Brazil, officially the Federative Republic of Brazil, is the largest country in South America (by both population and geographical size). The federation is composed of the union of the 26 states and the Federal District. It is the largest country to have Portuguese as an official language and the only one in the Americas. Brazil is also one of the most multicultural and ethnically diverse nations due to over a century of mass immigration from around the world. It is the most populous Roman Catholic-majority country and the ninth-largest economy in the world. The leading employing sector is services, followed by industry, and agriculture. Brazil has advanced industries in the fields of petroleum processing, automotive, cement, iron and steel production, chemical production, and aerospace.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Brazil.
Fast-track your talent onboarding while ensuring 100% compliance with local regulations.
Calculate net salary post deductions and compare it with the salary in other countries instantly.
Receive process support by an experienced team of experts & pay your talent on time and in their local currency
Easily onboard your remote talent in Brazil through our Employer of Record (EOR) solution. Our subsidiaries and network partners make this process fast and 100% compliant.
Brazil, officially the Federative Republic of Brazil, is the largest country in South America (by both population and geographical size). The federation is composed of the union of the 26 states and the Federal District. It is the largest country to have Portuguese as an official language and the only one in the Americas. Brazil is also one of the most multicultural and ethnically diverse nations due to over a century of mass immigration from around the world. It is the most populous Roman Catholic-majority country and the ninth-largest economy in the world. The leading employing sector is services, followed by industry, and agriculture. Brazil has advanced industries in the fields of petroleum processing, automotive, cement, iron and steel production, chemical production, and aerospace.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Brazil.
The national holidays mentioned below are valid for the year 2025.
| January 1 | Universal Confraternization / New Year’s Day | National holiday |
| February 12-13 | Carnival | Optional - Movable |
| April 18 | Good Friday | Optional - Movable - Friday before Easter |
| April 21 | Tiradentes' Day | National holiday |
| May 1 | Labor Day | National holiday |
| June 19 | Corpus Christi | Optional - Movable |
| September 7 | Independence Day | National holiday |
| October 12 | Our Lady of Aparecida | National holiday |
| November 2 | All Souls' Day | National holiday |
| November 15 | Republic Day | National holiday |
| November 20 | Black Consciousness Day | Rio De Janeiro only |
| December 25 | Christmas Day | National holiday |
The approximate time for sharing the contract with an employee in Brazil is 10 business days assuming no special requests or changes to our standard employment contract. Any such requests or changes would need to undergo internal and external review, directly leading to a time delay.
NOTE: This number is subject to change and is only an estimation of the Contract Sharing Time. The estimated Contract Sharing Time begins from the moment that WorkMotion has received all required information from both the client and the employee.
The monthly employer cost comprises of the following contributions:
|
Encargos Sociais |
Rate |
|
INSS (Social Security Contribution – Employer) |
20% |
|
SAT (Work accident insurance) |
1% |
|
SNA (National Service of Learning) |
2.5% |
|
INCRA/SENAI/SESI/SEBRAE (Third parties engaged in social development activities) |
3.30% |
|
FGTS (Employees’ Severance Indemnity Fund) |
8% |
|
Total |
34.8% |
|
Company Taxes |
Rate |
|
PIS (Program of Social Integration) |
1.65% |
|
COFINS (Contribution for the Financing of Social Security) |
7.60% |
|
IRPJ (Corporate Income Tax) |
1.2% |
|
CSLL (Social Contribution From Legal Entities) |
1.08% |
|
ISS (Municipal Service Tax) |
5% |
|
Total |
16.53% |
A full-time employee can work for 44 hours per week or eight hours per day. The starting and the end time of the daily work period depend on contractual provisions. An hour’s rest period is required for employees who work more than six hours per day.
In case that work has to be interrupted due to accidents or force majeure, working time may be extended by two hours during the days required to make up the lost time, but not exceeding 10 hours per day, and not exceeding 45 days per year. Such work is subject to prior authorization of the competent authority. Overtime is limited to up to two hours per day. Overtime is paid at the rate of at least 50% more than the regular pay.
The probation period is for a period of up to 90 days and can be renewed once. If an employee works beyond the probation period, the contract is automatically deemed to be for an indefinite period. However, for the purposes of determining compensation for unjustified dismissal, the first year of a contract of an unspecified duration is deemed to be a trial period and any worker who has not completed such period would not be entitled to compensation.
The probation period does not apply to fixed term employment contracts.
Termination of the employment agreement initiated by the employer:
| Duration | Notice |
| 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:
Termination under mutual consent:
A full-time employee can work for 44 hours per week or eight hours per day. The starting and the end time of the daily work period depend on contractual provisions. An hour’s rest period is required for employees who work more than six hours per day.
In case that work has to be interrupted due to accidents or force majeure, working time may be extended by two hours during the days required to make up the lost time, but not exceeding 10 hours per day, and not exceeding 45 days per year. Such work is subject to prior authorization of the competent authority. Overtime is limited to up to two hours per day. Overtime is paid at the rate of at least 50% more than the regular pay.
The probation period is for a period of up to 90 days and can be renewed once. If an employee works beyond the probation period, the contract is automatically deemed to be for an indefinite period. However, for the purposes of determining compensation for unjustified dismissal, the first year of a contract of an unspecified duration is deemed to be a trial period and any worker who has not completed such period would not be entitled to compensation.
The probation period does not apply to fixed term employment contracts.
Termination of the employment agreement initiated by the employer:
| Duration | Notice |
| 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:
Termination under mutual consent:
The monthly employer cost comprises of the following contributions:
|
Encargos Sociais |
Rate |
|
INSS (Social Security Contribution – Employer) |
20% |
|
SAT (Work accident insurance) |
1% |
|
SNA (National Service of Learning) |
2.5% |
|
INCRA/SENAI/SESI/SEBRAE (Third parties engaged in social development activities) |
3.30% |
|
FGTS (Employees’ Severance Indemnity Fund) |
8% |
|
Total |
34.8% |
|
Company Taxes |
Rate |
|
PIS (Program of Social Integration) |
1.65% |
|
COFINS (Contribution for the Financing of Social Security) |
7.60% |
|
IRPJ (Corporate Income Tax) |
1.2% |
|
CSLL (Social Contribution From Legal Entities) |
1.08% |
|
ISS (Municipal Service Tax) |
5% |
|
Total |
16.53% |
