Hiring in Brazil
- Minimum wage
- R$1,621 / month
- Average salary
- R$3,777 / month
- Employer contributions
- 33.8%
- Income tax
- 0–27.5%
- Paid leave
- 30 calendar days
- Public holidays
- 10 + local
- Probation
- up to 90 days
- Notice period
- 30–90 days
General information, not legal or tax advice — confirm with a local adviser before you act.
Contents
A foreign company can hire in Brazil through its own local employer, an employer of record, or a contractor. The first two routes fit employment; contractors must deliver genuinely independent services rather than work under the company's direction. 4dev.com works with independent contractors in Brazil through its Contractor Platform.
Three ways to hire in Brazil
The legal route follows the working arrangement: a company-directed role calls for an employer, while independently delivered services can use a contractor agreement.
| Route | Legal employer | What you pay on top of salary | How you end it |
|---|---|---|---|
| Your own entity | Your Brazilian employing company | The selected ordinary stack is 33.8%: 20% employer INSS, 5.8% FPAS 515 third-party contributions for an eligible service or commerce employer, and 8% FGTS. | End employment under the statutory 30–90 days' notice rule; dismissal without just cause may also trigger a 40% FGTS fine. |
| Employer of record | The employer of record: a local company that employs the worker for the engagement. | Brazilian employment obligations apply to the local employer; provider commercial terms are contract-specific and no standard amount is established here. | The local employer follows Brazilian employment rules; the client–provider agreement has its own contractual exit terms. |
| Contractor | No legal employer where the services are genuinely independent; the client contracts for the services. | The 33.8% employment stack does not describe an independent-services contract. | End the services agreement under its termination clause, and review the arrangement if the company directs the person's work. |
The 33.8% stack applies to the selected employer cohort. RAT ranges from 1% to 3% and is multiplied by the establishment's FAP; Simples Nacional and eligible CPRB arrangements can also change the contribution treatment.
The labour market: choose the right salary reference
The salary figures below describe different populations and jobs, so the right budget reference depends on the role you need to fill.
Salary reference points
| Economy-wide earnings | R$3,777 / month — real earnings from all work among occupied people, June–August 2026 | Ministry of Finance PNAD |
| Formal-admission pay | R$2,410.74 — real average starting salary for formal admissions, August 2026 | Ministry of Labour Caged |
| Senior back-end developer | R$16,250 / month median; R$12,400–R$20,900 25th–75th percentile range | Robert Half 2026 guide |
The PNAD figure covers occupied people across the economy, while Caged measures pay on formal admission. The Robert Half range is specific to a senior back-end developer; it should inform a budget for that role, not stand in for national earnings.
Campinas has an established innovation ecosystem of research institutes, universities, accelerators and technology parks. São Paulo recorded 251,396 formal admissions and a positive balance of 11,943 jobs in August 2026. These measures describe local activity; they do not establish city salaries, technology-talent supply or a city ranking.
Registering as an employer, step by step
Set up the employing route before the employee starts work: a foreign company opening a Brazilian branch begins with DREI authorisation, while every corporate employer that uses eSocial needs a linked CNPJ and digital certificate.
| Step | What happens | Takes |
|---|---|---|
| 1. Foreign branch only | Apply for DREI authorisation before establishing the branch. This step applies only where the foreign-company route is a Brazilian branch. | Not established |
| 2. Employer access | Arrange the Brazilian employer's CNPJ link and digital certificate for eSocial access. | Not established |
| 3. Admit the employee | Submit eSocial S-2200 admission data by the day before work starts, or use the S-2190 preliminary route where applicable. | By the day before work starts for ordinary S-2200 filing |
| Total | Complete the applicable branch, employer-access and admission steps before the employee starts; no total setup duration is verified. | Total setup duration not verified |
The admission filing has a deadline, but the earlier setup steps have no verified processing times. The deadline therefore cannot serve as an incorporation or onboarding estimate.
Hiring and onboarding under the CLT
Identify the legal employer and employment terms before work starts, then prepare the admission filing.
Contract terms and legal limits
The employment documentation should identify the role, remuneration, workplace, actual legal employer and any relevant collective terms. A contrato de experiência may run for up to 90 days; the underlying employment terms still need to be defined.
Onboarding checklist
- Confirm the local employing company, its CNPJ link and digital certificate for eSocial access.
- Prepare the employee details needed for the admission filing and select S-2200 or, where applicable, the S-2190 preliminary route.
- Submit ordinary S-2200 admission data by the day before the employee starts work.
