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 The fund is a worker-protection mechanism — the balance can be withdrawn in defined circumstances: most notably dismissal without just cause (when the employer also pays a penalty — historically 40% of the accumulated FGTS balance —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.
FGTS mechanics — deposits, interest, withdrawal triggers
EMPLOYER OBLIGATION. Deposit 8% of gross monthly remuneration to worker's individual FGTS account at Caixa, by 7th of following month. Penalty for late: 0.5% + interest.
BASE SALARY for FGTS = monthly gross + 13th salary + overtime + commissions + bonuses + vacation pay. Substantially comprehensive.
INTEREST. Account earns TR (Taxa Referencial) + 3% nominal annually. TR has been ~0% recent years. Substantial real value erosion vs inflation (IPCA 4-10%).
Profits distribution. Since 2017, FGTS surplus distributed to account holders proportionally. ~3-5% additional yield recent years.
WITHDRAWAL TRIGGERS (Saque-Rescisão modality, default).
(1) DISMISSAL WITHOUT CAUSE. Full balance + 40% employer penalty + 10% social contribution.
(2) MUTUAL AGREEMENT (acordo Lei 13.467/2017). 80% of balance + 20% penalty.
(3) MORE THAN 3 YEARS no employer with FGTS deposits ("conta inativa").
(4) RETIREMENT.
(5) AGE 70+.
(6) SERIOUS ILLNESS (HIV, cancer, terminal).
(7) HOME PURCHASE (specific SFH rules).
(8) NATURAL DISASTER recovery (specific regions/decree).
Substantial restriction. Otherwise locked.
SAQUE-ANIVERSÁRIO MODALITY (elective, since 2019). Annual partial withdrawal during birthday month. FORFEITS dismissal withdrawal substantial.
Strategic decisions — Saque-Aniversário, antecipação, FGTS vs alternatives
SAQUE-RESCISÃO (default).
Pros. Full balance + 40% penalty on dismissal. Substantial safety net.
Cons. Locked otherwise.
SAQUE-ANIVERSÁRIO (elective).
Pros. Annual partial withdrawal birthday month. Liquidity.
Cons. Forfeits dismissal withdrawal — only get the 40% penalty on dismissal, not the balance. Substantial trade-off.
Withdrawable % depends on balance: <$5K BRL → 50%; $5-10K → 40%; $10-15K → 30%; $15-20K → 25%; $20-25K → 20%; $25-30K → 15%; $30-35K → 10%; $35-40K → 7%; $40-45K → 5%; $45K+ → 5%; plus fixed parcel.
ANTECIPAÇÃO. Banks (Caixa, FGTS lenders) offer credit anticipating multiple years of Saque-Aniversário. Interest substantial. Be wary.
STRATEGIC RULE OF THUMB.
If high job security + low FGTS balance: Saque-Rescisão (keep dismissal protection).
If high job security + high FGTS balance + better alternative investments: Saque-Aniversário + redirect.
If unstable employment: ALWAYS Saque-Rescisão.
ALTERNATIVES. FGTS earns ~3% + TR + profit share = 5-8% recent years. Substantial below CDI / Tesouro Selic (~13% 2024). If you can withdraw, alternative investments substantial.
Substantial financial planning question. Many Brazilians substantial FGTS balances trapped in low-return account.
Brazil FGTS rules and withdrawal triggers (2024)
Reference FGTS deposit rates and withdrawal rules.
| Item | Detail |
|---|---|
| Standard worker deposit rate | 8% of gross |
| Domestic worker (CLT) | 8% of gross |
| Apprentice (Lei 10.097) | 2% of gross |
| Account interest | TR + 3% nominal + profit share |
| Dismissal without cause penalty (employer) | 40% of balance + 10% social |
| Mutual agreement penalty (Lei 13.467) | 20% of balance |
| Saque-Aniversário max % (low balance) | 50% |
| Saque-Aniversário max % (high balance) | 5% + fixed parcel |
| Birthday-month withdrawal window | 3 months from birthday |
| Inactive account threshold | 3 years no deposits |
Saque-Aniversário forfeits dismissal balance withdrawal — only 40% penalty received. Substantial trade-off. FGTS interest historically underperforms CDI/Selic — substantial below-market trapped capital. Lei nº 8.036/1990 governs.
Modalidades de rescisão: o que o trabalhador recebe do FGTS
A forma como o vínculo é encerrado determina o que o trabalhador pode sacar do FGTS e quanto a empresa paga de multa. Resumo das quatro modalidades mais comuns:
| Aspect | Demissão sem justa causa | Demissão por justa causa | Rescisão por comum acordo | Pedido de demissão |
|---|---|---|---|---|
| Saque do saldo FGTS | 100% do saldo | Nenhum saque imediato | 80% do saldo | Nenhum saque imediato |
| Multa do empregador | 40% do saldo total | Nenhuma multa | 20% do saldo total | Nenhuma multa |
| Aviso prévio | Sim (proporcional, mín. 30 dias) | Nenhum | Sim (metade do valor) | Trabalhado pelo empregado |
| Direito ao seguro-desemprego | Sim, se elegível | Não | Não | Não |
| Recebimento de verbas rescisórias | Integrais | Apenas saldo + férias vencidas | Integrais (mas reduzidas) | Saldo + férias + 13º proporcional |
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.
When is this calculator unreliable?
Less reliable when salary variable (commissions, overtime included in FGTS base), when Saque-Aniversário modality elected (forfeits dismissal-withdrawal — only 40% penalty received), when employer in arrears (Caixa delivers balance but penalty disputable), or when calculating return — FGTS interest TR + 3% + profit share historically underperforms CDI/Tesouro Selic substantially. Verify employer deposits via Caixa app monthly.
References & Authoritative Sources
- Caixa Econômica Federal — FGTS — Fundo de Garantia do Tempo de Serviço · consulted June 1, 2026 · Federal FGTS administrator
- Ministério do Trabalho e Emprego — FGTS Regulamentação · consulted June 1, 2026 · Federal labor ministry
- Lei nº 8.036/1990 — Lei do FGTS · consulted June 1, 2026 · Federal statute
Related Calculators
Methodology & Review
FGTS (Fundo de Garantia do Tempo de Serviço) = 8% of monthly gross salary deposited monthly by employer into worker's restricted account. Calculator returns monthly + accumulated balance. Domestic workers 8%. Apprentices 2%. Released on dismissal without cause (with 40% penalty paid by employer), retirement, home purchase, serious illness, age 70+, or annual birthday-month partial withdrawal (Saque-Aniversário). RELIABILITY: Reliable for documented salary + tenure. Less reliable when (a) salary variable (commissions, overtime — base differs); (b) Saque-Aniversário modality elected (forfeits dismissal withdrawal right); (c) employer in arrears; (d) Caixa interest crediting (3% nominal + TR) versus official inflation differs substantially; (e) 13th salary FGTS deposit timing.
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