Brazilian FGTS Calculator

Work out the monthly FGTS deposits and the termination penalty — with the 2% apprentice rate and the domestic-worker rule that replaces the 40% fine.

Reference table

Monthly gross salary	Total available	Deposits made	Termination penalty
10	R$13.44 — deposits only, before the fund's earnings	R$9.60 — 12 months	R$3.84 — 40%
25	R$33.60 — deposits only, before the fund's earnings	R$24.00 — 12 months	R$9.60 — 40%
50	R$67.20 — deposits only, before the fund's earnings	R$48.00 — 12 months	R$19.20 — 40%
75	R$100.80 — deposits only, before the fund's earnings	R$72.00 — 12 months	R$28.80 — 40%
100	R$134.40 — deposits only, before the fund's earnings	R$96.00 — 12 months	R$38.40 — 40%
150	R$201.60 — deposits only, before the fund's earnings	R$144.00 — 12 months	R$57.60 — 40%
200	R$268.80 — deposits only, before the fund's earnings	R$192.00 — 12 months	R$76.80 — 40%
250	R$336.00 — deposits only, before the fund's earnings	R$240.00 — 12 months	R$96.00 — 40%
300	R$403.20 — deposits only, before the fund's earnings	R$288.00 — 12 months	R$115.20 — 40%
400	R$537.60 — deposits only, before the fund's earnings	R$384.00 — 12 months	R$153.60 — 40%
500	R$672.00 — deposits only, before the fund's earnings	R$480.00 — 12 months	R$192.00 — 40%
600	R$806.40 — deposits only, before the fund's earnings	R$576.00 — 12 months	R$230.40 — 40%
750	R$1,008.00 — deposits only, before the fund's earnings	R$720.00 — 12 months	R$288.00 — 40%
1,000	R$1,344.00 — deposits only, before the fund's earnings	R$960.00 — 12 months	R$384.00 — 40%
1,500	R$2,016.00 — deposits only, before the fund's earnings	R$1,440.00 — 12 months	R$576.00 — 40%

📊 Rates That Actually Apply

CLT employee8% of gross pay
Apprentice2%
Domestic worker8% + 3.2% reserve
Dismissal without cause40% fine
Mutual agreement20% fine
Deposit deadlineThe 20th of the next month

Four Things Calculators Get Wrong

Domestic workers do not get the 40% fine on top. The 3.2% paid every month is that fine, paid in advance — adding both counts it twice.
Apprentices deposit 2%, not 8%. A calculator that assumes 8% overstates an apprentice's balance fourfold.
Mutual agreement under Article 484-A pays a 20% fine and allows withdrawal of only 80% of the balance.
The 10% social contribution was abolished on 1 January 2020. Any calculator still charging it is running on 2019 law.

A Fund the Employer Pays Into, Not the Worker

The Fundo de Garantia do Tempo de Serviço is a deposit the employer makes every month into an account at the Caixa Econômica Federal in the worker's name, created by Law 8,036 of 1990. It is not deducted from the salary — it sits on top of it, which is why it never appears as a line on the payslip's deductions. The deposit is due by the twentieth of the following month, and the thirteenth salary carries its own deposit. The money is not freely available: it can be withdrawn on dismissal without just cause, on retirement, to buy a home, for a serious illness, or through the saque-aniversário option, which trades the right to withdraw the full balance on dismissal for a slice of it every year on your birthday month.

The Fine Is Not Part of the Fund

When an employer dismisses someone without just cause, it owes an additional 40% of everything deposited over the whole contract — not 40% of the current balance, but of the total deposited, adjusted for inflation. Since the 2017 reform there is a second route: the mutual agreement of Article 484-A, where the fine drops to 20% and the worker may withdraw only 80% of the balance. Resignation and dismissal for just cause carry no fine and no withdrawal at all. For domestic workers the arithmetic is different in a way that trips up almost every calculator: their employer already pays 3.2% every month as an advance on that fine, so on dismissal the reserve is simply released and no 40% is added. If the worker resigns, the reserve goes back to the employer.

When You Can Withdraw

Dismissal without just cause: the full balance plus the fine, which is the case this calculator is built around.
Mutual agreement: 80% of the balance and a 20% fine. The remaining 20% stays in the account.
Buying a home, amortising or paying off a mortgage, through an accredited institution.
Retirement, or turning 70, whichever comes first.
Serious illness — cancer, HIV, terminal illness — for the worker or a dependant.
Saque-aniversário: a yearly slice, but it forfeits the right to withdraw the balance on dismissal. Only the fine is released.

If the Deposits Were Never Made

Check the balance yourself through the FGTS app or Caixa's internet banking. A missing month shows up immediately.
Unpaid deposits can be claimed for the last five years while employed, and up to two years after leaving.
Late deposits accrue monetary correction plus interest and a fine payable to the fund, not to the worker.
The employer must deposit even during paid sick leave of up to fifteen days, maternity leave and military service.
The thirteenth salary carries its own deposit. A year with twelve salaries produces thirteen deposits.
Complaints go to the Ministério do Trabalho or the labour courts; the fund itself does not chase the employer for you.

Worked Examples

A CLT contract and a domestic worker

R$2,000 salary, 12 months, CLT

Deposits = 2,000 × 8% × 12 = 1,920
Dismissed without just cause: fine = 1,920 × 40% = 768
Total = 1,920 + 768

R$2,688 before the fund's earnings

R$3,000, 24 months, domestic worker

Deposits = 3,000 × 8% × 24 = 5,760
Reserve = 3,000 × 3.2% × 24 = 2,304 — no separate 40%
Total = 5,760 + 2,304

R$8,064, the reserve replacing the fine

Frequently Asked Questions

How is FGTS calculated in Brazil?

The employer deposits 8% of the gross monthly pay into a Caixa account in the worker's name, every month, including one on the thirteenth salary. Apprentices deposit 2% and domestic workers 8% plus a 3.2% reserve.

How does the 40% fine work?

On dismissal without just cause the employer owes an extra 40% of everything deposited over the whole contract, adjusted for inflation — not 40% of the current balance. Under a mutual agreement it drops to 20%, and resignation or just cause carry no fine.

Do domestic workers get the 40% fine?

No, and this is the most common error. Their employer already pays 3.2% every month as an advance on the fine, so on dismissal without just cause that reserve is simply released. Adding a 40% fine on top counts the same money twice.

Is the balance the same as the deposits?

No — the balance is higher. Deposits earn 3% a year plus the TR, and since 2017 the fund distributes part of its profit to account holders. This calculator gives the deposits and the fine, which is what you can check against your own payslips; the Caixa statement gives the real balance.

Is FGTS deducted from my salary?

No. It is paid by the employer on top of your pay, which is why it never appears in the deductions column of the payslip. If you see an FGTS deduction, something is wrong.

What happened to the 10% social contribution?

It was abolished on 1 January 2020 by Law 13,932/2019. Employers used to pay 10% of the deposits to the government on top of the 40% fine. Any calculator still adding it is applying repealed law.