Business · Employer of record
Employer of record in Brazil
Employing someone in Brazil through an employer of record: social security and the FGTS fund on top of salary, the minimum wage, 30 days' holiday with a one-third bonus, the 13th salary, notice and the 40% dismissal fine.
Checked on 16 October 2026. The headline rules for a standard employee, from official sources where they opened and law firm, PwC or specialist publisher guides where they didn't; each line names its source. Sectors, collective agreements and contracts can change them. This is general information, not legal advice.
Know this first
- With the 13th salary, the holiday bonus and the FGTS deposits, a year's cost is well above 12 times the monthly salary. Ask your provider for a full annual cost.
Employing someone in Brazil
- Employer costs on top of salary
- 20% employer social security (22.5% in some sectors), plus accident and third-party levies set by activity, plus 8% of pay, including the 13th salary, into the employee's FGTS fund. We didn't find an official all-in figure. PwC Worldwide Tax Summaries, Brazil, September 2026, Ministério do Trabalho e Emprego, FGTS
- Minimum wage
- R$1,621 a month from 1 January 2026. Decreto 12.797/2025 (Planalto)
- Holiday
- 30 days' paid holiday after 12 months, with a bonus of one third of a month's pay. Zhong Lun, Brazilian employment law, Ministério do Trabalho e Emprego, guide (domestic work), April 2026
- Working hours
- 8 hours a day and 44 a week, with overtime paid at least 50% extra. CLT (Planalto), Zhong Lun, Brazilian employment law
- Probation
- A trial contract of up to 90 days; beyond that it becomes open-ended. TST ruling (via Conjur)
- Notice from the employer
- 30 days for up to a year's service, plus 3 days for each further year, up to 90 days. It can be worked or paid. Lei 12.506/2011 (Planalto), Ministério do Trabalho e Emprego, guide (domestic work), April 2026
- Severance
- Dismissal without just cause: the employer pays a fine of 40% of everything paid into the FGTS fund during the job (20% if both agree to end it). Lei 8.036/1990 art. 18 (LegJur), Ministério do Trabalho e Emprego, guide (domestic work), April 2026
- Extra pay the law requires
- A 13th salary of one twelfth of December pay per month worked, by 20 December, with half paid in advance between February and November; and the one-third holiday bonus. Decreto 57.155/1965 (Planalto; revoked, and the current rules in Decreto 10.854/2021 weren't read)
- Payroll and tax
- Paid monthly. The employer withholds income tax at 0% to 27.5%. Payroll is reported through eSocial. PwC Worldwide Tax Summaries, Brazil, tax administration
- Sick pay
- The employer pays full salary for the first 15 days; social security pays from day 16. Âmbito Jurídico, April 2026
Providers and what they say about Brazil
What each provider's own website says about Brazil, in order of its published starting price. None of them publishes a separate price for Brazil; the starting prices are worldwide or regional (Papaya quotes EUR 650 in Europe), and what you pay is set by quote.
| Provider | Covers Brazil? | What it says | Starting price a month | |
|---|---|---|---|---|
| Skuad | Yes, on its own site | Listed in its coverage list | From USD 199 | Go to Skuad |
| Pebl (formerly Velocity Global) | Yes, on its own site | - | USD 399 | Go to Pebl (formerly Velocity Global) |
| Multiplier | Yes, on its own site | Says it uses its own entities everywhere | From USD 459 (annual), USD 499 monthly | Go to Multiplier |
| Deel | Yes, on its own site | Says it has its own entity | From USD 599 | Go to Deel |
| Remote | Yes, on its own site | - | From USD 599 | Go to Remote |
| G-P (Globalization Partners) | Has its own page for it | - | From USD 599 | Go to G-P (Globalization Partners) |
| Atlas HXM | Yes, on its own site | - | From USD 599 | Go to Atlas HXM |
| Papaya Global | Yes, on its own site | - | From USD 650 (EUR 650 in Europe) | Go to Papaya Global |
| Oyster | Yes, on its own site | - | From USD 699 | Go to Oyster |
| Rippling | Not stated | Says 80 countries, with no list | Quote only | Go to Rippling |
Coverage is each company's own claim, from its country pages and coverage lists; we haven't checked how each one employs there. Ask whether it uses its own company or a partner in Brazil.
Other countries
Employer costs, leave, notice, severance and the catches, with the providers that cover each one.
United KingdomIrelandGermanyFranceNetherlandsSwedenSwitzerlandBelgiumSpainPortugalItalyPolandRomaniaCanadaAustraliaSingaporeJapanIndiaPhilippinesSouth AfricaMexicoColombiaChileArgentina
All 25 countries side by side: employer cost at your salary, holiday, notice and redundancy pay