FGTS regulations and debt migration options in Brazil

The FGTS (Fundo de Garantia do Tempo de Serviço) remains a mandatory compulsory savings fund for formal employees in Brazil, including urban, rural, domestic, temporary, and intermittent workers. Employers are responsible for depositing a monthly percentage of the salary into a linked account at Caixa Econômica Federal. While the funds are intended to protect workers during dismissal without just cause, they can also be accessed for retirement, home purchases, or serious illnesses.

Regarding employer obligations, those with active FGTS negotiations at Caixa Econômica Federal may now request to migrate eligible debts to the PGFN (Procuradoria-Geral da Fazenda Nacional) under Edital PGDAU nº 12/2026. This migration is not automatic and must be requested via the Portal Regularize. The process is available to both individuals and legal entities with consolidated liabilities of up to R$ 45 million. Existing installment plans managed by Caixa will remain under their administration until completion, even if a migration is requested.