Brazil

Region: South America Currency: BRL

EMPLOYER STATUTORY COST
Contribution rate: 30%
Mandatory extra pay: 8.33% of annual salary
Minimum wage: R$1,518/month (2025) rising to R$1,621/month (2026)

TERMINATION
Statutory notice period: 30 days + 3 days per year of service, capped at 90 days
Severance rules: FGTS balance withdrawal + 40% fine on total FGTS deposits (20% if mutually agreed)
Typical probation period: Max 90 days

WORKING CONDITIONS
Standard work week: 44 hours
Minimum annual leave: 30 days
Public holidays: 12 per year

DATA CONFIDENCE AND CAVEATS
30% covers the core statutory layer (INSS+FGTS+RAT+Sistema S). Industry rule of thumb puts total employer on-cost (incl. 13th salary + vacation bonus accrual) at 70-80% above gross.

Sources: Boundless Brazil taxes guide; Agencia Brasil minimum wage 2026