How a CLT contract ends matters more than how long it lasted. On R$10,000 a month with five and a half years of service, a dismissal without just cause pays about R$53,354 net. The same employee resigning receives R$14,210.
The gap is almost entirely two lines: the indemnified notice period and the 40% FGTS penalty, neither of which is paid on a resignation. Everything else, the unpaid worked days, the proportional 13th salary and the proportional holiday with its one-third bonus, you receive either way.
The same job, three endings
| How it ends | Notice | FGTS penalty | Gross | Net |
|---|---|---|---|---|
| Dismissal without just cause | R$15,000 (45 days) | R$21,120 penalty | R$55,009 | R$53,354 |
| Mutual agreement (acordo) | R$7,500 (half) | R$10,560 penalty | R$35,004 | R$33,774 |
| Resignation | None | None | R$15,000 | R$14,210 |
PayMetric's own modelled figures from the Brazil rescisão engine, R$10,000 a month, five completed years plus six months, ten unpaid worked days, no overdue holiday period. The accumulated FGTS balance of about R$52,800 is released separately on dismissal and is not counted in these totals.
Run your own salary, tenure and termination type.
Open the rescisão calculatorThe verbas, one by one
Saldo de salário. The days you worked in the final month and have not been paid for. Ten days here is R$3,333, and it carries normal INSS and income tax.
Aviso prévio. Thirty days plus three for each completed year, capped at 90. Five years gives 45 days, R$15,000 if paid rather than worked. It is not taxed, and the projected notice extends the proration of the other amounts.
Décimo terceiro proporcional. One twelfth of salary for each month of the year worked, counting the projected notice, so eight twelfths here rather than six: R$6,667. A final part month counts only if it reaches 15 days, and the 45 days of notice add exactly one month and 15 days.
Férias proporcionais plus one third. R$8,889 in this example, and free of income tax.
The 40% FGTS penalty. R$21,120, calculated on everything ever deposited, not on the final salary. It is the line that grows fastest with tenure.
Check before you accept a resignation letter
Because resignation removes the notice payment, the FGTS penalty, the right to withdraw the balance and access to unemployment insurance, being asked to resign from a job you are in fact losing is worth roughly R$38,000 in this example. If the company wants to end the contract, the honest routes are a dismissal without just cause or a genuine mutual agreement, which halves the penalty and allows an 80% withdrawal. Take advice before signing anything that describes the end of your job in your own words.
Check a termination statement
Enter salary, completed years, months into the current year, any overdue holiday and the termination type to see each verba separately, with the tax treatment applied line by line.
Open the Rescisão CalculatorMonthly briefing
Get our monthly salary and market update
Salary movements, contractor rate changes, tax updates, and new tools. Sent once a month, no noise.
No spam. Unsubscribe any time. GDPR-compliant.
Frequently asked questions
What does an employee actually receive on dismissal without just cause?
On R$10,000 a month with five and a half years of service, about R$55,009 gross and R$53,354 net in this example. That is made up of the saldo de salário for unpaid worked days (R$3,333), indemnified notice of 45 days (R$15,000), proportional 13th salary (R$6,667), proportional holiday with the one-third bonus (R$8,889) and the 40% FGTS penalty (R$21,120). The accumulated FGTS balance itself, about R$52,800 here, is also released for withdrawal and is separate from these figures.
How much less do I get if I resign?
About R$15,000 gross and R$14,210 net on the same salary and tenure, roughly a quarter of the dismissal figure. Resigning forfeits the notice payment and the 40% FGTS penalty entirely, and it does not release the FGTS balance for withdrawal. You keep the saldo de salário, proportional 13th salary and proportional holiday with its one-third bonus.
How does a mutual agreement termination work?
The acordo introduced by the 2017 labour reform splits the difference: notice is halved, the FGTS penalty drops from 40% to 20%, and the employee may withdraw up to 80% of the FGTS balance but receives no unemployment insurance. In this example it produces about R$35,004 gross, between the dismissal and resignation outcomes. It has to be genuinely mutual, and dressing up a dismissal as an acordo to cut the penalty is a common source of later claims.
Why is the notice period 45 days rather than 30?
Aviso prévio starts at 30 days and adds three days for each completed year of service, up to a maximum of 90 days. Five completed years adds 15 days, giving 45. If the employer does not require the employee to work the notice, it is paid as aviso prévio indenizado, and the projected notice period also extends the proportional calculations for 13th salary and holiday.
Is the 40% FGTS penalty paid to me or to the fund?
To you. The employer pays a penalty equal to 40% of everything deposited into your FGTS account over the whole employment, and it is released to you along with the balance itself. That is why dismissal without cause is expensive for the employer in a way that grows with tenure, and why the accumulated balance matters as much as the monthly salary.
What tax comes off these amounts?
Less than most people expect. Indemnified notice, the FGTS penalty and proportional holiday with its one-third bonus are not subject to income tax. The 13th salary is taxed separately at source, and the saldo de salário carries normal INSS and IRRF. In this example the total withheld is about R$1,655 on R$55,009, an effective rate near 3%.
What about férias vencidas?
Holiday that was already earned in a completed reference period but never taken is paid in full, plus the one-third bonus, and if it is overdue the employer can owe it at double. The example above assumes none is outstanding. If you have an untaken holiday period, add it, because it is often the largest single line after the FGTS penalty.
When does the money have to be paid?
Termination payments are generally due within ten days of the end of the contract. Late payment attracts a penalty equal to one month's salary. Ask for the termination statement with each verba listed separately rather than as a single net figure, so you can check the notice days, the proration months and the FGTS penalty base.
General information only, not legal advice. Figures come from PayMetric's Brazil rescisão engine at 2026 INSS and IRRF rates. Entitlements depend on the facts of the termination, your contract and any collective agreement. Take professional advice before signing a termination statement.