Terminating a Brazil Employee in December? The 13th-Salary FGTS Deadline Changes

An employer terminates a Brazilian employee on December 15. The payroll team calculates the final salary, proportional 13th salary, and termination-related FGTS. Finance assumes the FGTS associated with the annual 13th-salary payroll can be paid on January 20.

That assumption can create a compliance problem.

Under FGTS Digital Nota Orientativa nº 11/2025, published by Brazil’s Ministry of Labor and Employment (MTE), FGTS on the relevant 13th salary in a December termination must follow the termination-payment deadline rather than simply remaining on the ordinary annual-payroll schedule.

For a qualifying termination on December 15, 2026, the nominal ten-calendar-day deadline is December 25. Because Christmas is a national holiday, the FGTS payment deadline moves to December 24, 2026.

The operational difference matters because December payroll can contain three separate obligations:

• Cash owed directly to the departing employee, including the remaining 13th-salary entitlement.
• FGTS contributions associated with December remuneration and the 13th salary, together with any applicable termination indemnity.
• Earlier FGTS contributions whose deadlines may also move forward because of the termination.

These amounts do not necessarily share the same original payment date.

A correct calculation therefore needs more than a termination-cost estimate. It needs a calendar, a contribution ledger, and a reconciliation between annual payroll and termination reporting.

This analysis applies the official rules to five hypothetical employee terminations in December 2026.

1. What Changes When an Employee Is Terminated in December?

Brazil’s ordinary FGTS Digital payment deadline for monthly remuneration is generally the 20th day of the following month, adjusted when that date is not a banking business day.

FGTS arising from the annual 13th-salary payroll ordinarily follows the December payroll cycle, with payment due in January.

For the 2026 annual 13th salary, that ordinary FGTS deadline is January 20, 2027.

A December termination that triggers termination-type FGTS treatment changes the calculation.

The MTE’s Nota Orientativa nº 11/2025 states that FGTS associated with the 13th salary must follow the applicable termination deadline: up to ten days after the employment contract ends.

The same guidance addresses FGTS on remuneration in the termination month and on the preceding month’s remuneration where that contribution has not yet been collected.

The three deadlines employers must separate

Obligation	Ordinary treatment	Treatment in a qualifying December termination
Employee’s final settlement	Generally within 10 days after contract termination	Settlement deadline applies
FGTS on December remuneration	Ordinarily January 20, 2027	Termination deadline
FGTS on remaining 2026 13th-salary base	Ordinarily January 20, 2027	Termination deadline
FGTS on November remuneration and 13th advance	Ordinarily December 20, 2026, adjusted to December 18	May be accelerated for terminations from December 1–9
Applicable FGTS termination indemnity	Not an ordinary monthly payroll payment	Termination deadline

The November rule is particularly easy to overlook.

FGTS Digital guidance explains that where an employee leaves between the 1st and 9th of the month in a termination that permits FGTS withdrawal, unpaid FGTS for the preceding month must follow the earlier termination deadline.

Consequently, a December 3 termination can bring forward not only the 13th-salary settlement contribution but also unpaid November FGTS.

Why the ten-day deadline is not always the payment date

The ten-day period is counted in calendar days, excluding the date employment ends.

For FGTS Digital, when the calculated deadline falls on a weekend or applicable national or banking holiday, payment is brought forward to the preceding business day.

This adjustment is not eliminated because the payment system uses PIX.

FGTS Digital applies statutory deadline rules even though PIX is available outside ordinary banking hours.

For employers using Brazilian payroll providers or EOR services, the practical question is therefore:

What is the adjusted FGTS Digital due date, and when must the provider receive funding to meet it?

The provider’s internal funding cutoff may be earlier than the legal payment deadline.

2. Five December 2026 Terminations: The Deadline and Entitlement Model

Consider a Brazilian employer terminating five employees on different dates in December 2026.

All five are covered by the CLT and are dismissed without just cause after completing their applicable worked-notice periods.

To isolate the calendar effect, assume:

• Every employee was hired on January 1, 2026.
• Each receives a fixed monthly salary of R$6,000.
• Each received a R$3,000 first installment of the 13th salary on November 30.
• The FGTS rate is 8%.
• All FGTS liabilities through October were paid correctly.
• November salary and 13th-advance FGTS remain unpaid immediately before December.
• No employee has taken vacation.
• No bonuses, commissions, overtime, absences, additional indemnified notice, or collective-agreement adjustments apply.
• The remaining 13th-salary installments for employees still in the ordinary payment cycle are funded on December 18.
• Monetary updating of the historical FGTS indemnity base is excluded from the numerical illustration.