- Review the workplace risk inventory under NR-1, including work-related psychosocial risk factors in the occupational-risk process.
If the hire is coming from abroad
For a worker outside Brazil, prior CGIL residence authorisation for work is generally required before a Brazilian consulate can grant a temporary work visa, subject to exceptions. Plan that step alongside the employment filing; no universal visa timeline is established here.
Minimum wage and regional or sector checks
Brazil's national minimum wage is R$1,621 / month since 1 January 2026, or R$54.04/day and R$7.37/hour.
| 2022 year end | R$1,212 / month | Ministry of Social Security series |
| 2023 year end | R$1,320 / month — after the May increase from R$1,302 | Ministry of Social Security series |
| 2024 | R$1,412 / month | Ministry of Social Security series |
| 2025 | R$1,518 / month | Decreto nº 12.342/2024 |
| 2026 | R$1,621 / month from 1 January | Decreto nº 12.797/2025 |
Before setting pay, check whether the collective agreement or applicable local rules set a higher sectoral or regional floor.
Taxes and contributions on a Brazilian employee
Budget employer charges separately from employee deductions. The employer's applicable rates depend on its regime and establishment.
| Employer INSS | 20% of employee remuneration under the ordinary regime | Receita Federal social-security guidance |
| FPAS 515 third-party contributions | 5.8% for eligible service and commerce employers | eSocial FPAS table |
| FGTS | 8% of remuneration, including the 13th salary | FGTS Law |
| RAT and FAP | RAT of 1%, 2% or 3%, multiplied by an establishment-specific FAP of 0.5–2.0 | Social Security FAP guidance |
| Employee INSS | Progressive 7.5–14% up to R$8,475.55 per month | INSS contribution table |
| Employee income tax | 0–27.5%; monthly tax is reduced to zero through R$5,000 of taxable earnings and tapers through R$7,350 | Receita Federal 2026 table |
The selected 33.8% stack comprises 20% employer INSS, 5.8% FPAS 515 contributions and 8% FGTS. RAT is additional and depends on the establishment's risk class and FAP. The full-year illustration uses a separate modelled 35.8% stack, with RAT at 2% and FAP at 1.0.
Simples Nacional generally includes employer CPP in DAS, except Annex IV activities, which pay it separately. Eligible CPRB sectors follow their own transition mix, so neither alternative should be folded into the ordinary illustration.
What an employee actually costs you
A fixed full service year has twelve ordinary salary months, including salary paid during leave. Add one full 13th salary and the additional one-third vacation bonus, then apply the stated employer charges to that remuneration. Adding ordinary vacation salary again would count it twice.
| Fixed monthly gross | Full-year employer budget | Scope |
|---|---|---|
| R$3,777.00 | R$68,388.88 | Economy-wide earnings reference; ordinary-regime FPAS 515 services employer, RAT 2%, FAP 1.0 |
| R$16,250.00 | R$294,233.33 | Senior back-end developer median reference; ordinary-regime FPAS 515 services employer, RAT 2%, FAP 1.0 |
These full-year budgets exclude Simples and CPRB alternatives, benefits, overtime, collective additions, severance and provider fees. They are illustrations rounded at the annual-total level, not payroll reconciliations. A 12-month extrapolation of an ordinary monthly subtotal omits the 13th salary and vacation supplement.
Working time, overtime and the enacted change
The current ordinary limit is eight hours a day and 44 hours a week, with overtime paid at least 50% above ordinary pay. EC 141 changes the weekly limit in stages.
| Current rule | 8 hours/day; 44 hours/week; at least 50% overtime premium | Constitution |
| First EC 141 phase | Two months after publication: 42 hours/week and two paid weekly rest days | EC 141/2026 |
| Second EC 141 phase | One year after the initial two-month period: 40 hours/week | EC 141/2026 |
EC 141 was published on 16 October 2026. Existing employment contracts receive the reduced hours and additional paid rest without a nominal or proportional salary cut.
A collective agreement may use a compensatory monthly pattern that averages two paid rest days, provided at least one rest day falls within every maximum one-week work period. A degree holder earning at least two and a half times the RGPS benefit ceiling may fall outside the hours and time-control rules, but weekly-rest protection remains.
