Rescisório

Rescisório is a term used in Brazilian Portuguese to refer to matters related to the termination of a contract, especially the end of an employment relationship. The word can denote either the monetary amounts due at termination (verbas rescisórias) or the formal document that records and governs the end of the contract (termo de rescisão or termo de rescisão do contrato de trabalho). In common HR usage, items arising from the contract’s end are described as rescisórios.

Verbas rescisórias are the monetary values payable when an employment contract ends. They typically include the saldo de salário (salary for days worked in the final period), férias vencidas or proporcionais (vacation pay owed), 13º salário proporcional, and o aviso prévio (notice period, either indenizado or trabalhado). In cases of dismissal without just cause, a multa de 40% do FGTS (a penalty on the FGTS deposits) is also due. Depending on the regime, there may be other sums such as proportional bonuses or other allowances, subject to applicable laws and the individual contract.

TRCT, the Termo de Rescisão do Contrato de Trabalho, is the standard document that formalizes the termination and itemizes the rescisórias. It is used to formalize the end of the relationship, to calculate and transfer FGTS deposits, and to enable access to unemployment benefits when eligible.

Rescisão indireta refers to a termination initiated by the employee due to the employer’s fault. In such cases, the employee may receive the same category of rescisórias as in a typical termination, with rights defined by labor law. The term rescisório thus encompasses both the financial settlements and the formal documentation surrounding contract discontinuation.