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
13th Salary

Mandatory annual bonus equivalent to one month’s salary, paid in two installments (November and December)

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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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
Annual Leave
  • Employees are entitled to 30 days of paid vacation after 12 months of continuous employment
  • Vacation must be used within 12 months of entitlement
  • Vacation bonus of 1/3 of the monthly salary is mandated by law
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

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

نظرة عامة

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

الموظفون برواتب ثابتة
Monthly, typically paid on the 5th business day of the following month
الموظفون بنظام الأجر الزمني
13th Salary

Mandatory annual bonus equivalent to one month’s salary, paid in two installments (November and December)

متوسط ​​ضريبة صاحب العمل

28.00% to 30.50% of gross salary

تحصيل الضرائب

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

ضريبة القيمة المضافة

ضريبة القيمة المضافة

Standard rate of 17%

حساب الضريبة في Brazil
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BR
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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
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Brazil عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

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

العناصر الأساسية في عقد العمل في Brazil
عند إعداد عقد عمل للموظفين في Brazil يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

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
Annual Leave
  • Employees are entitled to 30 days of paid vacation after 12 months of continuous employment
  • Vacation must be used within 12 months of entitlement
  • Vacation bonus of 1/3 of the monthly salary is mandated by law
11 عطلات رسمية في 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)

عملية إنهاء العقود

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 

نمِّ فريقك في Brazil
مع ريموت باس

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.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Brazil.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

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