Brazil FGTS Calculator: Monthly 8% Employer Deposit
Work out the monthly FGTS deposit — the 8% of salary that Brazilian employers must deposit for each employee into the Fundo de Garantia do Tempo de Serviço — a worker protection fund.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | FGTS deposit | Salary reference (net of deposit) |
|---|---|---|
| 8% of R$3,000 (R$240) | 240 | 2,760 |
| 8% of R$1,500 | 120 | 1,380 |
| 8% of R$8,000 | 640 | 7,360 |
| 2% of R$1,400 (apprentice) | 28 | 1,372 |
How This Calculator Works
Enter the FGTS rate (standard 8%) and the employee's gross monthly salary. The calculator returns the monthly FGTS deposit. Crucially, FGTS is paid by the employer on top of the salary — it is not deducted from the worker's pay — and goes into an FGTS account in the employee's name held at Caixa Econômica Federal.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At 8% on a R$3,000 monthly salary, the employer deposits R$240 to the employee's FGTS account each month. FGTS (Fundo de Garantia do Tempo de Serviço) is a mandatory Brazilian fund: every month the employer deposits 8% of the worker's gross salary (2% for young apprentices) into a dedicated account. The money belongs to the employee and earns annual interest plus monetary correction, building a balance the worker can access in specific situations.
Key Insight
FGTS is a defining feature of Brazilian formal employment, and understanding it matters for both workers and employers. The mechanics: the employer deposits 8% of the employee's gross salary monthly (a separate cost on top of wages, not a payroll deduction), into an individual FGTS account at Caixa Econômica Federal, where it earns interest (historically a modest fixed rate plus monetary correction, with periodic profit distributions). The fund is a worker-protection mechanism — the balance can be withdrawn in defined circumstances: most notably dismissal without just cause (when the employer also pays a penalty — historically 40% of the accumulated FGTS balance — as severance), and also for buying a home, retirement, serious illness, and certain other situations. This makes FGTS function as both a forced savings scheme and an unemployment cushion. A few points: the 8% is calculated on the gross salary including some additional payments (like the 13th salary), the worker can choose between the traditional withdrawal rule and the 'saque-aniversário' (annual birthday withdrawal) option which changes access rules, and the fund's relatively low return has long been debated versus other investments — but its guaranteed employer contribution (free money the worker wouldn't otherwise get) and the dismissal penalty make it valuable. This calculator shows the monthly deposit on a given salary; over a career these deposits plus interest build a meaningful balance. Employers should budget FGTS as part of the true cost of hiring (alongside INSS and other charges), and workers should track their FGTS balance via the Caixa app or website.
Frequently Asked Questions
How is the FGTS deposit calculated?
Multiply the gross monthly salary by the FGTS rate (8%). On a R$3,000 salary, the employer deposits R$240 per month. The standard rate is 8%, reduced to 2% for young apprentices.
Is FGTS deducted from my salary?
No — FGTS is paid by the employer on top of your salary, not deducted from your pay. It's an additional employer cost deposited into an FGTS account in your name at Caixa Econômica Federal, where the money belongs to you and earns interest.
When can I withdraw my FGTS?
In defined situations: most importantly dismissal without just cause (where the employer also pays a penalty — historically 40% of your FGTS balance — as severance), plus buying a home, retirement, serious illness, and certain other cases. You can also choose the 'saque-aniversário' annual withdrawal option, which changes the access rules.
What rate of interest does FGTS earn?
Historically a modest fixed rate plus monetary correction (inflation adjustment), with periodic distributions of the fund's profits. The relatively low return is often debated versus other investments — but since the 8% employer deposit is money you wouldn't otherwise receive, plus the dismissal penalty, FGTS remains valuable as forced savings and a safety net.
What should employers know about FGTS?
It's a real, ongoing cost of formal employment — 8% of each employee's gross salary monthly (including on the 13th salary), on top of wages and alongside INSS and other charges. Budget it as part of the true cost of hiring, and remember the additional dismissal penalty due if you terminate an employee without just cause.
Related Calculators
Methodology & Review
The deposit is the FGTS rate applied to the gross monthly salary; the remainder shown is the salary net of the deposit, for reference. FGTS is paid by the employer on top of salary (it isn't deducted from the worker's pay). It does not model the lower apprentice rate or the annual FGTS account interest.
Written by Ugo Candido · Last updated May 22, 2026.