Payroll & FGTS · 2 October 2026
PGFN announced Settlement Notice PGDAU No. 12/2026 for employers with up to R$45 million in consolidated debts enrolled in active debt for FGTS or the social contribution under Complementary Law No. 110/2001. Employers on the Ministry of Labour’s forced-labour registry are excluded.
Key dates and conditions
- Adhesion: 15 October 2026 to 29 January 2027 at 7:00 p.m. Brasília time through Regularize.
- Discounts may reach 100% of interest not allocated to workers, penalties and legal charges, capped at 65% of the total debt.
- Amounts owed directly to workers cannot be discounted.
- Termination-related FGTS is limited to 12 instalments. Other balances may extend to 108 or 133 instalments depending on the applicant.
Before adhering or migrating an existing Caixa agreement, reconcile the active-debt register to payroll and FGTS records, identify worker-linked amounts and compare the settlement’s present value and cash-flow profile.
Legal status: binding administrative settlement notice. Adhesion is voluntary.
Official source: PGFN, 2 October 2026.