Brazil

• New Year’s Day
• Carnival
• Carnival
• Ash Wednesday
• Passion of Christ
• Tiradentes
• Labour Day
• Corpus Christi
• Independence Day
• Our Lady Aparecida
• Day of the Public Servant
• All Souls’ Day
• Proclamation of the Republic
• Christmas Day
• New Year’s Eve

Working Hours

Employees can work up to 44 hours a week, including 8 hours per day for 5 days, then 4 hours on the 6th day.

Minimum Wage

BRL 1,302 per month.

Employee Tax

Tax

Annual income	Tax rate
Up to BRL 22,846.76	0%
BRL 22,847.77 - 33,919.80	7.5%
BRL 33,919.81 - 45,012.62	15%
BRL 45,012.63 - 55,976.16	22.5%
More than BRL 55,976.17	27.5%

Social Security

Monthly income	Contribution rate
Up to BRL 1,212	7.5%
BRL 1,212.01 - 2,427.35	9%
BRL 2,427.36 - 3,641.03	12%
BRL 3,641.04 - 7,087.22	14%

Bonuses

Employers must pay a 13th month salary to all employees with 12 months of service. This is usually paid in two installments in November and December.

There are four main types of employment contract in Brazil:

• Indefinite term
• Definite term (fixed-term up to two years)
• Temporary contract
• Intermittent employment (for ad hoc workers).

Annual Leave

Minimum of 30 calendar days per year after one year of service. This may be reduced if the employee is absent for five or more days in the year.

Sick Leave

15 days' paid sick leave per year. A medical certificate must be provided.

Parental Leave

• Maternity leave: 120 days' fully paid leave.
• Paternity leave: 5 days' paid leave.

Termination Process

Employers and employees in Brazil can terminate a contract provided they give 30 days' notice, known as aviso prévio.

Other grounds for termination include gross misconduct and dereliction of duties.

Severance Pay

Severance pay is mandatory in Brazil, but the amount due depends on the contract and termination type.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.