Leave, sick pay and parental leave
Annual and family leave have statutory entitlements; public holidays depend on the employee's location.
| Annual leave | 30 calendar days after 12 months for an employee with no more than five unjustified absences; pay includes at least one-third above normal salary | CLT; Constitution |
| Public holidays | 10 + local public holidays | UFG 2026 holiday calendar; Lei nº 9.093/1995 |
| Qualifying sick leave | Employer pays full salary for the first 15 days before the INSS benefit | eSocial production FAQ |
| Maternity salary | 120 days for childbirth | INSS maternity salary |
| General paternity leave through 2026 | Five days | Constitution |
Check the public-holiday total where the employee works. Municipal law establishes religious holidays, including Good Friday, so those days are not universal federal entitlements.
The paternity-leave law begins on 1 January 2027, when general leave becomes 10 days; it becomes 15 days in 2028. The stated 20-day phase for 2029 depends on the specified fiscal target. If the target is missed, the law defers that phase.
The 13th salary in the annual calendar
A full-year employee receives a 13th salary equal to one monthly salary, with the first instalment due by 30 November and the second by 20 December. This is additional annual remuneration, already included with its modelled employer charges in the fixed full-year cost illustrations above.
The twelve ordinary monthly salaries already include salary during annual leave, while the one-third vacation supplement is extra. The illustrations assume unchanged fixed monthly pay. Where pay varies, use the applicable remuneration and collective terms; no universal variable-pay calculation is established here.
Termination: notice and payments
Employer-led termination requires notice and closing payments that depend on the reason for dismissal and the employee's history.
| Situation | Notice or payment | Budget treatment |
|---|---|---|
| Employer dismissal without just cause | 30–90 days: 30 days for up to one service year, plus three days for each service year, to a 90-day maximum | A 40% FGTS fine is calculated on the deposits made during the employment contract. |
| Resignation | The 40% FGTS fine is not a default resignation payment. | No single termination amount can be set without the employee's history and the circumstances of the exit. |
| Dismissal for cause | The 40% FGTS fine is not a default payment for dismissal for cause. | No single termination amount can be set without the employee's history and the circumstances of the exit. |
The 30–90 days rule applies to employment, not an independent-services contract. The full-year budgets above exclude contingent end-of-service payments. Submit eSocial S-2299 termination data generally within ten days of termination, and calculate the final amount from the employment circumstances; the FGTS fine alone is not a complete severance total.
Recent changes employers must schedule for
- 26 May 2026 — occupational-risk management. Revised NR-1 took effect and expressly includes work-related psychosocial risk factors in the occupational-risk process. Review the workplace risk inventory rather than assuming a categorical fine.
- 16 October 2026 — hours and weekly rest transition. EC 141 was published on this date. Two months after publication, the ordinary weekly limit becomes 42 hours and two paid weekly rest days apply; one year after that initial two-month period, the limit becomes 40 hours. Existing employment contracts receive the reduced hours and added rest without a nominal or proportional salary cut.
- 2026 — qualifying CPRB employers. The transition combines 60% of the eligible sector revenue rate with 50% of the specified ordinary employer payroll contribution. It applies only to qualifying sectors, so it does not replace the ordinary employer-cost illustration in this guide.
- 1 November 2026 and 1 January 2027 — covered Simples service suppliers. ME/EPP service suppliers covered by the rule move to the national NFS-e issuer on 1 November 2026; applicable CBS/IBS effects for Simples follow separately on 1 January 2027. A temporary CPF identifier for autonomous NFS-e issuers and non-rejection of missing IBS/CBS fields through 2026 do not create a universal individual issuance duty.
- 31 March 2026 / 1 January 2027 onward — paternity leave. The law was enacted on 31 March 2026 and starts with 10 days in 2027 and 15 days in 2028. Its stated 20-day phase for 2029 applies only if the fiscal target is met; otherwise it is deferred.
- 18 June 2026 — Tema 1389 procedure. First-instance labour courts and regional labour courts may resume the relevant PJ and autonomous-worker cases through judgment, but the stay returns after regional-court judgment pending the Supreme Court's merits decision. This procedural change does not approve every PJ arrangement.
What a mistake costs and who pays
Exposure depends on who employs or contracts for the work and on how the work is performed in practice.
| Party | Risk | Amount |
|---|---|---|
| Employer | Dismissal without just cause | 40% FGTS fine on deposits made during the employment contract |
| Contracting client in statutory outsourcing | Subsidiary liability for labour obligations during the service period | Case-specific; no verified fixed amount |
| Company engaging a purported contractor | The facts may indicate employment where personal, non-occasional paid work is performed under the company's dependence | Case-specific; no verified fixed amount |
| Employing company | Late or missing eSocial admission and termination records | Case-specific; no verified fixed amount |
For the detailed employee-versus-contractor test, see the Brazil contractor guide. A contractor label or an invoice from a legal entity (PJ) does not by itself settle the classification where the practical arrangement has the features of employment.
