Brazil
Min. wage
(x13 payments)
R$1,621 /mo
About the minimum wage
Employer tax
~36.8%
Understand employer tax
Annual leave
30 days
Learn about annual leave
Notice period
30 days min
Termination and notice info
Updated
Sep 2026
Default (CLT). Terminable without cause with 30-90 days' notice, the 40% FGTS fine and full severance settlement
Allowed only in specific cases for up to 2 years including one renewal, after which conversion to indefinite.
Overtime limited to 2 hrs/day, paid at minimum +50% (+100% on Sundays and holidays)
Typically 45 days renewable once for another 45 days
Paid in two installments: first by November 30, second by December 20
Job titles must use official CBO codes in eSocial; regulated professions require professional registration
~26.8-28.8% in social charges — INSS employer contribution (20%), work accident insurance RAT/SAT (1-3%), Sistema S levies (~5.8%) — plus 8% FGTS severance fund deposits (~36.8% total employment cost)
Progressive INSS of 7.5-14%, capped at the monthly contribution ceiling of BRL 8,475.55 (2026). Withholding income tax (0-27.5%) varies by salary.
In addition to statutory leave, employees are entitled to the following statutory benefits:
Employers are required to make contributions to social security programs on behalf of their employees. Benefits derived from social security are:
Work accident coverage is funded through the employer's RAT/SAT contribution of 1-3% of payroll paid to the INSS; accident victims enjoy 12 months of job stability after returning to work.
Employers deposit 8% of monthly remuneration into the employee's FGTS severance fund account. On dismissal without cause the employer additionally pays a fine of 40% of the FGTS balance, and the employee may withdraw the fund, alongside paid notice (30-90 days) and proportional entitlements.
The 13th salary (décimo terceiro) is mandatory and equals one month's salary per year worked, paid in two installments — the first by November 30 and the second by December 20.
P.S. our team speaks multiple languages and we'd love to chat in your preferred language if requested.
Your employee's hours, time off, holidays, bonuses, and commissions are automatically calculated into payroll. RemoFirst will invoice you in either US Dollars (USD), Euros (EUR), British Pounds (GBP), Canadian Dollars (CAD), Australian Dollars (AUD), or Singapore Dollars (SGD) around the 15th of each month to make sure your employees are paid on time. To make it even easier, you can summarize your entire global team's salaries to aggregate them into one payment (instead of many individual payments).
Unlike full-time employees, contractors work on projects with multiple companies at a given time and are technically self-employed. Full-time employees are solely focused on their employer and usually receive benefits (such as health insurance, equity or stock options, and time off) as an additional form of compensation. While it can be cheaper to work with international contractors instead of paying benefits to a full-time employee, you run the risk of misclassification. It's recommended to work with an EOR for contractor onboarding and payments, so you can know that your international contractors are paid compliantly and on time.
Whenever the employee or employer has a question about, or anything else related to international employment, they can speak with our customer support team to get answers from our team of experts.
