BR
Brazil: Payroll & Employment Facts
Verified statutory employment facts for Brazil, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Brazil employer-of-record guide and the Brazil country hub.
What is the minimum wage in Brazil?
| National minimum wage |
R$ 1,621.00 / month
|
|---|---|
| Next review date |
Late 2026 for 2027 implementation
|
What employer social contributions apply in Brazil?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
20.00%
|
|---|---|
| Pension |
Not available
|
| Healthcare |
Not available
|
| Severance Indemnity Fund (FGTS) |
8.00%
|
| Work Accident Insurance (RAT/SAT) |
1 to 3%
|
| Third-Party Contributions (Sistema S and others) |
5.80%
|
| Education Salary (Salário-Educação) |
2.50%
|
| Annual contribution ceiling |
100,086.96 BRL
|
| Total employer burden |
37.3 to 39.3%
|
What notice and leave rules apply in Brazil?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0 to 11 months | 4 weeks |
| 12 to 47 months | 5 weeks |
| 48 to 95 months | 7 weeks |
| 96 to 191 months | 10 weeks |
| 192+ months | 12 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
22 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
12 days
|
Is 13th-month pay required in Brazil?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
Yes
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
Yes
|
How is severance calculated in Brazil?
| Formula |
Upon dismissal without just cause, an employee receives: (1) full FGTS account withdrawal (employer deposits 8% of gross monthly remuneration monthly); (2) severance fine of 40% of total FGTS deposits; (3) proportional notice pay of 30 days plus 3 days per full year of service, capped at 90 days total.
|
|---|---|
| Per-year multiplier |
0.384
|
| Minimum qualifying tenure |
0 months
|
| Calculation base |
Gross
|