2023-05-06 17:00:07
The termination fine is a labor right of employees hired under the Consolidation of Labor Laws (CLT) regime during the termination process.
It is an indemnity that corresponds to a certain amount on the Severance Pay Fund (FGTS). The amount to be paid can vary up to 40%.
However, you need to understand when the amount is due and what the calculation basis is.
rescission fine
The calculation of the termination fine is applied to the employee’s FGTS deposit. Despite being popularly known as a “40% FGTS fine” or “40% compensation”, this amount depends on the termination model.
The percentage of the termination fine varies according to the termination model, which can be without just cause, by mutual agreement, for just cause or in cases of resignation.
Depending on the case, the employee may receive up to 40% of the FGTS amount, but may also not be entitled to the benefit, as shown in the table below.
Termination type | % of the termination fine |
Dismissal without just cause | Termination fine in the amount of 40% |
dismissal by agreement | Termination fine in the amount of 20% |
Exemption for just cause | No right to severance pay |
Resignation |
how to calculate
In order to calculate the amount to be received, it is necessary to assess the termination model and identify the percentage of compensation.
Assessing that the amount is due and identifying the percentage applied, it is necessary to issue the FGTS tab and consult the amount until the date of dismissal. After the consultation, the due percentage of the indemnity must be applied, which can be 20% or 40%.
See an example:
If the company and the employer decided to terminate by agreement (20% compensation) and the employee had a balance of BRL 3,000 in the guarantee fund, the amount of the termination fine will be:
Termination fine for dismissal by agreement: BRL 3,000 * 20% = BRL 600.
Is the termination fine paid together with the FGTS?
No, the termination fine is paid by the employer at the time of formalizing the termination, together with the amounts of other labor allowances and sending proof of payments.
After termination, the company must issue and deliver the FGTS guide and the unemployment insurance guide. To receive the FGTS amount, the employee must go to a Caixa Econômica Federal branch to request the release of the amount due.
In short, the termination fine is paid by the employer when formalizing the termination, but the FGTS amount will only be received upon presentation of the payment slip at a Caixa branch.
This happens because, despite collecting the FGTS, the employer does not have access to the amount, since it is transferred to the guarantee fund account of each employee.
Does anyone who opted for the FGTS birthday withdrawal receive the termination fine?
Yes, the FGTS birthday withdrawal does not impact the receipt of the termination fine, what is not allowed is to withdraw the full amount from the fund.
The birthday withdrawal allows the worker to receive annually, in the month of his birthday, a portion of the amount existing in the FGTS account.
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