These assumptions make the example reproducible. Actual termination calculations must incorporate each employee’s full payroll and employment history.

The five actual FGTS payment deadlines

Employee	Contract ends	D+10 calendar date	Adjusted FGTS deadline	Reason
A	Dec 3, 2026	Dec 13	Dec 11	Dec 13 is Sunday
B	Dec 7, 2026	Dec 17	Dec 17	Normal business day
C	Dec 15, 2026	Dec 25	Dec 24	Christmas holiday
D	Dec 21, 2026	Dec 31	Dec 30	Last banking day of year has no public banking operations
E	Dec 29, 2026	Jan 8, 2027	Jan 8, 2027	Normal business day

These are calculated FGTS deadlines, not suggested payroll-provider invoice dates. Employers should confirm the dates displayed against the final FGTS Digital payment guide and establish separate employee-payment arrangements.

Employee C creates a particularly sensitive year-end deadline. Although December 24 is the adjusted date, Christmas Eve banking hours can be limited. An internal funding target of December 23 provides an additional operating margin.

Employee D presents another issue: a nominal December 31 deadline creates a December 30 FGTS cash requirement.

A business relying only on D+10 without checking the banking calendar could release funds too late.

How much 13th salary has each employee earned?

Brazilian 13th salary generally accrues at 1/12 of the relevant remuneration for each qualifying month. A month with at least 15 days worked normally counts as a complete month.

For employees hired on January 1, this creates a distinction between termination before and after December 15.

The calculation is:

Gross 13th salary = Monthly remuneration × Qualifying months ÷ 12

For an employee with a R$6,000 monthly salary:

• Eleven qualifying months: R$6,000 × 11/12 = R$5,500.
• Twelve qualifying months: R$6,000 × 12/12 = R$6,000.

Because each employee already received R$3,000 as the first installment, the remaining cash entitlement differs.

Employee	Termination date	13th-salary entitlement	Already paid in November	Remaining before December payments
A	Dec 3	R$5,500	R$3,000	R$2,500
B	Dec 7	R$5,500	R$3,000	R$2,500
C	Dec 15	R$6,000	R$3,000	R$3,000
D	Dec 21	R$6,000	R$3,000	R$3,000
E	Dec 29	R$6,000	R$3,000	R$3,000
Total		R$29,000	R$15,000	R$14,000

There is an important cash-flow distinction.

Employees A and B receive the outstanding 13th salary through their early termination settlements.

Employee C’s R$3,000 balance is funded by December 18, within the employer’s planned 13th-salary payment cycle, before the remaining termination settlement.

Employees D and E also receive their remaining R$3,000 each on December 18, before their employment ends.

Therefore, the remaining R$14,000 is not necessarily a single termination-day cash requirement.

The timing of a salary payment and the timing of its FGTS contribution are separate questions.

In particular, paying the second 13th-salary installment on December 18 does not automatically mean its associated FGTS can remain payable on January 20 after the employee is terminated.

3. What Must the Employer Actually Fund? A Five-Employee FGTS and Severance Ledger

The useful comparison is between cash paid directly to employees and amounts that must be deposited through FGTS Digital.

Those are different cash flows.

First, calculate the remaining FGTS on the 13th salary

Under the example, FGTS on each R$3,000 November advance equals:

R$3,000 × 8% = R$240

The earlier advance contribution is a November payroll liability. It must not be collected twice.

The remaining FGTS contribution associated with the 13th salary is:

Remaining 13th FGTS = (Total 13th-salary entitlement − Advance already subjected to FGTS) × 8%

For employees A and B:

(R$5,500 − R$3,000) × 8% = R$200

For employees C, D, and E:

(R$6,000 − R$3,000) × 8% = R$240

Total remaining 13th-salary FGTS across the five employees:

R$200 + R$200 + R$240 + R$240 + R$240 = R$1,120

That R$1,120 is an additional contribution liability, not an additional 13th-salary wage payment.

The separate R$1,200 of FGTS associated with the five November advances must also be tracked, but only until those contributions are actually collected.

