Domestic employers may have amounts to recover from the so-called compensatory FGTS, a reserve collected monthly by employers through the eSocial guide. According to the Doméstica Legal Portal, the average amount to be refunded is R$ 874 per contract, which may exceed R$ 3 thousand in some cases, depending on the duration of the employment relationship and the worker's salary.
The compensatory FGTS functions as a reserve intended to guarantee payment of the 40% termination penalty on FGTS to the domestic worker in case of dismissal without just cause. To build this reserve, the employer collects monthly an amount equivalent to 3.2% of the worker's salary.
This accumulated amount is withdrawn by the worker if she is fired without just cause. However, the amount becomes available to the employer when the contract is terminated due to a request to leave made by the employee herself, in the case of mutual agreement, when there is dismissal for just cause, or in the event of the employee's death.
