EOR Brazil advice and updates
Latest Advice
Articles on CLT contracts, eSocial payroll, the 13º salário, dismissal costs and leave, for employers outside Brazil. We revise them when a law, a rate or a court ruling changes.
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The Brazil 40-hour week proposal: what PEC 221/2019 would change and how to prepare
The Brazil 40-hour week proposal is pending in the Senate and not law. Here is what PEC 221/2019 would change and what employers can prepare now.
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Pejotização and PJ contract risk while STF Tema 1389 is pending
Pejotização and PJ contract risk: a PJ invoice that hides a job can be recharacterised under CLT art. 3, and STF Tema 1389 is still undecided.
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The 13th salary and vacation third explained with one Brazilian salary
The 13th salary and vacation third explained: both are statutory, both attract employer charges, and together they raise annual pay to 13⅓ monthly salaries.
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At-will vs CLT dismissal rules: what ending a job costs in Brazil
At-will vs CLT dismissal rules: Brazil lets employers dismiss without cause, then charges notice, a 40% FGTS fine and a settlement due within 10 days.
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US vs Brazil employer charges, from FICA to FGTS
US vs Brazil employer charges: federal FICA of about 7.65% up to a wage base, against Brazilian charges of 35.8% with no cap on 13⅓ salaries.
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UK firms employing Brazilian talent: where the CLT departs from UK practice
UK firms employing Brazilian talent pay charges from the first real, 30 days’ leave with a one-third bonus and statutory notice, all under the CLT.
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What US businesses employing in Brazil should expect from the CLT
US businesses employing in Brazil hire under the CLT, which adds uncapped employer charges, a 13th salary, a holiday bonus and paid notice to the budget.
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IP and inventions with Brazilian staff: who ends up owning the work
Brazilian rules favour the employer on inventions and software. Under an EOR the employer of record employs the person, so your contracts must pass those rights on to you.
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INSS, FGTS and employer charges in Brazil, line by line
Brazilian employer charges come to about 35.8% of pay, and they also apply to the 13º salário and holiday pay. Here is each line, the assumptions behind it and a 2026 worked…
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Teletrabalho rules in Brazil for companies hiring remote staff
In Brazil a remote role has to be spelt out in the employment contract, with equipment and costs agreed on paper. The CLT’s teletrabalho chapter explained for foreign employers.
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CLT contract terms and probation, explained for employers abroad
Brazilian contracts default to open-ended, probation tops out at 90 days and the week is 44 hours. Here is what a foreign employer should put in writing.
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Sick leave and INSS benefit in Brazil: what the employer covers first
In Brazil the employer usually pays the first 15 days of a sick absence and the INSS takes over from day 16. Here is how that works through an EOR.
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More on Brazil
14 questions on CLT hiring
Short answers on cost, contracts, leave, tax and dismissal under the CLT, with 2026 figures and a longer article behind each one.
Open the guide →Payroll, contracts, exits
Contracts, monthly payroll through eSocial, FGTS deposits, leave and exits, handled by our Brazil team.
See services →The people behind it
A team of specialists in Brazilian employment and payroll, and how we work as your employer of record.
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