Next, calculate December remuneration FGTS

For a simplified fixed-salary example using a 30-day payroll divisor:

December salary balance = R$6,000 × Calendar days through termination ÷ 30

December wage FGTS = December salary balance × 8%

Employee A, terminated December 3:

• December remuneration: R$600.
• FGTS: R$48.

Employee E, terminated December 29:

• December remuneration: R$5,800.
• FGTS: R$464.

This changes the termination-date deposit independently of the 13th-salary component.

Then, calculate the 40% FGTS termination indemnity

In a dismissal without just cause, the employer generally owes a 40% FGTS termination indemnity calculated on the applicable historical contribution base, including the legally required adjustments.

It is not simply 40% of December’s FGTS contribution.

For this simplified example, the nominal contribution base per employee is constructed as follows:

January–November salary FGTS: 11 × R$480 = R$5,280.

November 13th advance FGTS: R$240.

December salary FGTS: Depends on termination date.

Remaining 13th-salary FGTS: R$200 or R$240.

Employee A’s illustrative base is:

R$5,280 + R$240 + R$48 + R$200 = R$5,768.

Illustrative 40% indemnity:

R$5,768 × 40% = R$2,307.20

Actual FGTS Digital indemnity figures may differ because historical contributions, monetary adjustments, interest, corrections, and other eligible remuneration must be considered. The system’s reconstructed termination base is authoritative for payment reconciliation.

Consolidated FGTS liability matrix

All amounts below are illustrative Brazilian reais.

Employee	Unpaid November FGTS accelerated into termination	December salary FGTS	Remaining 13th FGTS	Illustrative 40% indemnity	FGTS due in termination cycle
A	R$720	R$48	R$200	R$2,307.20	R$3,275.20
B	R$720	R$112	R$200	R$2,332.80	R$3,364.80
C	R$0	R$240	R$240	R$2,400.00	R$2,880.00
D	R$0	R$336	R$240	R$2,438.40	R$3,014.40
E	R$0	R$464	R$240	R$2,489.60	R$3,193.60
Total	R$1,440	R$1,200	R$1,120	R$11,968.00	R$15,728.00

The R$720 accelerated for each of employees A and B consists of:

• R$480 FGTS on November salary.
• R$240 FGTS on the November 13th-salary advance.

For employees C, D, and E, the same R$720 each is handled through the ordinary November FGTS payment on December 18. These amounts are excluded from their termination-cycle guide totals because the model assumes they are paid separately.

This prevents the same November contribution from appearing in two funding requirements.

The 40% indemnities above are nominal planning illustrations rather than exact statutory guide amounts.

Now add employee settlement payments

The employer must also fund employee-facing termination payments.

In this controlled model, those include:

• December salary balance.
• Any remaining 13th salary not already paid.
• Accrued vacation entitlement, including the constitutional one-third addition.

For the vacation illustration, employees A and B have 11/12 accrued vacation entitlement, while C, D, and E have 12/12.

The resulting vacation cash amounts are R$7,333.33 and R$8,000 respectively.

Employee	December salary balance	13th cash included in exit obligations	Vacation plus one-third	Gross employee exit obligations	Termination-cycle FGTS	Combined modeled exit obligations
A	R$600	R$2,500	R$7,333.33	R$10,433.33	R$3,275.20	R$13,708.53
B	R$1,400	R$2,500	R$7,333.33	R$11,233.33	R$3,364.80	R$14,598.13
C	R$3,000	R$3,000	R$8,000	R$14,000	R$2,880	R$16,880.00
D	R$4,200	R$0	R$8,000	R$12,200	R$3,014.40	R$15,214.40
E	R$5,800	R$0	R$8,000	R$13,800	R$3,193.60	R$16,993.60
Total	R$15,000	R$8,000	R$38,666.66	R$61,666.66	R$15,728.00	R$77,394.66

Employee C’s R$3,000 is included in the exit-obligation total but is paid separately on December 18 under the model’s funding schedule.

The R$3,000 December 13th-salary installments paid to each of employees D and E before their termination are excluded from their exit-obligation rows. They remain real December payroll cash outflows.

Figures are rounded per employee to two decimal places.

The employee-facing figures are gross estimates before applicable withholding and deductions. The modeled company cash flows also exclude employer social contributions outside FGTS, severance items excluded by the assumptions, and any provider fees.

The actual cash calendar

A treasury forecast needs to show when funds leave the company, not merely the aggregate liability.

