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Understand how the FGTS balance is transferred to dependents or legal heirs after the worker's death, and what the rights and procedures involved are.
The Service Time Guarantee Fund (FGTS) is a mandatory employment benefit in Brazil, created to offer financial security to workers in specific situations, such as unfair dismissal, retirement, and home ownership. This fund is made up of monthly deposits made by employers, which correspond to 8% of the worker's salary. But what happens to the FGTS balance if the worker dies? Understanding the rights and necessary procedures is essential for dependents and legal heirs.
How does FGTS work in the event of death?
In the event of the worker's death, the remaining balance in his/her linked FGTS account is not automatically accessible to anyone.
O balance It is considered part of the deceased's estate and must be transferred to his/her dependents or legal heirs.
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This process is regulated by the Consolidation of Labor Laws (CLT) and by the rules of Caixa Econômica Federal, which is responsible for administering the FGTS.
The legislation determines that the FGTS balance is allocated in accordance with the succession rules of the Brazilian Civil Code.
Who is entitled to the FGTS balance?
The legal beneficiaries of the FGTS balance after the death of the worker are defined by current legislation. The surviving spouse or partner has priority in the succession.
If there is no spouse or partner, the deceased's children and descendants are next in line of succession, receiving the balance in equal shares.
If there is no spouse, partner or children, the deceased's parents and ascendants are entitled to the balance, also in equal parts.
In the absence of all these beneficiaries, the balance will be allocated to the other legal heirs, as provided for in the Civil Code.
Documents required for withdrawal
To request withdrawal of the FGTS balance after death, legal beneficiaries must gather and present a series of documents.
The following are required: the death certificate of the deceased worker, an official identification document with a photo of the beneficiary (such as an ID or driver's license), the beneficiary's CPF, and, in the case of a spouse or partner, the marriage certificate or declaration of stable union.
For children and other ascendants, it is necessary to present a birth certificate or documents proving the family relationship.
If there are other heirs, it will be necessary to provide the documentation that proves the right of succession. Caixa Econômica Federal may request other specific documents to confirm the family relationship or the right to succession, depending on the case.
Request and deadlines
The request to withdraw FGTS after death can be made in two ways: in person or online.
In person, beneficiaries must go to a Caixa Econômica Federal branch with all the necessary documentation. Alternatively, Caixa provides an online service to facilitate the process.
Beneficiaries can access the official Caixa Econômica Federal website, fill out the electronic form and attach the required documentation.
After submitting and analyzing the documents, Caixa Econômica Federal has a period of up to 15 business days to release the FGTS balance to legal beneficiaries.
Understanding what happens to the FGTS balance in the event of death is essential to ensure that the rights of dependents and heirs are respected and that the balance transfer process is carried out efficiently.
If you are dealing with this situation, make sure you gather all the necessary documentation and follow the procedures established by Caixa Econômica Federal to ensure that the values of the FGTS are correctly transferred in accordance with the legislation.
Source: Accounting Newspaper
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