Brazil

Currency
Brazilian real (BRL)
Payroll Frequency
Fortnightly or monthly
Employer Taxes
28.00% to 30.50%

About 

Brazil

Brazil is the largest country in South America and the fifth-largest in the world by both area and population. It shares borders with every South American country except Chile and Ecuador. Home to the Christ the Redeemer statue—one of the Seven Wonders of the Modern World—Brazil is a culturally rich and economically diverse country. As a top emerging market, Brazil offers substantial growth opportunities for global businesses, especially those prepared to navigate its complex labor laws and tax system.

Overview

Population
210+ million
Language
Portuguese
Capital
Brasilia
Currency
Brazilian real (BRL)
Country code
+55
Min wage
R$1,320/month (as of 2025; varies by state and sector)
Working hours
8 AM - 5 PM
Weekdays
Monday to Friday
Work hours per week
44

Payroll

Cycle
  • The finance cycle is either fortnightly or month to month and is paid on the 15th and 30th of every month.
  • A mandatory 13th salary equal to one months’ pay is paid out at the end of the year.
Avg employer tax

28.00% to 30.50% of gross salary

Taxation

Tax breakdown - Employer
INSS (Social Security)
20%–22.5%
FGTS (Severance Fund)
8%
Other taxes
may apply based on company activity or sector
VAT

Standard rate of 17%

Holidays / PTO

Public holidays in 2024
  • 1 Jan: Friday, New Year's Day
  • 15 Feb: Monday, Carnival Monday
  • 16 Feb: Tuesday, Carnival Tuesday
  • 17 Feb: Wednesday, Carnival end (until 2pm)
  • 2 Apr: Friday, Good Friday
  • 21 Apr: Wednesday, Tiradentes Day
  • 1 May: Saturday, Labor Day / May Day
  • 3 Jun: Thursday, Corpus Christi
  • 7 Sep: Tuesday, Independence Day
  • 12 Oct: Tuesday, Our Lady of Aparecida / Children's Day
  • 28 Oct: Thursday, Public Service Holiday
  • 2 Nov: Tuesday, All Souls' Day
  • 15 Nov: Monday, Republic Proclamation Day
  • 24 Dec: Friday, Christmas Eve (from 2pm)
  • 25 Dec: Saturday, Christmas Day
  • 31 Dec: Friday, New Year's Eve (from 2pm)
Sick days
  • The employer pays 100% of wages for the first 15 days
  • From the 16th day onward, the INSS covers medical leave up to the monthly ceiling
Maternity leave
  • 120 days of paid leave
  • Employers pay the leave and deduct it from social security contributions
  • Empresa Cidadã program allows an extension to 180 days
Paternity leave
  • 5 days of paid leave
  • Can be extended to 20 days if the employer is enrolled in Empresa Cidadã

Termination Process

Legal Grounds for Termination

  • Mutual agreement
  • Dismissal with or without cause
  • End of fixed-term contracts
  • Employee resignation

Protected Employees (cannot be dismissed without just cause)

  • Pregnant employees
  • Union leaders
  • Members of the Internal Commission for Accident Prevention (CIPA)

Notice Period

  • Employer-initiated termination:
    • 30 days minimum + 3 days per year of service (max 90 days total)
  • Employee resignation:30 days
  • Mutual agreement:Notice period is cut in half

Severance Pay

  • Varies by type of termination
  • Without cause: Employee is entitled to:
    • Prior notice or pay in lieu
    • 13th salary (pro rata)
    • Vacation + 1/3 bonus
    • FGTS balance + 40% penalty paid by employer
  • Mutual agreement:20% FGTS penalty
  • With cause:Severance rights forfeited

Probation Period

Max 90 days (45 days initially + one 45-day extension)

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Tax Calculation

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BR
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Top Countries
Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Brazil

Brazil is the largest country in South America and the fifth-largest in the world by both area and population. It shares borders with every South American country except Chile and Ecuador. Home to the Christ the Redeemer statue—one of the Seven Wonders of the Modern World—Brazil is a culturally rich and economically diverse country. As a top emerging market, Brazil offers substantial growth opportunities for global businesses, especially those prepared to navigate its complex labor laws and tax system.
Contractor Management
EOR
Payroll
Contractor of Record
Currency
Brazilian real (BRL)
Payroll Frequency
Fortnightly or monthly
Employer Taxes
28.00% to 30.50%

Overview

Population
210+ million
Language
Portuguese
Capital
Brasilia
Currency
Brazilian real (BRL)
Country code
+55
Min wage
R$1,320/month (as of 2025; varies by state and sector)
Working hours
8 AM - 5 PM
Weekdays
Monday to Friday
Work hours per week
44

Payroll

Salaried Employees
Monthly, typically paid on the 5th business day of the following month
Time-Based Employees
Avg employer tax

