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Brazil: Pay and benefits

Original and updating authors: Thais Galo and Thiago Teno, Pinheiro Neto Advogados
Consultant editor: Luiz Guilherme Migliora, Veirano Advogados


  • Pay is set by employment contracts and collective agreements but legislation also plays an important role in this area. (See Pay - general)
  • The fixed portion of wages - that is, excluding variable elements such as commission and bonuses - must be paid at least once a month, within five working days of the end of the month in which the relevant work was performed. (See Payment of wages)
  • Employers must deduct from an employee's pay the income tax and social security contributions that the employee is obliged to pay, and pass these on to the relevant bodies. (See Deductions)
  • Employees who perform the same function, and work of equal value, for the same employer and at the same location must receive equal pay, regardless of sex, nationality or age. (See Equal pay)
  • A national minimum wage is established by law, and applies, as the minimum remuneration for employment, to all employees, regardless of age, experience and sector/type of employment. (See Minimum wage)
  • In addition to the state pension system, employers may voluntarily provide employees with complementary pension insurance, either occupational or personal. (See Pensions)
  • Employers are obliged to deduct income tax at source from employees' pay and pass the sums deducted to the tax authorities. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to illness or certain other reasons. (See Pay for employees not at work)
  • Employees are entitled each year to be paid a "13th month" of salary by their employer, also known as the Christmas bonus. (See 13th month payment)
  • Employers are obliged to provide employees who incur public transport expenses from their home to work and back with transportation/commuting vouchers, at the employee's written request. (See Transport and meal vouchers)