Complete Guide to FGTS 2026: Deposits, Balance, Withdrawals and Your Rights
The FGTS (Service Time Guarantee Fund) is one of the main assets of Brazilian workers with a formal contract. Created in 1966, it represents a percentage of the salary that the employer deposits monthly into an account linked to Caixa Econômica Federal — and which can be withdrawn in specific situations provided for by law.
With a correction of 3% per year + TR (Referential Rate), the FGTS is not exactly the best investment in terms of income, but it is worth it as a job security reserve. This guide explains everything: how deposits are calculated, how to check the balance, when and how to withdraw, and what to do if the company doesn't collect correctly.
Use our FGTS Calculator to simulate the accumulated balance and the amount receivable upon dismissal.
What is the FGTS and Who is Right?
The FGTS is a fund made up of mandatory monthly deposits that the employer makes on behalf of the employee, at Caixa Econômica Federal. It's not a salary deduction — it's an additional employer cost.
Workers Entitled to FGTS
| Category | Do you have the right? |
|---|---|
| CLT employees (private) | ✅ Yes |
| Domestic employees | ✅ Yes (since 2015, EC 72) |
| Rural workers | ✅ Yes |
| Casual workers | ✅ Yes |
| Statutory public servants | ❌ No (own regime) |
| Civil servants CLT | ✅ Yes |
| MEI / Self-Employed | ❌ No (no employment relationship) |
| Interns | ❌ No |
How is the FGTS Monthly Deposit Calculated?
The employer must deposit 8% of the employee's gross monthly salary by the 7th of the following month (or the previous business day if the 7th falls on a weekend or holiday).
FGTS Deposit = Gross Salary × 8%
What goes into the FGTS calculation base:
- Base salary
- Overtime (in the month in which they are paid)
- Night additional
- Commissions
- 13th salary (collected in a separate tab)
- Holidays (in the month of payment)
- DSR reflection of overtime
What is NOT included in the calculation base:
- Health plan (benefit)
- Food vouchers and meal vouchers
- Transport voucher
- Cost and daily allowances
- Constitutional third of vacation (up to certain jurisprudential interpretation)
Monthly Deposit Table by Salary Range
| Gross Salary | FGTS deposit (8%) | Annual Deposit | In 5 years |
|---|---|---|---|
| $ 1.518,00 (salário mínimo) | $ 121.44/month | $ 1.457,28 | $ 7,286.40 |
| $ 2.500,00 | $ 200.00/month | $ 2.400,00 | $ 12,000.00 |
| $ 4.000,00 | $ 320.00/month | $ 3.840,00 | $ 19,200.00 |
| $ 6.000,00 | $ 480.00/month | $ 5.760,00 | $ 28,800.00 |
| $ 10.000,00 | $ 800.00/month | $ 9.600,00 | $ 48,000.00 |
(Values not including the correction of 3% per year + TR)
How to Check the FGTS Balance
FGTS (Caixa Econômica Federal) app
- Download the "FGTS" app from the App Store or Google Play
- Log in with CPF and password (or register)
- View the balance of each FGTS account by employer
- View the deposit statement month by month
- Check for outstanding deposits
Other Channels:
- Caixa website: Caixa.gov.br → Worker → FGTS → Check Balance
- Caixa branches: Presenting CTPS and identity document
- Internet Banking Caixa: If you have a bank account
Practical tip: Check the FGTS statement periodically to confirm that the employer is depositing correctly. Many irregularities go unnoticed for years.
When Can You Withdraw FGTS?
FGTS can be withdrawn in specific situations provided for by law:
Full Withdrawal Situations
| Situation | Note |
|---|---|
| Unfair dismissal | + 40% fine on balance |
| Dismissal by mutual agreement | + 20% fine + limitations |
| Indirect termination (employer's fault) | Same as unfair dismissal |
| Termination of the company | No fine |
| Death of holder | For eligible dependents |
| Worker with serious illness (cancer, HIV...) | Full balance + inactive account |
| Worker over 70 years old | Full balance |
| Account inactive for more than 3 years | Specific account balance |
Partial Withdrawal Situations
| Situation | Allowed Value |
|---|---|
| Buying your own home (SFH/FGTS) | Up to 100% of the balance for down payment or amortization |
| Real estate financing (payment of installments) | Limited to specific rules |
| Suspended employment contract (layoff) | Partial, in accordance with regulations |
| Birthday withdrawal (optional) | % of balance according to table (see below) |
| Public calamity withdrawal (specific decree) | According to decree |
Birthday Loot vs. Withdrawal-Termination: Which One to Choose?