28.00% to 30.50% of gross salary

Tax Breakdown

INSS (Social Security)
20%–22.5%
FGTS (Severance Fund)
8%
Other taxes
may apply based on company activity or sector

VAT

VAT

Standard rate of 17%

Tax Calculation for Brazil
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BR
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Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Top Countries
Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Brazil typically includes the following steps to ensure a smooth transition for new hires:

Employment Contract

  • Must be in Portuguese and detail salary, working hours, benefits, job duties, leave, and termination terms
  • Should clearly define probation period and notice clauses

Document Collection

  • CPF (Taxpayer Number)
  • RG or National ID
  • CTPS (Work and Social Security Card)
  • Proof of address and education (if applicable)

Labor and Tax Registration

  • Register the employee with:
    • eSocial (digital labor obligations system)
    • INSS (social security)
    • FGTS (severance fund)
    • Caixa Econômica Federal for FGTS account

Benefits Enrollment

  • Register employee for:
    • Mandatory programs: social security, FGTS
    • Optional: healthcare, meal/transport vouchers, dental insurance

Orientation and Training

  • Provide an employee handbook detailing:
    • Company culture and policies
    • Health and safety regulations
    • Ethical code of conduct

Probation Review

Evaluate performance before the end of the probationary period to determine continuation, adjustment, or dismissal

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Brazil
When drafting an employment contract for employees in Brazil, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • The employer pays 100% of wages for the first 15 days
  • From the 16th day onward, the INSS covers medical leave up to the monthly ceiling
Maternity leave
  • 120 days of paid leave
  • Employers pay the leave and deduct it from social security contributions
  • Empresa Cidadã program allows an extension to 180 days
Paternity leave
  • 5 days of paid leave
  • Can be extended to 20 days if the employer is enrolled in Empresa Cidadã
11 Public holidays in Brazil

Note: Brazil recognizes national, state, and municipal holidays. Employees are not entitled to paid time off for all unless specified by local law.

1st
New Year's Day
28th
Carnival (regional holiday)
1st
Carnival (regional holiday)
2nd
Carnival (regional holiday)
3rd
Carnival (regional holiday)
4th
Carnival (regional holiday)
18th
Good Friday
21st
Tiradentes Day
1st
Labor Day
19th
Corpus Christi
7th
Independence Day
12th
Our Lady of Aparecida
2nd
All Souls’ Day
15th
Proclamation of the Republic
25th
Christmas Day
  • 1 Jan: Friday, New Year's Day
  • 15 Feb: Monday, Carnival Monday
  • 16 Feb: Tuesday, Carnival Tuesday
  • 17 Feb: Wednesday, Carnival end (until 2pm)
  • 2 Apr: Friday, Good Friday
  • 21 Apr: Wednesday, Tiradentes Day
  • 1 May: Saturday, Labor Day / May Day
  • 3 Jun: Thursday, Corpus Christi
  • 7 Sep: Tuesday, Independence Day
  • 12 Oct: Tuesday, Our Lady of Aparecida / Children's Day
  • 28 Oct: Thursday, Public Service Holiday
  • 2 Nov: Tuesday, All Souls' Day
  • 15 Nov: Monday, Republic Proclamation Day
  • 24 Dec: Friday, Christmas Eve (from 2pm)
  • 25 Dec: Saturday, Christmas Day
  • 31 Dec: Friday, New Year's Eve (from 2pm)

Termination Process

Legal Grounds for Termination

  • Mutual agreement
  • Dismissal with or without cause
  • End of fixed-term contracts
  • Employee resignation

Protected Employees (cannot be dismissed without just cause)

  • Pregnant employees
  • Union leaders
  • Members of the Internal Commission for Accident Prevention (CIPA)

Notice Period

  • Employer-initiated termination:
    • 30 days minimum + 3 days per year of service (max 90 days total)
  • Employee resignation:30 days
  • Mutual agreement:Notice period is cut in half

Severance Pay

  • Varies by type of termination
  • Without cause: Employee is entitled to:
    • Prior notice or pay in lieu
    • 13th salary (pro rata)
    • Vacation + 1/3 bonus
    • FGTS balance + 40% penalty paid by employer
  • Mutual agreement:20% FGTS penalty
  • With cause:Severance rights forfeited

Probation Period

Max 90 days (45 days initially + one 45-day extension)

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in Brazil with RemotePass

Managing hiring, onboarding, and payroll in Brazil can be complex—but it doesn’t have to be. With RemotePass, you can compliantly hire employees or contractors across Brazil, manage social contributions, issue compliant payslips, and handle terminations in accordance with local law. Focus on growing your team—we’ll handle the compliance and operations.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Brazil.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Brazil

العملة
Brazilian real (BRL)
تردد الرواتب
Fortnightly or monthly
ضرائب أصحاب العمل
28.00% to 30.50%

عن 

Brazil

Brazil is the largest country in South America and the fifth-largest in the world by both area and population. It shares borders with every South American country except Chile and Ecuador. Home to the Christ the Redeemer statue—one of the Seven Wonders of the Modern World—Brazil is a culturally rich and economically diverse country. As a top emerging market, Brazil offers substantial growth opportunities for global businesses, especially those prepared to navigate its complex labor laws and tax system.

