- Country Guide
- Brazil
Brazil
Last Update by Katie, 09 Aug 2024
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Exchange Rate
18 Sep 2024
Cost of Living
Indicative value for a working adult in a city: Sao Paulo
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (BRL) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 5,476 |
| 3 Bedrooms Rental (Outskirt) | 4,051 |
Current Inflation Rate
3.69%
Wage
Minimum Wages
- 1,550 BRL per month - São Paulo State
1,412 BRL per month - Brazil National
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (BRL) |
|---|---|
|
Entry-Level
Fresh Graduate
|
1,764 |
|
Mid-Level
5 Years
|
2,014 |
|
Experienced & Managerial Level
10 Years
|
6,083 |
|
Specialized & Senior-Level
15 Years
|
9,293 |
Annual Salary Growth
6.97%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Social Insurance (INSS) | 27.8% |
0-1,320：7.5% 1,320-2571.29：9% 2,571.3 –3,856.94：12% 3,856.95 - 7,507.49：14% Above 7,507.50：877.22 |
All staff |
| Endowment and Unemployment Insurance (FGTS) | 8% | - | All staff |
| Transportation Voucher | Total value of staff costs for public transportation | 6% of Salary |
All staff who use public transportation to commute to work |
| 13th Salary | 1 month salary | - | All staff |
| Annual Leave Bonus | 1/3 of the monthly salary per year | - | All staff with 1 years service |
Other Benefit
Other common employment benefits in Brazil include:
- Food Vouchers:
- Companies not providing lunch, based on cost of living in the city.
- In Sao Paulo: Around 26 BRL per meal - Commercial Insurance:
- Based on a staff member's role
- Staff that sare 30 years' old: 200-300 BRL per month
Income Tax
Residents
-
Tax Year: 1st January - 31st December
Filling Due Date: 15th March - 31st May
Country Level
| Taxable Income | Rate |
|---|---|
| 0- 2,112.00 | 0.00% （Quick Calculation Deduction 0.00） |
| 2,112.01 - 2,826.65 | 7.50% （Quick Calculation Deduction 158.40） |
| 2,826.66 - 3,751.05 | 15.00% （Quick Calculation Deduction 370.40） |
| 3,751.06 - 4,664.68 | 22.50% （Quick Calculation Deduction 651.73） |
| Over 4,664.68 | 27.50% （Quick Calculation Deduction 884.96） |
Non-residents
- Taxed the same as residents
Working Hours
Statutory
44 hours
8.8 hours, 5 days a week or 8 hours, 5 days a week + 4 hours on Saturdays
Typical practice
44 hours
Monday- Friday
Overtime
Working hours shall not exceed 10 hours per day
- Regular Overtime: 1.5 times the normal salary
- During holidays: 2 times normal salary
- Night shift rate for staff working 22:00- 05:00: 20% extra pay for each hour
- Hourly pay: This is monthly salary over 220 hours, there is no overtime payment for managers
Employment Contract
Permanent
Contract Format
Verbal or written, in Portuguese
Payroll Currency
BRL
Probation
Up to 90 days
Contract Period
No minimum duration
Termination
-
Voluntary resignation:
- 30 days notice -
Involuntary termination:
- up to 1 year service: 30 days
- Over 1 year service: 3 days for each year, up to 90 days maximum -
Severance:
- Garden leave is not permitted, notice is worked and the employer pays normal salary
- Voluntary reignition: 13 month proportionate salary, accrued leave, accrued vacation bonus, salary
- Dismissal with cause and mutual consent: unused vacation bonus, accrued leave and salary
- Dismissal without cause: 13 month proportionate salary, accrued leave, vacation bonus, FGTS, salary
Public Holiday
9 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 29 Mar | Good Friday - Passion of Christ |
| 21 Apr | Tiradentes Day |
| 01 May | Labour Day |
| 07 Sep | Independence Day |
| 12 Oct | Our Lady of Aparecida |
| 02 Nov | All Souls' Day |
| 15 Nov | Republic Day |
| 20 Nov | Black Awareness Day |
| 25 Dec | Christmas Day |
State/Province Level
São Paulo
| Date | Name |
|---|---|
| 25 Jan | Sao Paulo Anniversary |
| 30 May | Corpus Christi |
| 09 Jul | Constitutionalist Revolution（State Holiday) |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 30 Calendar days | All staff with 1 year's service |
| Sick Leave | 15 Calendar days | All staff with 12 months' service |
| Pregnancy and Maternity Leave |
120 Calendar days Extended for a further 6 months for some unions |
All expectant mothers |
| Paternity Leave | 5 Calendar days | All expectant fathers |
| Breastfeeding Leave | 1 hour during the working day (two 30 minute breaks) | Mothers breastfeeding children under 6 months old |
| Marriage Leave | 3 Consecutive working days | All staff |
| Bereavement Leave |
2 working days 3 working days |
All staff if father or mother-in-law passes away All staff if spouse/descendant/brother/sister/ person registered in his/her CTPS |
| Voluntary Blood Donation Leave | 1 working day per year | All staff |
| Election Holiday Leave | 2 consecutive or non-consecutive days | All staff |
| Cancer Screening Day | 3 Working days per year | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Sao-Paulo
- https://www.pontotel.com.br/tipos-de-contrato-de-trabalho/
- https://valor.globo.com/brasil/noticia/2024/02/02/salario-minimo-2024-sao-paulo-valor.ghtml
- https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2023
- https://www.feriados.com.br/feriados-sao_paulo-sp.php
- https://www.stf.jus.br/arquivo/cms/legislacaoConstituicao/anexo/brazil_federal_constitution.pdf
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Contact UsCountry Guide - Brazil
Last updated: 09 Aug 2024
Exchange Rate
Currency (BRL)
- 1 CNY = 0.185 BRL
- 1 USD = 1.32 BRL
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Sao Paulo
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (BRL) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 5,476 |
| 3 Bedrooms Rental (Outskirt) | 4,051 |
Current Inflation Rate
3.69%
Wage
Minimum Wages
- 1,550 BRL per month - São Paulo State
1,412 BRL per month - Brazil National
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (BRL) |
|---|---|
|
Entry-Level
Fresh Graduate
|
1,764 |
|
Mid-Level
5 Years
|
2,014 |
|
Experienced & Managerial Level
10 Years
|
6,083 |
|
Specialized & Senior-Level
15 Years
|
9,293 |
Annual Salary Growth
6.97%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Social Insurance (INSS) | 27.8% |
0-1,320：7.5% 1,320-2571.29：9% 2,571.3 –3,856.94：12% 3,856.95 - 7,507.49：14% Above 7,507.50：877.22 |
All staff |
| Endowment and Unemployment Insurance (FGTS) | 8% | - | All staff |
| Transportation Voucher | Total value of staff costs for public transportation | 6% of Salary |
All staff who use public transportation to commute to work |
| 13th Salary | 1 month salary | - | All staff |
| Annual Leave Bonus | 1/3 of the monthly salary per year | - | All staff with 1 years service |
Other Benefit
Other common employment benefits in Brazil include:
- Food Vouchers:
- Companies not providing lunch, based on cost of living in the city.
