Worker credit and termination: how to check the outstanding balance and correctly apply the guarantee percentage

A new ordinance includes four new termination payment categories in the calculation base — and overlooking this change can lead to serious errors in the termination process

The Worker Credit program has introduced a change that directly impacts termination calculations: loans taken out by employees may have part of their termination pay committed as a guarantee — and the percentage varies from contract to contract. To ensure terminations are calculated correctly, the HR and payroll department must check each employee's updated outstanding balance before processing the dismissal.

The query is done directly on the government portal (servicos.trabalho.gov.br) using the employee's tax ID (CPF), and must be performed on the date of dismissal. A screenshot of the screen must be saved and kept on file — it serves as proof of the guarantee percentage applied at the time of the calculation.

In addition, a new ordinance expanded the available remuneration base for termination calculations, adding four new payment categories: indemnified notice period (6003), indemnified vacation pay double + 1/3 (6004), proportional vacation pay + 1/3 (6006), and accrued vacation pay + 1/3 (6007). These amounts now form part of the calculation base alongside other social security-liable payments — and the guarantee percentage applied is always capped at the contract's outstanding balance.

An incorrect calculation means risk of labor liability. Getting it right requires attention, ongoing regulatory updates, and a well-structured payroll process.

DBS Partner monitors all labor legislation updates and ensures that your company's termination calculations are handled with precision and full compliance. Get in touch with our team and avoid unnecessary risks in your HR and payroll operations.