Employee Credit upon termination: what the employer needs to check when there is an active payroll loan

Having an active Employee Credit contract does not mean that the employer must simply deduct, upon termination, the value of a monthly installment or automatically apply 35% to the amounts owed.

Since the implementation of the program guarantees, on June 26, 2026, the employer needs to consult the contract data on the Emprega Brasil Portal. For dismissal, two specific pieces of information became relevant: the updated outstanding balance and the percentage of severance pay linked as a guarantee. The Employer Guidance Manual itself informs that, when severance pay is not used as a guarantee, the Portal will show a percentage of 0%.

This conference deserves special attention because there was a temporary rule during implementation. For workers dismissed between June 26 and July 22, 2026, the MTE advised the discount of the portion corresponding to the dismissal period, as long as remuneration was available, while the outstanding balance information was incorporated into the platform. The statement itself expressly delimited this period.

When reading the official documentation together, for dismissals after July 22nd, the operational reference becomes the flow of guarantees provided for in the Employer's Manual and current regulations, unless later official guidance changes it. In the search carried out on August 7, 2026, no subsequent official publication replacing this procedure was found.

What to check before finalizing the termination

The procedure requires a sequence of checks. The presence of the consignment on the sheet is just the starting point.

1. Consult the contract again on the Emprega Brasil Portal. When leaving, do not just work with the Loan File used in the monthly routine. Check the updated details of the contract and the available statement to identify the outstanding balance and the percentage of severance pay given as guarantee. Manual v2.1 assigns this data an operational function for calculating and recording termination.
2. Check the percentage reported by the Portal, without assuming 35%. The documentation provides examples with different percentages and determines that the percentage actually linked to the contract be used. If the platform shows 0%, this indicates that the severance pay is not linked as a guarantee in that operation. Therefore, the legal limit of 35% should not be transformed into an automatic discount.
3. Calculate the available termination remuneration according to the Manual. The base does not simply correspond to the net value of the TRCT nor just the salary balance. The Manual considers salary items according to the incidences provided for in eSocial and, for termination, expressly includes installments such as compensated advance notice, double compensated vacations, proportional vacations and expired vacations. It also determines which legal and compulsory deductions reduce this available remuneration.
4. Compare the result of the guarantee with the outstanding balance. The amount that can be deducted is the lower of two numbers: the result of applying the guarantee percentage on the remuneration available for termination and the updated outstanding balance informed by the financial institution. If the percentage applied results in R$2,000 and the outstanding balance is R$1,400, for example, the ceiling will be the outstanding balance of R$1,400. If the opposite occurs, the limit arising from the guarantee prevails. This logic is expressly described in the Manual.
5. Write the discount and check the payment. In eSocial, Workers' Credit uses the nature of item 9253, “eConsigned Loans - Discount”. For a terminated employee, the information can be included in the S-2299. The eSocial documentation also requires, in the payroll deduction group, the identification of the financial institution and the contract number. The codes indicated for the item are FGTS 31, social security contribution 00 and IRRF 9.

Available remuneration is a critical point in the calculation

A common mistake would be to treat “35%” as 35% of the gross termination total. The official procedure doesn't work that way.

First, it is necessary to determine the so-called available remuneration. Manual v2.1 considers, among other technical rules, salary items with monthly social security or 13th salary incidence and adds severance pay determined by regulation. On the other hand, discounts that the Manual classifies as part of the calculation are deducted, such as social security contributions, income tax and certain compulsory discounts.

This also avoids another dangerous simplification: confusing the annual 13th salary sheet rule with the composition of a termination. The Manual treats these moments separately. Upon termination, the classification of the items and their impact on eSocial determines your participation in the available remuneration.

For this reason, the calculation should not be made using a parallel formula created internally by the employer without reconciling it with the items actually recorded. Personnel department, payroll system and eSocial need to work on the same composition.

The transitional rule until July 22nd should not become a permanent procedure

The statement dated July 2, 2026 was published because, shortly after the implementation of the guarantees, only a portion of active contracts already had an updated debt balance on the platform. To avoid an operational void, the MTE determined, specifically for dismissals between June 26th and July 22nd, the application of the part of the dismissal competence when remuneration was available.

The end date makes a difference. Repeating this procedure in a current termination just because it appears in an official statement may lead to a calculation that is incompatible with the subsequent flow of guarantees.

For current terminations, the starting point must be the individual information in the contract: updated outstanding balance + guarantee percentage displayed on the Emprega Brasil Portal + available remuneration determined upon termination. The monthly installment amount, alone, no longer solves the conference.

eSocial and FGTS Digital need to close with the amount effectively discounted

After the discount has been calculated, correct registration in eSocial is necessary for the amount to be processed in the collection systems. Nature 9253 is exclusive to eConsignado do Crédito do Trabalhador, and eSocial requires data that identifies the financial transaction when this item is used.

The collection of program values is processed by FGTS Digital, according to the employer's profile. The official documentation also provides for specific treatment for amounts that were withheld from the worker and not collected on time: since February 2026, the regularization of these overdue installments is carried out by FGTS Digital, with the applicable charges.

There is also a technical precaution that avoids confusion with old mechanisms: eSocial advises that the group {consigFGTS} of S-2299 should not be filled in for loans contracted through Credit do Trabalhador. The possible use of the FGTS as a guarantee for the new program is implemented by the person responsible for the Fund, while the employer remains responsible for the FGTS severance payments that are due to him.

Not every employer follows exactly the same flow

The procedure described above is mainly aimed at companies that use eSocial general events and FGTS Digital. Domestic employers, MEI and special insured individuals have their own routines in the simplified modules, including the use of the DAE in certain situations. Therefore, it is not appropriate to automatically transport each technical step of this flow to these profiles.

Internal control must prevent four dangerous shortcuts

In practice, termination should not be closed just because the payroll system found an active contract. The person responsible for the calculation needs to be able to demonstrate which official information was used, what the outstanding balance was, what guarantee percentage was available and how the available remuneration was arrived at.

It is also not recommended to replace missing data on the Portal with your own estimate of the outstanding balance or percentage. The official documentation treats this information as data necessary for the procedure. If there is unavailability or inconsistency that prevents the conference, the case requires operational validation through official channels before making any assumptions about the contract.

For the company, the control point is simple to state: active consignment is not authorized to deduct any termination value. The discount must correspond to the contract, official data available at the time of termination, warranty limits and correct bookkeeping.

As the topic combines labor obligations, financial contracts and government systems that have undergone recent changes, the internal procedure must be reviewed whenever MTE, eSocial or FGTS Digital update the Ordinance, the Employer's Manual or the operational guidelines.