Funding date	Cash requirement	Amount
Dec 11	Employee A exit obligations and FGTS	R$13,708.53
Dec 17	Employee B exit obligations and FGTS	R$14,598.13
Dec 18	November FGTS for C, D and E; remaining 13th payments for C, D and E	R$11,160.00
Dec 24	Employee C remaining settlement and FGTS	R$13,880.00
Dec 30	Employee D exit obligations and FGTS	R$15,214.40
Jan 8, 2027	Employee E exit obligations and FGTS	R$16,993.60
Total		R$85,554.66

The December 18 amount breaks down into R$2,160 of November FGTS and R$9,000 of 13th-salary payments.

Employee C’s December 24 amount excludes the R$3,000 already paid on December 18.

The result is significant.

Five R$6,000-per-month employees generate approximately R$85,555 of modeled cash requirements from December 11 through January 8, even though much of the ordinary annual 13th-salary FGTS would otherwise fall due on January 20.

The number is not a universal Brazil severance benchmark. It is the output of a defined set of salaries, employee histories, termination dates, and payment assumptions.

The most important finding is that the same employer can face multiple accelerated December funding events instead of one January payroll payment.

That creates a working-capital problem even when the employer’s underlying compensation budget is accurate.

4. How to Reconcile the 13th Salary in eSocial Without Creating Duplicate FGTS

Paying on the right date is only half the problem.

The other half is ensuring the amounts transmitted through eSocial are classified correctly.

Nota Orientativa FGTS Digital nº 11/2025 specifically addresses this issue.

In its December-termination scenario, the Ministry explains that employers may need coordinated annual-payroll and termination-event entries so the corresponding FGTS is recognized as termination-related rather than duplicated under the ordinary annual payroll.

The annual payroll and termination event serve different purposes

The relevant reporting architecture involves:

S-1200: Annual 13th-salary payroll

The annual payroll can contain remuneration entries and deductions for advances already made.

The MTE instructs employers, in the specified December-termination scenario, to use an appropriate Type 4 informational deductible entry with FGTS incidence code 12 to neutralize the FGTS debit that would otherwise arise in the annual payroll.

This is a contribution-base adjustment, not a reversal of salary actually paid to the employee.

S-2299: Employment termination

The termination event consolidates the relevant termination amounts.

The MTE describes the use of appropriate remuneration entries, deductions for 13th-salary installments already paid, and a Type 3 informational entry with FGTS incidence code 12 to generate the corresponding termination FGTS.

S-2399 applies in relevant termination situations involving workers without an employment relationship under the applicable eSocial rules.

These are the procedural principles in the Ministry’s guidance, not instructions to insert arbitrary rubricas or values.

The exact amounts and entries must correspond to the actual payroll history and applicable eSocial layout.

A concrete reconciliation example

Take Employee D, whose contract ends December 21.

The employer’s records show:

Item	Amount
Full 2026 13th-salary entitlement	R$6,000
First installment paid November 30	R$3,000
Second installment paid December 18	R$3,000
FGTS on first installment, paid in November cycle	R$240
Remaining FGTS attributable to 13th salary	R$240

By December 21, the employee has already received the full R$6,000 salary entitlement.

But the R$240 contribution on the remaining 13th-salary base is still a separate liability.

The employer should reconcile the annual-payroll and termination entries so that:

1. The employee’s R$6,000 13th salary is accurately represented.
2. The R$3,000 installments already paid are not paid again.
3. The R$240 November-advance FGTS is not duplicated.
4. The R$240 remaining 13th FGTS appears with the correct termination treatment and December 30 deadline.
5. No duplicate R$240 FGTS debit remains payable under the ordinary January annual-payroll cycle.

The termination deadline for Employee D is December 30 because December 31 is the nominal ten-day date and the end-of-year banking adjustment applies.

What an employer should compare before paying

A useful reconciliation report should contain these fields:

Reconciliation field	What to verify
Worker identification	Correct employee and employment record
Termination date	Actual contractual end date
Termination reason	Correct FGTS withdrawal and indemnity treatment
Annual 13th entitlement	Full calculated amount
First installment	Amount and payment date
Second installment	Amount and payment date
Previously collected 13th FGTS	Historical advance contributions
Remaining 13th FGTS	Correct outstanding contribution base
S-1200 annual entries	No inappropriate duplicate annual contribution
S-2299 or applicable termination event	Correct remuneration and informative entries
S-5003 totalizer	Correct FGTS debt category and amount
FGTS Digital guide	Correct employee, amount, and adjusted due date
Payment confirmation	Actual collection date and receipt

A payroll system reporting zero annual-payroll FGTS for a corrected December termination is not necessarily indicating that the employer owes zero FGTS.