Companies should reassess their organizational structures, business models and hiring models
— Rafael Caetano de Oliveira, Partner — Labor & Employment, Mattos Filho
Statutory temporary work is limited to replacing permanent staff or meeting complementary demand. Use a registered temporary-work company, check its registration in SIRETT, and apply the 180-day assignment limit and conditional further 90 days only to that model. Those limits do not govern outsourced services or a general employer-of-record engagement; the legal outcome depends on the facts of each arrangement.
For a fixed full-service year, twelve monthly salaries include ordinary vacation pay but omit the 13th salary and the additional one-third vacation supplement. A 12-month payroll subtotal therefore understates the full-year budget. The legal employer must file ordinary S-2200 admission data by the day before work starts and S-2299 termination data generally within ten days of termination. A missed filing has no verified fixed financial outcome here.
Questions people actually ask
Can a foreign company hire an employee in Brazil without its own local entity?
A foreign company can use a Brazilian local-employer route, either through its own entity or through an employer of record that employs the worker for the engagement. A genuinely independent contractor instead delivers contracted services and is not a substitute for an employment relationship under the company's direction. Statutory temporary work is a separate model for replacing permanent staff or meeting complementary demand, with a 180-day assignment limit and a conditional further 90 days; it is not a general employer-of-record term.
What is the minimum wage in Brazil per month and per hour?
The national minimum wage is R$1,621 / month, or R$54.04 a day and R$7.37 an hour, from 1 January 2026. Check the applicable collective agreement and local rules before setting pay, because they may set a higher floor for the employment.
What is the average salary in Brazil, and is it a useful developer benchmark?
The R$3,777 / month PNAD figure is economy-wide real earnings from all work among occupied people, so it is not a technology-salary benchmark. Formal admissions averaged R$2,410.74 in August 2026, while the Robert Half senior back-end developer median is R$16,250 a month, with a R$12,400–R$20,900 range. Use the measure that matches the role and population you are budgeting for.
How much does one full year of Brazilian employment cost after the 13th salary?
For the defined ordinary-regime FPAS 515 services employer, with fixed monthly salary, RAT at 2% and FAP at 1.0, the full-year illustration is R$68,388.88 at R$3,777 monthly gross and R$294,233.33 at R$16,250. It includes twelve ordinary salary months, one 13th salary, the additional one-third vacation supplement and the modelled employer charges. It excludes regime alternatives, benefits, overtime, collective additions, severance and provider fees.
How many hours can employees work after EC 141/2026?
The current ordinary limit is eight hours a day and 44 hours a week, with overtime paid at least 50% above ordinary pay. Two months after EC 141/2026 was published, the weekly limit becomes 42 hours and two paid weekly rest days apply; one year after that initial two-month period, the limit becomes 40 hours. Existing contracts receive the reduced hours and added rest without a nominal or proportional salary cut.
When must an employer report a new hire to eSocial?
For an ordinary employee, eSocial S-2200 admission data is due by the day before work starts. The S-2190 preliminary route may apply instead where its conditions are met, so choose the filing route before the start date.
How much notice is owed on dismissal?
Employer notice runs from 30–90 days: 30 days for up to one service year, plus three days per service year to a 90-day maximum. On dismissal without just cause, the employer may also owe a 40% FGTS fine calculated on deposits made during the employment contract. This employment rule does not set the notice period in an independent-services contract.
When does longer paternity leave begin?
General paternity leave is five days through 2026. The new law provides 10 days in 2027 and 15 days in 2028; its stated 20-day phase for 2029 depends on the fiscal target being met, and otherwise is deferred.
Sources
- 4dev.com. Employer of Record in Brazil. Accessed 25 October 2026.
- 4dev.com. Hiring contractors in Brazil. Accessed 25 October 2026.
- 4dev.com. Contractor Platform. Accessed 23 October 2026.
- Ministério da Fazenda / IBGE. Informativo PNAD Contínua, agosto 2026 (Ministry of Finance PNAD). Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Novo Caged, agosto 2026 (Ministry of Labour Caged). Accessed 23 October 2026.
- Robert Half. Salário de Desenvolvedor(a) Back-End Sênior (Robert Half 2026 guide). Accessed 23 October 2026.
- DREI. Empresas Estrangeiras. Accessed 23 October 2026.