Birthday Withdrawal is a modality created in 2020 that allows you to annually withdraw a percentage of your FGTS balance in your birthday month. In exchange, you give up the full withdrawal in case of unfair dismissal (only keep the 40% fine).
2026 Birthday Withdrawal Table
| FGTS Balance Range | Tax rate | Additional Installment |
|---|---|---|
| Up to $ 500,00 | 50% | — |
| $ 500.01 to $ 1.000,00 | 40% | + $ 50.00 |
| $ 1.000,01 a $ 5,000.00 | 30% | + $ 150,00 |
| $ 5,000.01 to $ 10.000,00 | 20% | + $ 650.00 |
| $ 10.000,01 a $ 15,000.00 | 15% | + $ 1.150,00 |
| $ 15,000.01 to $ 20.000,00 | 10% | + $ 1,900.00 |
| Above $ 20.000,00 | 5% | + $ 2,900.00 |
Example: Balance of $ 12.000,00 no saque-aniversário:
- Alíquota de 15% + parcela adicional de $ 1,150.00
- Withdrawal = $ 12.000 × 15% + $ 1,150 = $ 1.800 + $ 1,150 = $ 2,950.00
Comparison: Birthday Withdrawal vs. Withdrawal-Termination
| Criterion | Birthday Loot | Withdrawal-Termination (traditional) |
|---|---|---|
| Access to balance while working | Annually (% of balance) | Only upon dismissal |
| Access to the balance upon unfair dismissal | Only 40% fine | Full balance + 40% fine |
| Access to balance upon indirect termination | Only 40% fine | Full balance + 40% fine |
| Access to balance upon dismissal for just cause | No | Only the balance (no fine) |
| Suitable for | Those who have a stable job and want annual liquidity | Who is at risk of dismissal |
Recommendation: The birthday withdrawal is only advantageous if you have very high job security and want to use the FGTS as a source of annual supplementary income. For most workers, withdrawal-termination (traditional modality) offers greater financial protection.
FGTS in Unfair Dismissal: The Complete Calculation
Upon dismissal without just cause, the worker has the right to:
- FGTS balance = all accumulated deposits (+ monetary correction)
- FGTS Fine = 40% of the entire balance deposited during the contract (paid by the employer)
- Social Contribution = 10% of the entire balance deposited (paid by the employer to the government)
Example: Worker with 5 years at the company, salary of $ 4.000:
- FGTS acumulado (estimativa): 60 meses × $ 320 = $ 19.200 (mais correção ≈ $ 20,500)
- 40% fine: $ 20.500 × 40% = $ 8,200 (receivable)
- Total FGTS + fine: $ 28,700
What to do if the company does not collect FGTS?
If you suspect that the employer is not depositing FGTS, take these measures:
- Consult the statement via the FGTS app: See if the deposits are shown correctly month by month
- Talk to the employer: It could be a delay or registration error
- Report to Caixa Econômica Federal: Any agency accepts reports of irregularities in the FGTS
- Report to the Ministry of Labor: Via the portal employerbrasil.mte.gov.br
- Sign up to the Labor Court: With the statements as proof, the worker is entitled to unpaid FGTS + interest and employer fines
Deadline to claim uncollected FGTS: During the contract and up to 2 years after the end of the employment relationship (labor prescription), or 30 years in specific processes for FGTS collected but not credited.
