Many domestic employers are unaware that they may have amounts to receive from the so-called compensatory FGTS, a reserve collected monthly by employers through the eSocial guide. According to the Doméstica Legal Portal, the average value to be refunded is R$ 874 per contract, which may exceed R$ 3,000 in some cases, depending on the duration of the employment relationship and the domestic worker's salary.
The compensatory FGTS works as a reserve intended to guarantee the payment of the 40% rescission penalty on the FGTS to the domestic worker in case of dismissal without just cause. To build this reserve, the employer monthly collects an amount equivalent to 3.2% of the employee's salary. This accumulated value is withdrawn by the worker if she is fired without just cause.
The article indicates that the amount becomes available to the employer in certain situations not specified in the available excerpt, suggesting there are circumstances in which the employer can request the refund of these collected amounts. The text also mentions that the TST defined that FGTS withdrawal claims should be judged by the Labor Courts, and that the government released the use of FGTS as collateral for loans.
