Employment & Payroll
What it takes to employ people in Brazil: CLT employment contracts, mandatory benefits, payroll taxes and contributions, termination rules and the monthly payroll and eSocial routine.
Need hands-on help with employment & payroll in Brazil? Our team works with foreign companies and their local subsidiaries every day.
Talk to Our Brazil Payroll Specialists →Brazil’s Payroll Tax Relief Phase-Out (CPRB): What Subsidiaries Pay Through 2028
Payroll tax relief in Brazil is being phased out: how the CPRB transition works from 2025 to 2027, what it costs and what to check before…
Employment & PayrollExpatriate tax in Brazil: residency, the 2026 income tax changes and leaving the country
When a foreign executive becomes a Brazilian tax resident, what Law 15,270/2025 changed in 2026 and how to leave the tax net at the end.
Employment & PayrollStock Options and RSUs in Brazil: Tax, Social Security and Labor Rules for Foreign Parent Plans
How Brazil treats stock options and RSUs from a foreign parent: STJ Themes 1226 and 1379, the open RSU question and 15% tax on share sales.
Employment & PayrollSocial Security Agreements: Avoiding Double Contributions for Assignees in Brazil
How Brazil's social security agreements spare assignees double contributions: countries covered, maximum periods, certificates and payroll rules.
Starting a BusinessWork and Investor Visas in Brazil for Foreign Executives
Immigration routes for executives sent to a Brazilian subsidiary: the R$600,000 test, work and technical routes, arrival steps and visits.
Industry GuidesHiring Developers in Brazil: CLT Employees, PJ Contractors or an Employer of Record
The three ways foreign tech companies hire developers in Brazil: CLT, PJ contractors and EOR, with STF Theme 1389, IP and remote work rules.
Employment & PayrollPayroll Outsourcing in Brazil: How It Works for Foreign-Owned Companies
What a payroll provider does in Brazil, how it differs from an EOR, who does what each month, the payroll calendar and what to ask first.
Employment & PayrollPaying Administrators in Brazil: Pró-Labore, Social Security and Income Tax
How Brazilian subsidiaries pay administrators: pró-labore vs employment, 20% plus 11% social security, FGTS, income tax and non-resident directors.
Employment & PayrolleSocial and Monthly Payroll Compliance in Brazil
How eSocial, DCTFWeb and FGTS Digital connect, which events are reported and when, and the gaps most often found in foreign subsidiaries.
Employment & PayrollTerminating an Employee in Brazil: Notice, Severance and the FGTS Penalty
Brazil has no at-will employment. The four termination types, what each costs, the 10-day payment deadline and protected employees.
Setting up or running a company in Brazil?
Tell us where you are. We listen before proposing anything and, if we are not the right fit, we will say so in the first conversation.