Partner with Lerio to keep employment in Brazil legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in BRL (R$). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 40 – 44 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 12 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is bimonthly and monthly.
By law, employees must be paid at least once a month. Frequency is largely dependent on the company and their CBA (collective bargaining agreement).
Minimum wageFloor
The statutory minimum is R$1,412. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The Brazil tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossIncome Tax Rates
withheld from grossPersonal Income Tax
Monthly Taxable Income (BRL)
Tax Rate (%)
Up to 1,903
0
1,904 to 2,824
7
2,825 to 3,751
15
3,752 to 4,664
22
Above 4,664
27
Employer taxes
on top of grossEmployer Tax
on top of grossINSS Contribution
Contribution Type
Rate
Cap
INSS
20%
BRL 7,272.00 monthly
FGTS Contribution
Contribution Type
Rate
FGTS
8%
▲
Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in Brazil is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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As an Employer of Record, the ownership of ensuring compliance with Brazil’s tax and labour laws lays with us. This includes needing to have up to date knowledge and insight into all matters employment related, such as:
Payroll and benefit administration
Payroll processing
Seasonal tax filing
Payment of employment related taxes
Providing accurate and timely payslips to employees
Employment agreements
Labour law
Employee payroll queries
What Lerio handles
✓
Compliant local contract
Drafted to Brazil labour law, in Portuguese and English, with the statutory clauses pre-filled.
✓
Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in BRL.
✓
Ongoing compliance
Document expiries, minimum-wage changes and America regulatory updates watched continuously.
✓
Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Brazil template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
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Not yet live for EOR. Lerio models Brazil, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in Brazil, plus the supplemental coverage teams usually add.
Mandatory
✓
Pension
✓
Health insurance
✓
Unemployment insurance
✓
Time off
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into BRL comp.
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Lerio benchmarks each package against live America data — open the comp agent to see where an offer lands.