• 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.

28.00% to 30.50%

• Social Security contributions (INSS): 20% to 22.50%
• Employees Severance Indemnity Fund (FGTS): 8%"

‍

• 17% standard rate

• 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)

• For the initial 15 days of disease, the employer pays 100% of the worker's compensation.
• From the sixteenth day onwards, social security pays for the leave of up to 6,101 BRL.

• Female workers qualify for 120 days of paid maternity leave and an extension by a limit of about a month on clinical grounds (fourteen days earlier and fourteen days after birth).
• Maternity leave is paid at 100% of the standard wages by the business. However, the business can guarantee installment back through derivations on federal retirement aid installments.
• If the employer is enrolled in the government scheme called Empresea Cidada, maternity leave can be extended to a total of 180 days.

• Fathers qualify for 5 days of paid paternity leave.
• Pay is 100% of customary wages and is paid by the employer.
• In the event that the employer is enrolled in Empresa Cidada, paternity leave can be extended to 20 days.

• Employment contracts can be terminated at any time, as long as the proper notice is given.
• Employees who are exempt from this are those that fall under union representatives, members of the Internal Committee for Accidents Prevention (CIPA), pregnant employees, employees with work-related injuries, and employees who fall under certain collective agreements.
• Termination must be communicated in writing.

• 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.

• 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.

• 45 days but can be extended to 90 days.