ملخص

التركيبة السكانية
210+ million
اللغة
Portuguese
العاصمة
Brasilia
العملة
Brazilian real (BRL)
رمز الاتصال الدولي
+55
الحد الأدنى للأجور
R$1,320/month (as of 2025; varies by state and sector)
ساعات العمل
8 AM - 5 PM
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
44

الرواتب

موعد صرف الرواتب
  • The finance cycle is either fortnightly or month to month and is paid on the 15th and 30th of every month.
  • A mandatory 13th salary equal to one months’ pay is paid out at the end of the year.
متوسط ​​ضريبة صاحب العمل

28.00% to 30.50% of gross salary

تحصيل الضرائب

التوزيع الضريبي - صاحب العمل
INSS (Social Security)
20%–22.5%
FGTS (Severance Fund)
8%
Other taxes
may apply based on company activity or sector
ضريبة القيمة المضافة

Standard rate of 17%

العطل / PTO

العطلات الرسمية في عام 2024
  • 1 Jan: Friday, New Year's Day
  • 15 Feb: Monday, Carnival Monday
  • 16 Feb: Tuesday, Carnival Tuesday
  • 17 Feb: Wednesday, Carnival end (until 2pm)
  • 2 Apr: Friday, Good Friday
  • 21 Apr: Wednesday, Tiradentes Day
  • 1 May: Saturday, Labor Day / May Day
  • 3 Jun: Thursday, Corpus Christi
  • 7 Sep: Tuesday, Independence Day
  • 12 Oct: Tuesday, Our Lady of Aparecida / Children's Day
  • 28 Oct: Thursday, Public Service Holiday
  • 2 Nov: Tuesday, All Souls' Day
  • 15 Nov: Monday, Republic Proclamation Day
  • 24 Dec: Friday, Christmas Eve (from 2pm)
  • 25 Dec: Saturday, Christmas Day
  • 31 Dec: Friday, New Year's Eve (from 2pm)
الإجازات المرضية
  • The employer pays 100% of wages for the first 15 days
  • From the 16th day onward, the INSS covers medical leave up to the monthly ceiling
إجازة الأمومة
  • 120 days of paid leave
  • Employers pay the leave and deduct it from social security contributions
  • Empresa Cidadã program allows an extension to 180 days
إجازة الأبوة
  • 5 days of paid leave
  • Can be extended to 20 days if the employer is enrolled in Empresa Cidadã

إنهاء العقد

عملية الإنهاء

Legal Grounds for Termination

  • Mutual agreement
  • Dismissal with or without cause
  • End of fixed-term contracts
  • Employee resignation

Protected Employees (cannot be dismissed without just cause)

  • Pregnant employees
  • Union leaders
  • Members of the Internal Commission for Accident Prevention (CIPA)

Notice Period

  • Employer-initiated termination:
    • 30 days minimum + 3 days per year of service (max 90 days total)
  • Employee resignation:30 days
  • Mutual agreement:Notice period is cut in half

Severance Pay

  • Varies by type of termination
  • Without cause: Employee is entitled to:
    • Prior notice or pay in lieu
    • 13th salary (pro rata)
    • Vacation + 1/3 bonus
    • FGTS balance + 40% penalty paid by employer
  • Mutual agreement:20% FGTS penalty
  • With cause:Severance rights forfeited

Probation Period

Max 90 days (45 days initially + one 45-day extension)

فترة الإشعار
  • Notice is only required in certain cases.
  • Termination of the employment agreement initiated by the employer:
  • Up to 1 year of employment- 30 days’ notice.
  • Over 1 year of employment- 30 days’ notice + 3 additional days for each year worked (up to a maximum of 60 additional days).
  • Termination initiated by the employee: The employee must give 30 days’ notice. If the termination is initiated during the probation period, the employee may request to be released sooner than the 30 days.
  • Termination under mutual consent cuts the notice period into half.
مكافأة نهاية الخدمة
  • The amount of severance pay varies based on how the employment agreement is terminated.
  • When severance is required, the employee is entitled to one month’s wages for every year employed.
  • Employers contribute 8% to the Severance Fund (FGTS), and when the employee is dismissed by the employer, 40% of the balance is paid as a termination fee.
  • When the termination falls under mutual consent, 20% of the balance is paid out.
فترة الاختبار
  • 45 days but can be extended to 90 days.

ازدهار القوى العاملة عن بعد في _

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تبسيط التوظيف عن بعد في _ باستخدام ريموت باس

حساب الضريبة

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Top Countries
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري
GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي
GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
طلب عرض أسعار مفصل