FGTS and Real Estate Financing
FGTS can be used for real estate financing under the following conditions:
- The property must be urban residential in the municipality in which the worker lives or works
- The worker must have 3 years or more of work under the FGTS regime (not necessarily consecutive)
- Cannot own another property in the municipality
- The property must have a value compatible with the limits of the SFH (Housing Financial System)
Possible uses:
- Complementary entry into financing
- Amortize installments or the outstanding balance
- Pay off the financing in full
Common Mistakes about FGTS
"FGTS is deducted from my salary": False. The FGTS is an employer cost, paid by the employer in addition to the salary. Your gross salary is not reduced by the FGTS.
"I can withdraw the FGTS whenever I want": False. FGTS can only be withdrawn in situations provided for by law. Outside of permitted situations (except birthday withdrawals), the balance is blocked.
"Birthday loot is always worth it": It depends. When taking part in the birthday withdrawal, you lose the right to the full balance in the event of unfair dismissal — you only receive a 40% fine. For those at risk of dismissal, it can be disadvantageous.
"Resignation request is not entitled to FGTS": Partially incorrect. In the event of a resignation, the worker is not entitled to withdraw the FGTS (the balance is blocked) nor to a 40% fine. But when you retire, reach 70 years of age or have a serious illness, you can withdraw even after resigning.
"FGTS yields equal to savings": FGTS yields 3% per year + TR (practically zero currently). Savings yield 0.5% per month + TR when the Selic is above 8.5%. Mathematically, savings yield more — but the FGTS has a 40% fine on dismissal, which makes up for it a lot.
Frequently Asked Questions (FAQ)
1. Does the FGTS have income? How much does it make? Yes. The FGTS yields 3% per year + TR (Referential Rate). With the TR close to zero since 2017, the effective return is approximately 3% per year. This is below inflation (IPCA) in many years, which means a real loss of purchasing power. However, the 40% fine for unfair dismissal largely compensates for this delay.
2. How long does it take for FGTS to fall after dismissal? After registering the termination on eSocial and approval (when necessary), the worker can request the withdrawal immediately. The deposit of the 40% fine and the release of the balance are generally made within up to 10 business days after processing by Caixa.
3. Can I have more than one FGTS account? Yes. The FGTS has individual linked accounts per employer. If you have worked at multiple companies, you will have one account per company. When requesting a withdrawal, you can receive the balance from all accounts simultaneously.
4. Does the FGTS prescribe? Can I lose the right to the balance? The FGTS balance does not expire while the worker is alive. However, the deadline for collecting FGTS not collected by the employer (via the Labor Court) is 5 years during the contract and 2 years after the end. After these deadlines, the right to late payment may be lost.
5. Is a worker fired for just cause entitled to the FGTS balance? Yes — the FGTS balance remains in the account and can be withdrawn in situations provided for by law (such as retirement, serious illness, age 70). However, the worker fired for just cause does not receive the 40% fine and cannot withdraw the balance immediately (the balance is blocked until a withdrawal situation is configured).
6. How to withdraw FGTS to purchase property? Access a Caixa Econômica Federal branch with: CTPS, RG/CPF, proof of residence, purchase and sale or financing contract, property registration certificate and seller's declaration. The analysis and release process can take 15 to 30 days.
7. Is the FGTS from the 13th salary deposited differently? Yes. The FGTS of the 13th salary is calculated at the rate of 8% on the 13th gross and collected in two separate tabs: until December 7th (relating to the 1st installment) and until February 7th of the following year (relating to the 2nd installment).
8. Can I use FGTS to pay off other types of debt (card, loan)? No. The use of FGTS is restricted by legal rules: real estate financing, unfair dismissal, serious illness, age or death. It is not possible to use the balance to pay off consumer debt, credit cards or personal loans.
Calculate Your FGTS Balance and Fine
Our calculator simulates the accumulated FGTS balance, the 40% fine and the total amount to be received in a possible dismissal.
Access the FGTS Calculator — enter salary, time with the company and situation to see the complete result.
Related calculators:
- Employment Termination Calculator — simulate all severance pay
- Unemployment Insurance Calculator — calculate the installments after dismissal
- Real Estate Financing Calculator — use FGTS for input
- 13th Salary Calculator — includes FGTS from the 13th