Talent Wiki - Brazil
Your quick guide on talent and labor compliance norms in Brazil
Capital
Brasilia
Currency
Brazilian Real (BRL)
Languages
Portuguese, Spanish, German
Payroll Frequency
Fortnightly or Monthly
GDP per Capita
$8,857
Employer Tax
28% - 30.5%
Talent Overview
Brazil, the world’s sixth most populous country, has the third-largest economy among the North and South American countries. The Global Innovation Index (GII), providing insights into the innovation and performance of economies worldwide, ranks Brazil in 57th position. Brazil has 67% of the GDP coming from the service sector.
Major economic hubs:
São Paulo, Rio de Janeiro, Salvador, Fortaleza
Skills in demand:
Financial sector, Banking, Public relations, Medical professionals
Local Universities
The top local universities in Brazil include the following
Universidade de São Paulo USP
Ranking
Local: 1
World: 61
Universidade Federal de Santa Catarina
Ranking
Local: 2
World: 265
Universidade Federal do Rio Grande do Sul
Ranking
Local: 3
World: 278
Universidade Estadual de Campinas
Ranking
Local: 4
World: 321
Universidade Federal de Minas Gerais UFMG
Ranking
Local: 5
World: 324
Salary Data
Some top jobs in Brazil, along with their monthly salary, are listed below:
| Job Title | Average Monthly Salary (BRL) | Average Monthly Salary (USD) |
| Financial Analyst | 11,500 | 2,098 |
| Business Analyst | 10,600 | 1934 |
| HR Manager | 12,700 | 2,317 |
| Developer/Programmer | 8,790 | 1,604 |
| Project Manager | 10,500 | 1916 |
| Network Engineer | 7,480 | 1,365 |
| Accountant | 5,920 | 1,080 |
Talent Sourcing Tips
Top Local Job Boards
Trabalhabrasil, Vagas, Catho, Buscojobs
Number of LinkedIn users
59,010,000
Top Recruitment Agencies
Huxley, Foxtime
Employing in Brazil
The Brazilian labor laws are protective of employees. In Brazil, all companies and employees are mandatorily represented by unions. Read forward to know more about employment in Brazil.
Employee Contract
Employment agreements are mostly for an indefinite duration and only in specific conditions were fixed-term agreements made. All employment contracts should be made in the Portuguese language.
Probation Period
The usual probationary period followed in Brazil is 45 to 90 days.
Public and Provincial Holidays 2023
| Date | Name | Type |
| 1 Jan | New Years day | National Holiday |
| 25 Jan | Sau Paulo Anniversary | Government Holiday |
| 7 Apr | Good Friday | National Holiday |
| 21 Apr | Tiradentes day | National Holiday |
| 1 May | Labor day | National Holiday |
| 8 Jun | Corpus Christi | Government Holiday |
| 9 Jul | State Rebellion day | Government Holiday |
| 7 Sep | Independence day | National Holiday |
| 12 Oct | Our Lady of Aperacida’s day | National Holiday |
| 2 Nov | All Souls’ day | National Holiday |
| 15 Nov | Proclamation of the Republic | National Holiday |
| 20 Nov | Black Awareness day | Government Holiday |
| 25 Dec | Christmas day | National Holiday |
Employee Leaves
| Type of Leave | Time Period | Mandatory |
| Annual/Earned Leave | 30 days | Yes |
| Sick Leave | 15 days | Yes |
| Maternity Leave | 16 weeks | Yes |
Payroll
Payroll Cycle
The Brazilian labor code establishes salary to employees be made in Brazilian currency and has to be paid at least once a month. Mostly the payments are provided fortnightly or monthly as per the employment agreement.
Minimum Wage
As of 2023, the minimum wage in Brazil is R$1,302.00.
Overtime Pay
Overtime is restricted to a maximum of 2 hours per day. It is paid at an additional rate of at least 50% of the normal salary.
Bonus
13th-Month Pay
It is mandatory to provide employees with an additional month’s salary at the end of the year, called the 13th-month salary. It is paid in two equal installments, the first by November 30th and the second by December 20th.
Employee Benefits
- Non-mandatory private health insurance
- Maternity leave
- Paternity leave
- Holiday/vacation bonus
- 13th-month pay
- Severance pay
- Transportation voucher
- Daycare assistance
Taxes
Employer Payroll Tax
| Payroll category | Contribution % |
| Social Security | 20-22.5% |
| Employees Severance Indemnity Fund | 8% |
Employee Payroll Tax
| Payroll Category | Contribution % |
| Social Security(with a maximum of 828.38 BRL per month) | 7.50% to 14.00% |
Employee Income Tax
| Income at or over (BRL) | Up to (BRL) | Tax rate (%) | Deductible tax amount (BRL) |
| 0 | 1,903.98 | Exempt | 0 |
| 1,903.99 | 2,826.65 | 7.5 | 142.80 |
| 2,826.66 | 3,751.05 | 15.0 | 354.80 |
| 3,751.06 | 4,664.68 | 22.5 | 636.13 |
| 4,664.68 | and above | 27.5 | 869.36 |
VAT
The standard VAT rate in Brazil is 17%, although it varies between 12% to 25%, depending on the states.
Offboarding & Termination
In Brazil, employment can be terminated at any time without stating the cause, provided the notice period is followed (or instead payment) and adequate severance is paid. Termination must be communicated in written form, duly signed, and dated.
The notice period for both probationary and permanent employees in Brazil is 30 to 90 days.
Employees’ severance pay is mandatory but depends on the type of termination process.
Visa and Immigration
Non-Brazilian nationals require the following documents:
- Residence permit
- Work Visa
