Brazil
Remote Hiring & Payroll Compliance Guide
Payroll & Taxation
Currency: BRL
Employer Tax: 28.8%
Local Tax Body: Receita Federal / INSS
Statutory Benefits
13th Month Mandate: Mandatory
Min PTO Days: 30 Days
Primary Contract: CLT Employment vs. PJ (Pessoa Jurídica) B2B
13th Month Details
Mandatory 13th month salary paid in two installments (Nov and Dec).
Severance Rules
FGTS 40% penalty fine on cumulative deposit balance for termination without cause.
FX & Banking Warning
High FX friction | BRL transfers incur IOF tax and ~1.2% bank spread.