- eSocial. Manual WEB GERAL. Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Norma Regulamentadora nº 1. Accessed 23 October 2026.
- Ministério da Justiça e Segurança Pública. Autorização de Residência Laboral. Accessed 23 October 2026.
- Presidência da República. Decreto nº 12.797/2025. Accessed 23 October 2026.
- Ministério da Previdência Social. Salário mínimo, 2022/2024 (Ministry of Social Security series). Accessed 23 October 2026.
- Presidência da República. Decreto nº 12.342/2024. Accessed 23 October 2026.
- Receita Federal. Contribuições previdenciárias (pessoas físicas) (Receita Federal social-security guidance). Accessed 23 October 2026.
- eSocial. Tabela 04: Códigos e Alíquotas de FPAS/Terceiros (eSocial FPAS table). Accessed 23 October 2026.
- Presidência da República. Lei nº 8.036/1990 (FGTS Law). Accessed 23 October 2026.
- Ministério da Previdência Social. FAP: Fator Acidentário de Prevenção (Social Security FAP guidance). Accessed 23 October 2026.
- INSS. Tabela de contribuição mensal (INSS contribution table). Accessed 23 October 2026.
- Receita Federal. Tributação de 2026 (Receita Federal 2026 table). Accessed 23 October 2026.
- Presidência da República. Constituição da República Federativa do Brasil de 1988, art. 7º (Constitution). Accessed 23 October 2026.
- eSocial. Manual de Orientação do eSocial S-1.3 (2026) (eSocial S-1.3 manual). Accessed 23 October 2026.
- Presidência da República. Lei nº 8.212/1991, art. 22. Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Perguntas frequentes — FGTS Digital. Accessed 23 October 2026.
- Supremo Tribunal Federal. Contribuição previdenciária sobre terço de férias será cobrada a partir de decisão sobre o tema. Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Perguntas frequentes — Proteja o Trabalho. Accessed 23 October 2026.
- Presidência da República. Emenda Constitucional nº 141, de 16 de outubro de 2026. Accessed 23 October 2026.
- Presidência da República. Consolidação das Leis do Trabalho (CLT). Accessed 23 October 2026.
- Universidade Federal de Goiás. Calendário de feriados e pontos facultativos de 2026 (UFG 2026 holiday calendar). Accessed 23 October 2026.
- Presidência da República. Lei nº 9.093/1995. Accessed 23 October 2026.
- eSocial. Perguntas frequentes — Produção Empresas (eSocial production FAQ). Accessed 23 October 2026.
- INSS. Salário-Maternidade (INSS maternity salary). Accessed 23 October 2026.
- Presidência da República. Lei nº 15.371/2026. Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Consultar Registro de Empresa de Trabalho Temporário. Accessed 23 October 2026.
- 4dev.com. Countries. Accessed 23 October 2026.
- Presidência da República. Lei nº 6.019/1974. Accessed 23 October 2026.
- Senado Federal. Consolidação das Leis do Trabalho, arts. 2–3 and 9. Accessed 23 October 2026.
- Receita Federal. Contribuição Previdenciária — Anexo IV do Simples Nacional. Accessed 23 October 2026.
- Presidência da República. Lei nº 12.506/2011. Accessed 23 October 2026.
- Centro de Tecnologia da Informação Renato Archer. Ecossistema de inovação de Campinas é destaque em prêmio da CNI. Accessed 23 October 2026.
- Prefeitura de São Paulo. Com mais de 251 mil admissões em agosto, capital bate recorde de contratações para o mês. Accessed 23 October 2026.
- Presidência da República. Lei nº 14.973/2024. Accessed 23 October 2026.
- Receita Federal. Simples Nacional: NFS-e Nacional será obrigatória para ME e EPP a partir de 1º de novembro de 2026. Accessed 23 October 2026.
- Portal da Nota Fiscal de Serviço eletrônica. Orientação sobre os prazos para destaque de IBS e CBS nas NFS-e. Accessed 23 October 2026.
- Supremo Tribunal Federal. Tema 1389 — andamento do ARE 1532603. Accessed 23 October 2026.
- Supremo Tribunal Federal. STF retira suspensão de processos sobre pejotização na primeira instância e nos TRTs. Accessed 23 October 2026.
- Ministério do Trabalho e Emprego. Trabalho Temporário — SIRETT. Accessed 23 October 2026.
- Mattos Filho. Pulso Mattos Filho: 2025 Integrated Report. Accessed 23 October 2026.