you withdraw 80% of your FGTS balance, but without seguro-desemprego.
How long does my employer have to pay my rescisão?
10 calendar days from your last working day, for every termination type, whether the aviso prévio was worked or indenizado. This is the unified deadline set by the CLT reform to Article 477; before that reform, the deadline used to differ depending on the aviso type. Missing it exposes the employer to a penalty under Article 477 §8.
Do I get seguro-desemprego with every termination type?
No, it's exclusive to demissão sem justa causa (including rescisão indireta recognized by a court). You need at least 12 months worked in the 18 months before dismissal, and payments run 3 to 5 installments depending on tenure and prior claims. Acordo mútuo, pedido de demissão, and justa causa all forfeit this benefit entirely, even though acordo mútuo still allows a partial FGTS withdrawal.
Related tools and reading
General information only. Check current official guidance and obtain professional advice for a decision affecting your tax, employment or immigration position.