Employee Leasing in Brazil

• Employee leasing services allow companies to easily navigate the legal landscape of Brazilian labor laws and remove the risk of labor-related disputes and penalties.
• Employee leasing helps businesses to flexibly control labor costs and quickly adapt their local workforce according to their own needs and budget.
• Employee leasing in Brazil gives companies direct access to a diverse pool of skilled professionals who are very familiar with the local business world.
• By outsourcing HR-related tasks through employee leasing, businesses can focus more on their core business activities, strategic goals, and growth strategies, allowing them to be more competitive in the Brazilian market.

• We customize candidate selection to meet our client’s specific needs and criteria.
• After client approval, we source and secure the best candidates.
• Our payroll services adhere to international standards, ensuring accuracy and compliance.
• We handle the payment of social contributions and taxes in strict accordance with Brazilian labor laws.
• We efficiently manage all other expenses and allowances on behalf of our clients.
• We track paid leaves and employee vacations in alignment with employment contracts.
• If requested, we negotiate and implement private insurance options for employees.
• We maintain open lines of communication with our clients, ensuring ongoing collaboration and management of their workforce.

• Brazil has a vast and diverse consumer market with over 214 million people. This population size presents significant opportunities for companies looking to tap into various industries, including technology.
• Brazil has experienced significant growth in its middle-class population, which is currently estimated to represent almost half of the country’s total population. This expanding middle class represents a growing consumer base with increasing purchasing power, creating many opportunities for businesses.
• Brazil’s geographical location in South America makes it a strategic gateway to other Latin American markets. Companies investing in Brazil can use it as a hub for expanding into neighboring countries, taking advantage of regional trade agreements, notably the Southern Common Market (Mercosur).
• Brazil has been experiencing an increasing demand for IT services, including software development, cybersecurity, and cloud computing. The rapid digital transformation of businesses in Brazil has encouraged Brazilian youth to invest their time into improving their various IT skills. The number of IT professionals in Brazil is estimated to be more than 1.6 million.

• The minimum wage in Brazil is set at BRL 1,320 (EUR 241.8) per month.
• The payroll cycle in Brazil can either be bi-weekly or monthly, with salaries typically paid on the 15^th and 30^th days of the month for bi-weekly payroll cycles and on the 30^thfor monthly cycles.
• The 13^th-month salary bonus is mandatory in Brazil. It has to be paid in two halves, one in November and one in December.

• Employer Contributions
  Social Security	20.00% – 26.80%
  Employees Severance Indemnity Fund	8.00%
  Vacation Bonus	2.78%
  Work Accident Insurance	2.00%
  Total	32.78% – 39.58%
  Employee Contributions
  Social Security	7.50% – 14.00%
  Total	7.50% – 14.00%
  Employee Income Tax
  Up to BRL 22,344 per year (EUR 4,092)	0.00%
  Between BRL 22,344 and BRL 33,924 (EUR 6,213)	7.50%
  Between BRL 33,924 and BRL 45,012 (EUR 8,244)	15.00%
  Between BRL 45,012 and BRL 55,980 (EUR 10,253)	22.50%
  From BRL 55,980	27.50%

• Working hours in Brazil cannot exceed 44 hours per week.
• Overtime pay is compulsory if the working hours limit is exceeded. Overtime work cannot exceed 2 hours per day.
• Overtime work is paid at a rate of 150% of the regular salary on normal working days and 200% on weekends and public holidays.

• Employees in Brazil are entitled to a minimum of 30 days of paid vacation per year.
• Brazil celebrates 9 public holidays:
  • New Year’s Day: January 1^st
  • Tiradentes’ Day: April 21^st
  • Labor Day: May 1^st
  • Independence Day: September 7^th
  • Our Lady of Aparecida: October 12^th
  • All Souls’ Day: November 2^nd
  • Republic Proclamation Day: November 15^th
  • Christmas: December 25^th
  • State Holiday: Varies from one state to another

• Female employees in Brazil are entitled to 120 days of paid maternity leave. Employees receive their full pay during maternity leave, covered by social security.
• New fathers can take up to 5 days of paid paternity leave after the birth of their child. Pay during this leave is fully covered by the employer.
• Employees in Brazil are entitled to 15 days of paid sick leave per year, fully covered by the employer. If the leave exceeds 15 days, employees can apply to receive monthly payments by social security.
• Employees can take 5 consecutive days of paid leave after the death of an immediate family member and 3 days for their marriage.

• Employees in Brazil have to give a one-month notice before leaving their jobs.

Further Useful Information

Additional information about the advantages of the Brazilian market and the strengths of the local workforce is provided by the Brazilian Investment Authority.