- In Sao Paulo: Around 26 BRL per meal - Commercial Insurance:
- Based on a staff member's role
- Staff that sare 30 years' old: 200-300 BRL per month
Income Tax
Residents
-
Tax Year: 1st January - 31st December
Filling Due Date: 15th March - 31st May
Country Level
| Taxable Income | Rate |
|---|---|
| 0- 2,112.00 | 0.00% （Quick Calculation Deduction 0.00） |
| 2,112.01 - 2,826.65 | 7.50% （Quick Calculation Deduction 158.40） |
| 2,826.66 - 3,751.05 | 15.00% （Quick Calculation Deduction 370.40） |
| 3,751.06 - 4,664.68 | 22.50% （Quick Calculation Deduction 651.73） |
| Over 4,664.68 | 27.50% （Quick Calculation Deduction 884.96） |
Non-residents
- Taxed the same as residents
Working Hours
Statutory
44 hours
8.8 hours, 5 days a week or 8 hours, 5 days a week + 4 hours on Saturdays
Typical practice
44 hours
Monday- Friday
Overtime
Working hours shall not exceed 10 hours per day
- Regular Overtime: 1.5 times the normal salary
- During holidays: 2 times normal salary
- Night shift rate for staff working 22:00- 05:00: 20% extra pay for each hour
- Hourly pay: This is monthly salary over 220 hours, there is no overtime payment for managers
Employment Contract
Fixed-Term
Used for pre-established short term projects or business activities
Probation
Up to 90 days
Termination
-
Voluntary resignation:
- Staff send a hand-written letter to employer
- 30 days notice -
Involuntary termination
- Dismissal with cause: no notice
- Dismissal without cause: 30 days -
Mutual termination:
- Employer sends termination letter to staff
- 15 days' notice -
Severance:
- If employer terminates the contract before expiry date, 50% of the salary is paid for the balance period
Permanent
Probation
Up to 90 days
Termination
-
Voluntary resignation:
- 30 days notice -
Involuntary termination:
- up to 1 year service: 30 days
- Over 1 year service: 3 days for each year, up to 90 days maximum -
Severance:
- Garden leave is not permitted, notice is worked and the employer pays normal salary
- Voluntary reignition: 13 month proportionate salary, accrued leave, accrued vacation bonus, salary
- Dismissal with cause and mutual consent: unused vacation bonus, accrued leave and salary
- Dismissal without cause: 13 month proportionate salary, accrued leave, vacation bonus, FGTS, salary
Casual
For service provisions requiring a contractor: painting, renovations, photography, plumbers
Probation
Up to 90 days
Termination
-
Notice periods:
- Not regulated but typically 4-8 days -
Severance:
- Employers do not need to provide FGTS, vacation and 13-month salary
Public Holiday
9 days
2024
| Date | Name |
|---|---|
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 30 Calendar days | All staff with 1 year's service |
| Sick Leave | 15 Calendar days | All staff with 12 months' service |
| Pregnancy and Maternity Leave |
120 Calendar days Extended for a further 6 months for some unions |
All expectant mothers |
| Paternity Leave | 5 Calendar days | All expectant fathers |
| Breastfeeding Leave | 1 hour during the working day (two 30 minute breaks) | Mothers breastfeeding children under 6 months old |
| Marriage Leave | 3 Consecutive working days | All staff |
| Bereavement Leave |
2 working days 3 working days |
All staff if father or mother-in-law passes away All staff if spouse/descendant/brother/sister/ person registered in his/her CTPS |
| Voluntary Blood Donation Leave | 1 working day per year | All staff |
| Election Holiday Leave | 2 consecutive or non-consecutive days | All staff |
| Cancer Screening Day | 3 Working days per year | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Sao-Paulo
- https://www.pontotel.com.br/tipos-de-contrato-de-trabalho/
- https://valor.globo.com/brasil/noticia/2024/02/02/salario-minimo-2024-sao-paulo-valor.ghtml
- https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2023
- https://www.feriados.com.br/feriados-sao_paulo-sp.php
- https://www.stf.jus.br/arquivo/cms/legislacaoConstituicao/anexo/brazil_federal_constitution.pdf
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000