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Country Hiring Guide

Discover & Hire Top Talents in Brazil

Everything you need to know about the country's employment laws, culture, and workforce insights.

Capital
Capital

Brasília UTC-5 to UTC-2

Economic Hubs
Economic Hubs

São Paulo, Rio de Janeiro, Brasília

Currency
Currency

Brazilian Real (BRL)

Languages
Languages

Portuguese, English

Payroll
Payroll

monthly or semi monthly

Employer Tax
Employer Tax

31.70% – 39.30%

Workforce Insights

Talent Landscape in Brazil

Talent landscape in Brazil

Brazil has an estimated labor force of about 108.3 million (2025), with talent demand concentrated in technology, financial services, agribusiness, manufacturing and consumer goods. International employers are most likely to find relevant candidate pools for Software & Data, Accounting & Finance, and Sales & Marketing. Its scale can support multi function hiring, although availability and compensation vary significantly by location, seniority and industry.

Major Economic Hubs

São Paulo, Rio de Janeiro, Brasília

Skills In-Demand

Software & Data

Working Culture

Jeitinho, Flexibility and Clear Guardrails

Brazilian teams are often resourceful and flexible when navigating complex situations, sometimes associated with jeitinho. Managers should value practical problem solving while setting clear ethical, compliance and quality boundaries.

Personal Relationships and Warm Communication

Trust is strengthened through conversation, responsiveness and a sense of personal connection. A cold, purely transactional style can slow cooperation even when the proposal is strong.

Hierarchy with Regional and Sector Variation

Senior authority is visible in many organisations, while technology and creative teams may be more informal. Communication and work rhythm also differ across São Paulo, Rio de Janeiro, the south, northeast and other regions.

Average Salary

Job TitleAvg Monthly Salary (BRL)
Accounting & Finance
Administrative Executive, Junior (1-3 years)3,350 BRLS$4,556
Administrative Executive, Mid (3-5 years)4,500 BRLS$6,120
Book Keeper, Junior (1-3 years)3,000 BRLS$4,080
Book Keeper, Mid (3-5 years)4,100 BRLS$5,576
Finance Executive, Junior (1-3 years)3,900 BRLS$5,304
Finance Executive, Mid (3-5 years)5,100 BRLS$6,936
Creatives
Graphic Designer, Junior (1-3 years)3,900 BRLS$5,304
Graphic Designer, Mid (3-5 years)5,600 BRLS$7,616
UI/UX Designer, Junior (1-3 years)4,100 BRLS$5,576
UI/UX Designer, Mid (3-5 years)7,150 BRLS$9,724
Data Analytics
Data Analyst, Junior (1-3 years)5,600 BRLS$7,616
Data Analyst, Mid (3-5 years)7,350 BRLS$9,996
Data Engineering
Data Engineer, Junior (1-3 years)5,600 BRLS$7,616
Data Engineer, Mid (3-5 years)9,050 BRLS$12,308
AI & Machine Learning
Data Scientist, Junior (1-3 years)5,600 BRLS$7,616
Data Scientist, Mid (3-5 years)7,550 BRLS$10,268
Machine Learning Engineer, Junior (1-3 years)4,750 BRLS$6,460
Machine Learning Engineer, Mid (3-5 years)7,150 BRLS$9,724
Digital Marketing
Content Marketing, Junior (1-3 years)4,550 BRLS$6,188
Content Marketing, Mid (3-5 years)6,700 BRLS$9,112
Digital Marketing, Junior (1-3 years)4,550 BRLS$6,188
Digital Marketing, Mid (3-5 years)6,700 BRLS$9,112
Growth Marketing, Junior (1-3 years)4,750 BRLS$6,460
Growth Marketing, Mid (3-5 years)7,150 BRLS$9,724
Software Development
Backend Developer, Junior (1-3 years)5,850 BRLS$7,956
Backend Developer, Mid (3-5 years)8,650 BRLS$11,764
Job TitleAvg Monthly Salary (BRL)
DevOps
DevOps Engineer, Junior (1-3 years)5,600 BRLS$7,616
DevOps Engineer, Mid (3-5 years)7,550 BRLS$10,268
Site Reliability Engineer, Junior (1-3 years)5,600 BRLS$7,616
Site Reliability Engineer, Mid (3-5 years)8,000 BRLS$10,880
Customer Support
Customer Service Officer, Junior (1-3 years)2,800 BRLS$3,808
Customer Service Officer, Mid (3-5 years)3,650 BRLS$4,964
Customer Experience
Customer Success Manager, Junior (1-3 years)4,100 BRLS$5,576
Customer Success Manager, Mid (3-5 years)5,850 BRLS$7,956
HR Operations
HR Executive, Junior (1-3 years)3,650 BRLS$4,964
HR Executive, Mid (3-5 years)4,950 BRLS$6,732
FinTech
Blockchain Developer, Junior (1-3 years)4,550 BRLS$6,188
Blockchain Developer, Mid (3-5 years)6,700 BRLS$9,112
Payments Engineer, Junior (1-3 years)4,550 BRLS$6,188
Payments Engineer, Mid (3-5 years)6,050 BRLS$8,228
Cloud Computing
Cloud Engineer, Junior (1-3 years)5,200 BRLS$7,072
Cloud Engineer, Mid (3-5 years)7,550 BRLS$10,268
Hiring Guide

Hiring Guide in Brazil

This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.

