Brazil Payroll and Benefits Benchmark guide

28.80% - Social Security
8.50% - Severance Fund
4.95% - Pension Fund

7.65% - 11% - 28.80%
1.66% - Employment Insurance
4.95% - Pension Fund
0.00% - Up to 1,903.98
7.50% - 1,903.98 - 2,826.65
15.00% - 2,826.65 - 3,751.05
22.50% - 3,751.06 - 4,664.68
27.50% - Over 4,664.68

Minimum wage is R$954 ($288.40) monthly.

Typically, employees can contribute from 4% to 5% and companies match 100% of employee contributions up to 5%

Typically includes death of any cause, accidental death, & total disability of 24X the insured's monthly base salary. The minimum number of employees eligible for this kind of group insurance is 5.

Employees should provide the following benefit calculated based on the monthly base salary (MBS): * Death: 24X MBS * Accidential Death: 48X MBS * Total or partial Illness Disability: up to 24X MBS

Employees are entitled to 30 days of vacation after 12 months of employment. Law demands that payment for vacation must be at least one third higher than regular salary (adding 33,33% to the regular salary). Also, employees may offer the company to work for 10 days receiving all the rights above and an additional of 10 days of salary.

Employees are entitled to a sick leave with appropriate documentations from a doctor. The first 15 days of leave are reimbursed by the employer, afterwards the social security takes over the payments for up to two years during which period the employees are on unpaid leave.

Female employees are entitled to 120 days (around 17 weeks) of paid maternity leave and extension by a maximum of 4 weeks on medical grounds (two weeks prior and two weeks after birth).

5 days off after childbirth.

No specific laws.

17% standard rate.

Also refered to as FGTS (Fund of Guarantee For The Time in Service). Employers contribute between 26.8% - 28.8% of workers salary. Employees contribute 8% of their wages up to BRL1,659.38. Employees contribute 9% for wages between BRL1,659.39 to BRL2,765.67; and 11% for BRL2,765.68 to BRL5,531.21. Contribution ceiling is at BRL5,531.31.

Employers contribution is 28.8%, and Employee contribution is 11% with cap of BRL608.44. Funds are towards health insurance, group life insurance, accident insurance and unemployment insurance.

Mandatory cash bonus equal to one-third of employee's monthly salary. Employees have the right to convert one third (approximately 33%) of their paid vacation (normally up to 10 days) to pay in lieu of vacation. Any unpaid vacation days do not roll over, and employers must pay it out at the end of the calendar year at double time rates.

Employees are entitled severance payment which includes the balance of their wages, any holiday entitlement they didn’t use, 13th month salary and access to the funds from the Brazilian Government Severance Indemnity Fund Law. The employer contributes 8% of the employee's wages to this account. If the termination is with a cause, the employees do not have an access to the severance account.

Salaries are paid on monthly basis on the last day of the month. Every year by 20th of December, employee is entitled to receive 13th salary payment, that could be considered as a Christmas Bonus. However, it is not paid as bonus, it’s paid as an additional payroll (13th), with its own taxes to be applied, withheld and paid, separated from regular payroll.