Employer of Record Brazil

Private pensions are optional. Employees can subscribe to a private pension via an employer-sponsored plan or a separate authorised financial institution.

Employees via TopSource Worldwide will be given the option to subscribe to an employer-sponsored plan with AMIL as part of their employment offer.

Employees are granted full sick pay for the first 15 days of a documented illness to be paid by the employer. After the 15th day of absence due to sickness, social security (INSS) will pay sick leave benefit to the employee.

Female employees are entitled to four months of mandatory maternity leave paid by the social security agency. Employers may optionally offer an additional two months of maternity leave. This amount can then be deducted from the company’s corporate income tax.

A transport subsidy for workers is a mandatory entitlement for all employees who live further than 1km from their place of work. Employers must provide their employees with transport to and from work or subsidise their public transport expenses by paying all such costs exceeding 6% of an employee’s gross salary.

Employees are entitled to food vouchers for every working day of the month (up to 22 per month).

A medical must be carried out within 48 hours of the start date. This’ll be organised as part of the onboarding process.

All employees must be registered 48 hours before their start date.

The probation period of any employee may be established for a period up to 90 days. This can be renewed once, providing the 90 days is observed (e.g., 45 days renewable for 45 days or 30 days renewable for 60 days).

One-hour break for rest and meal is mandatory for employees that work more than six hours per day. Employees are also entitled to a paid weekly rest period (24 hours), preferably on Sundays.

The working day in Brazil typically run from 8 am to 6 pm, Monday to Friday, with an hour’s unpaid break. Employees average 40 hours per week; by law they must not exceed 44 hours.

By law, vacations in Brazil are remunerated: employees must receive the wage corresponding to that period. Employees are also given an additional one-third of their monthly salary as a vacation bonus. This is payable no later than two working days before the employee’s annual leave begins.

Any hours that exceed the contracted workday must be paid with an additional 50% (100% on Sundays or public holidays). This rate can be increased under the collective labour agreements. Brazilian law prohibits any shifts longer than 10 hours per day, so only two overtime hours are permitted on a regular working day.