The contribution may have been properly reclassified into the termination cycle.

Conversely, seeing the same contribution in the annual and termination cycles should prompt reconciliation. It should not automatically lead to payment of both guides.

Employers should verify the underlying eSocial totalizers and paid-debt records before concluding that a duplicate exists.

5. The December Termination Controls Employers and EOR Buyers Need

For companies employing workers directly in Brazil, this is a payroll compliance problem.

For companies using an Employer of Record, it is also an invoice, funding, and accountability problem.

A provider may calculate the correct legal amount but request the cash earlier than the client’s ordinary monthly payroll cycle.

That request may be justified by the deadline change. It still needs to be itemized.

A practical pre-termination checklist

Before confirming termination

• Verify the termination reason and whether the FGTS termination-payment rules apply.
• Confirm the actual contract termination date, including any legally relevant notice-period projection.
• Calculate the adjusted FGTS due date using national and banking holidays.
• Identify unpaid November FGTS and prior 13th-salary advance contributions.
• Recalculate the employee’s 13th-salary entitlement using qualifying months and applicable remuneration.
• Reconcile accrued vacation, salary balances, and other termination entitlements.

Before releasing payroll funding

• Separate employee settlement cash from FGTS deposits.
• Verify the actual 40% indemnity base using the employee’s complete FGTS history.
• Check the annual S-1200 and termination S-2299/S-2399 reporting treatment.
• Review S-5003 and the FGTS Digital guide for duplicate or misclassified debits.
• Confirm provider funding cutoffs rather than assuming they match statutory payment deadlines.
• Ensure sufficient liquidity is available ahead of December holidays.

After payment

• Obtain employee settlement confirmations.
• Retain the FGTS Digital payment guide and payment receipt.
• Reconcile annual versus termination-related FGTS entries.
• Check whether any originally forecast January FGTS amount remains payable.
• Resolve unexplained differences before approving the final payroll-provider invoice.

How this changes an EOR invoice review

Suppose an EOR invoice requests additional termination funding in December for an employee whose 13th salary was already paid.

The employer should not assume the request is a duplicate.

Instead, ask the provider to identify whether the requested amount represents:

1. An unpaid employee salary entitlement.
2. FGTS on the 13th-salary installment that was already paid.
3. FGTS on December remuneration.
4. A previously unpaid November FGTS contribution whose deadline has moved.
5. The applicable FGTS termination indemnity.
6. A provider reserve, estimated adjustment, or administrative charge that is contractual rather than a statutory FGTS contribution.

That distinction matters commercially.

A statutory contribution and a provider-held reserve may appear on the same invoice, but they are not the same liability.

The employer should be able to match every statutory amount to an employee, contribution base, reporting period, legal deadline, and payment confirmation.

Four cases where the five-employee model should not be reused unchanged

Voluntary resignation

An employee resignation does not automatically create the same FGTS termination debt classification or 40% indemnity as a dismissal without just cause. FGTS Digital’s official FAQs distinguish termination reasons that give workers withdrawal rights from those that generate monthly-type contributions.

Indemnified notice instead of worked notice

Indemnified notice can affect the relevant remuneration, 13th-salary entitlement, vacation accrual, FGTS obligations, and termination calculations. The five-employee model deliberately excludes it.

Salary changes or variable compensation

A December raise, commission adjustment, or other remuneration change can alter the 13th-salary calculation. The remaining FGTS cannot be calculated reliably without recalculating the underlying entitlement.

Prior FGTS irregularities

Missing deposits, corrected payroll periods, historical remuneration records, or an incomplete termination indemnity base can affect the final amount. The nominal 40% examples in this article are not substitutes for the actual reconstructed FGTS Digital base.

6. Frequently Asked Questions About December Terminations and FGTS Digital

What is the FGTS Digital 13º rescisão dezembro prazo?

For a qualifying December employment termination, Brazil’s MTE directs that FGTS on the relevant 13th salary follow the termination deadline of up to ten calendar days after the contract ends, rather than simply the ordinary January annual-payroll date. Where the FGTS due date falls on a weekend or applicable holiday, it is brought forward to the preceding banking business day.

Does FGTS on the 13th salary always have to be paid by January 20?