For details, browse the topics through the tabs below.

Hiring Guide in Brazil

Payroll in Brazil

Payroll Cycle

Salary is commonly paid at month end, or in two instalments around the 15th and 30th.

Minimum Wage

A statutory national minimum wage applies, while some states may set higher regional wage floors.

Overtime Pay

- Generally 8 hours per day and 44 hours per week. - Ordinary overtime is generally limited to 2 hours per day.

- Ordinary overtime: Hourly Rate × at least 1.50. - Sunday or public holiday not offset by another day off: Hourly Rate × 2.00.

Bonus

13th Month

Brazil requires the décimo terceiro salário or 13th salary for employees.

13th salary = 1/12 of December remuneration for each qualifying month in the calendar year. A month counts when the employee worked at least 15 days. Variable remuneration is averaged under the statutory rules.

Employees are entitled to the full amount after 12 qualifying months and a proportional amount for partial year service. The first instalment is generally paid between February and 30 November, and the second by 20 December. Terminating employees generally receive the accrued proportional amount, except in legally excluded cases such as dismissal for cause.

Employees Benefits

Types of BenefitDetails
Mandatory
INSS social security, FGTS severance fund, occupational accident insurance and statutory benefitsINSS social security, FGTS severance fund, occupational accident insurance and statutory benefits is the principal mandatory benefit framework for eligible staff in Brazil. The employer is responsible for onboarding the worker with the administering institution, calculating contributions on the legally defined wage base and remitting both shares where employee withholding applies. Exemptions for expatriates, short assignments or specific sectors should be confirmed before payroll starts.
Statutory termination or end of service entitlement in BrazilThe employer deposits 8 percent of remuneration into the employee’s FGTS account. In a dismissal without cause, the employee can withdraw the balance and the employer generally pays a 40 percent penalty on the deposited FGTS amount, in addition to notice and accrued statutory payments.
Work injury protection under INSS social security, FGTS severance fund, occupational accident insurance and statutory benefitsWork related accidents in Brazil are handled under the statutory injury provisions associated with INSS social security, FGTS severance fund, occupational accident insurance and statutory benefits. Employers remain responsible for registration, contribution or insurance costs and timely incident reporting. Eligible workers can receive medical care and cash compensation for incapacity, disability or death according to the local schedule.
Public healthcare or mandatory medical coverage in BrazilEmployees and dependants can use the Unified Health System. Employer INSS contributions finance social security rather than a dedicated company health policy, while private medical plans are a common negotiated benefit and are regulated by the National Supplementary Health Agency.
Optional
Meal, commuting and business travel support in BrazilMeal and food vouchers can be offered through the Workers’ Food Programme. Transport vouchers are mandatory for eligible commuting employees who request them, with the employee contribution limited by law.
Performance or profit sharing bonus in BrazilVariable pay can include profit sharing under a compliant PLR programme. A properly structured PLR payment follows Law 10,101 requirements and is treated differently from ordinary salary, while routine bonuses may become salary for labour purposes.
Supplementary private medical insurance in BrazilPrivate medical insurance in Brazil should be designed around the gaps left by INSS social security, FGTS severance fund, occupational accident insurance and statutory benefits. Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll.
Housing, relocation and remote work support in BrazilHousing, relocation and remote work support in Brazil is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment.

Taxes

Country Tax

Brazil's country tax is known as Brazil is transitioning to a new dual VAT system from 2026; legacy IPI, PIS/COFINS, ICMS and ISS rules continue during the transition

Individual Tax

Tax ComponentContribution Rate (%)Details
Income Tax Structure
Resident Tax RatesUp to 27.5%Brazil applies Up to 27.5% to taxable employment income. The employee’s final liability depends on taxable pay, permitted deductions or credits, and any local surtaxes stated in the cited source.
Non-Resident Employment IncomeGenerally 25%Nonresident Brazil sourced employment income is generally subject to 25% withholding, subject to treaty or specific statutory treatment.
Taxable Income Adjustments
Main Deductions and AllowancesSee detailsBrazilian Private Pension Fund contributions (PGBL or Fapi modes only), up to 12% of gross taxable income On the annual federal income tax return, the taxpayer may elect the standard deduction, which is 20% of taxable income up to a maximum deduction of BRL16,754.34, or may deduct the following amounts: . Brazilian Private Pension Fund contributions (PGBL or Fapi modes only), up to 12% of gross taxable income. .
Taxable & Exempt Components
Bonuses and Cash AllowancesGenerally taxable at marginal employment rateIn Brazil, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies.
Benefits in KindTaxable value at marginal rate where applicableIn Brazil, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support.
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