* Playroll continues to analyse immediate opportunities and fulfilled roles by recruitment partners, contractors and employers to identify in-demand jobs.
* Playroll continues to analyse immediate opportunities and fulfilled roles by recruitment partners, contractors and employers to identify in-demand jobs.
In Brazil, verbal agreements are legally valid, but it is recommended to have written employment contracts. These contracts are generally indefinite, with the option for fixed-term contracts of up to two years in certain situations. They must be in Portuguese and use the local currency, covering essential employment terms such as:
Employees with indefinite contracts in Brazil undergo a 45-day probationary period, which may be extended to 90 days.
In Brazil, the typical work schedule involves 44 hours per week, distributed over 8 hours per day. However, the maximum weekly and daily hours can vary from this standard, as stipulated in the employment contract or collective bargaining agreements.
Overtime, exceeding the standard 8 hours a day in Brazil, is compensated at 50% of the regular hourly wage, with potential increases based on collective bargaining agreements. For Sundays or holidays, the extra payment is 100%. Exemptions from overtime apply to roles such as trust, managerial, executive positions, and remote workers.
Some states in Brazil enforce a regional minimum wage which must be observed if it surpasses the national minimum wage.
Workers with a year of service are eligible for a full 13-month salary, typically disbursed at the year's conclusion. This payment occurs in two parts: in November (free from INSS deductions or withheld taxes) and in December (with INSS contributions and tax withholding applied in the second instalment).
Income tax in Brazil follows a progressive rate structure, with additional factors such as marital status and income level influencing the overall tax rates.
The pension for old-age retirement in Brazil depends on gender and age. Women are eligible at 62 years old with a minimum of 180 months of social security contributions, while men qualify at 65 years old with a minimum of 240 months of contributions. The pension amount is 70% of the employee’s salary, with an extra 1% for each additional 12 months of contributions, up to a maximum of 100%.
In Brazil, termination at-will is permitted with exceptions for specific employees (e.g., pregnant individuals, those injured at work, or elected presidents of the internal commission for accident prevention). Acceptable termination scenarios include:
Notice periods in Brazil are typically stipulated in employment contracts or collective agreements, with a standard provision of 30 days. However, the specific duration may vary based on the grounds for termination and the employee's tenure with the company:
Employees terminated without cause in Brazil receive entitlements such as the balance salary, payouts for unused holidays, proportional 13th salary, and 40% of their Fundo de Garantia do Tempo de Serviço (FGTS) contributions. Conversely, termination with cause grants them nearly the same benefits, excluding the additional FGTS payment.
In Brazil, regional and national holidays are determined by federal, state, and municipal laws. They are not part of the minimum paid leave entitlement but are taken in addition to annual leave. Some holidays are movable and not observed universally across the country. National holidays in Brazil include:
Established in 1990, the Instituto Nacional do Seguro Social (INSS) administers government programs and Social Security in Brazil. It funds the Social Security regime through contributions from both employers and employees, covering various benefits such as:
At Playroll we're all about empowering employees to work anywhere, making mobility possible for global teams. We sponsor visas and hire the employee for you, so you don’t have to worry about payroll, taxes, and more.
It's important to note, visa support can be complicated and each country has different requirements and legislation. As of August 2024, non-Singapore entities that want to employ an individual in Singapore who is not a Singapore national or permanent resident may no longer use an Employer of Record (EOR) to sponsor that individual for a work permit. Contact our experts for help on how to navigate global employment in Singapore.