No. January 20 is generally the ordinary FGTS payment date associated with the preceding December annual-payroll cycle. December terminations subject to termination-type FGTS treatment require the employer to apply the termination rules.

What happens when a worker leaves Brazil employment on December 15, 2026?

The nominal ten-day deadline is December 25, 2026. Because December 25 is a national holiday, the FGTS Digital contribution deadline moves to December 24. Employers should prepare funding earlier where banking or payroll processing hours are restricted.

What happens when a worker leaves on December 21, 2026?

The nominal deadline is December 31. Because of the year-end banking adjustment, employers should plan the relevant FGTS payment for December 30, 2026.

Is the first 13th-salary installment subject to FGTS twice after termination?

No. FGTS on a previously paid first installment must be tracked as an existing contribution obligation, not recreated as a second contribution on the same amount. The annual and termination declarations must reconcile with what was already paid and collected.

Can unpaid November FGTS become due earlier because of a December termination?

Yes. For qualifying terminations from December 1 through 9 that give the worker FGTS withdrawal rights, FGTS Digital generally accelerates the preceding month’s unpaid FGTS to the termination deadline.

This is a separate acceleration from the December 13th-salary issue.

Does the 40% FGTS termination indemnity apply only to December deposits?

No. In a dismissal without just cause, the indemnity is calculated using the applicable historical FGTS contribution base for the employment relationship, subject to the relevant legal adjustments. It is not limited to the employee’s final month’s deposits.

Can the employer wait until January to fund a December EOR termination?

The answer depends on the actual termination date and adjusted deadlines. In the five-employee example, the December 29 termination has a January 8, 2027 FGTS deadline. The earlier December terminations create December funding obligations.

An EOR’s contractual advance-funding deadline can also precede the legal deadline.

What happens if the employer pays FGTS on the wrong date?

Late payment can result in statutory charges and other compliance consequences. The employer should correct the reporting or collection issue through the applicable eSocial and FGTS Digital procedures, rather than relying on a subsequent ordinary payroll payment to resolve it automatically.

The bottom line

December terminations create a particular kind of Brazilian employer-cost exposure: a liability that may already be included in the annual payroll budget but becomes payable on a different date.

The five-employee model demonstrates three separate effects.

First, the 13th-salary FGTS contribution moves into the termination cycle.

Second, certain early-December terminations accelerate unpaid contributions from November.

Third, the employer must reconcile annual payroll and termination declarations without creating a second FGTS charge on the same underlying remuneration.

The employer’s financial question is therefore not simply how much severance costs.

It is:

How much must be funded, which obligations are already paid, and what is the earliest legal deadline for the remaining amount?

That is the calculation finance and payroll teams should complete before approving a December termination in Brazil.

For businesses comparing direct employment and EOR arrangements, Ivvora’s employer-cost approach puts this timing distinction alongside the total employment liability. A reliable cost model should distinguish ongoing compensation, statutory contributions, termination obligations, and the dates on which cash is actually required.

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Official sources and methodology

The rules discussed in this article are based on the following Brazilian government and banking-sector publications:

1. Ministério do Trabalho e Emprego — Nota Orientativa FGTS Digital nº 11/2025. Primary source for December termination treatment, annual-payroll adjustments, and S-2299/S-2399 reporting.
2. MTE — Guidance on FGTS for the 13th salary. Official explanation of the December termination deadline change, published December 12, 2025.
3. MTE — FGTS Digital Manual and Technical Documentation. Includes the FGTS Digital Manual, version 1.70, dated June 12, 2026.
4. MTE — FGTS Digital Frequently Asked Questions. Guidance on contribution classifications, early-month terminations, holidays, and payment guides.
5. FEBRABAN — 2026 Banking Holiday Calendar. Used for national and year-end banking calendar adjustments.
6. MTE — Worker Rights FAQ. Official information on proportional 13th salary, vacation entitlements, and termination payments.
7. Lei nº 8.036/1990. Statutory FGTS framework, including termination-related obligations.

Methodology: All five employees and their payroll histories are hypothetical. Amounts are calculated with stated assumptions and rounded to two decimal places per employee. The illustrative 40% indemnity figures exclude historical monetary updating and should not be used as actual collection amounts. The analysis reflects official guidance available as of October 14, 2026. Employers should validate individual calculations, applicable collective agreements, payment cutoffs, and the actual FGTS Digital guides before making payments.