Countries › Brazil › Guide › 7. Labor and employment › Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing

Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing

Last verified: 2026-10-25 · Status: Changing

Brazilian employees are hired under the CLT with a 2026 minimum wage of R$1,621 a month, a 13th salary, 30 days of paid vacation plus a one third bonus, an 8 percent FGTS deposit and 20 percent employer social security plus 1 to 3 percent accident insurance, so a hire costs roughly 1.4 times the 12 monthly salaries before third party levies. Dismissal without cause is always possible but costs notice of 30 to 90 days and a fine of 40 percent of the FGTS balance; a mutual termination halves both. Constitutional Amendment 141 of 16 October 2026 cuts the normal week to 42 hours with two paid rest days from mid December 2026 and to 40 hours a year later, with no pay cut, while outsourcing of any activity, including the core one, remains lawful.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.0377 per US dollar for 23 October 2026, the last business day before verification. Conversions are for orientation only.

Key facts

National minimum wage, monthly	1621.00 BRLDecreto nº 12.797/2025 art. 1, as of 2026-01-01 · in force
National minimum wage, monthly, in USD at PTAX R$5.0377 (23 October 2026)	321.77 USDDecreto nº 12.797/2025 art. 1, as of 2026-10-23 · in force
National minimum wage, hourly	7.37 BRLDecreto nº 12.797/2025 art. 1 sole paragraph, as of 2026-01-01 · in force
Maximum normal daily hours	8 hoursCF art. 7 XIII; CLT art. 58, as of 2026-10-25 · in force
Maximum normal weekly hours from two months after publication of EC 141 (mid December 2026)	42 hoursEmenda Constitucional nº 141/2026 art. 6 I, as of 2026-10-16 · pending
Maximum normal weekly hours one year after the 42 hour step (mid December 2027)	40 hoursEmenda Constitucional nº 141/2026 art. 6 II; CF art. 7 XIII, as of 2026-10-16 · pending
Paid weekly rest days from two months after publication of EC 141	2 daysCF art. 7 XV as worded by EC nº 141/2026; EC 141 art. 10 I, as of 2026-10-16 · pending
Minimum overtime premium	50 %CLT art. 59 § 1; CF art. 7 XVI, as of 2026-10-25 · in force
Maximum overtime per day	2 hoursCLT art. 59, as of 2026-10-25 · in force
Paid annual vacation	30 calendar daysCLT art. 130 I, as of 2026-10-25 · in force
Vacation bonus over normal salary (minimum)	33.33 %CF art. 7 XVII, as of 2026-10-25 · in force
Mandatory 13th salary	1 monthly salaries per yearLei nº 4.090/1962 art. 1, as of 2026-10-25 · in force
FGTS monthly deposit by employer	8 %Lei nº 8.036/1990 art. 15, as of 2026-10-25 · in force
FGTS fine on dismissal without cause, share of deposits	40 %Lei nº 8.036/1990 art. 18 § 1, as of 2026-10-25 · in force
Minimum dismissal notice	30 daysLei nº 12.506/2011 art. 1, as of 2026-10-25 · in force
Maximum dismissal notice (30 days plus 3 per year of service)	90 daysLei nº 12.506/2011 art. 1 sole paragraph, as of 2026-10-25 · in force
Maximum trial (experience) contract	90 daysCLT art. 445 sole paragraph, as of 2026-10-25 · in force
Maximum fixed term contract	24 monthsCLT art. 445, as of 2026-10-25 · in force
Employer social security on payroll, before RAT and third party levies	20 %Lei nº 8.212/1991 art. 22 I, as of 2026-10-25 · in force
Top marginal employee social security rate	14 %Portaria Interministerial MPS/MF nº 13/2026, as of 2026-01-01 · in force
Monthly contribution and benefit ceiling (RGPS)	8475.55 BRLPortaria Interministerial MPS/MF nº 13/2026, as of 2026-01-01 · in force
Maternity leave	120 daysCF art. 7 XVIII, as of 2026-10-25 · in force
Outsourcing of the core activity allowed	Yes, with subsidiary liability of the client Lei nº 6.019/1974 arts. 4-A and 5-A § 5, as of 2026-10-25 · in force
Mandatory union dues	No, deduction needs prior express authorization CLT art. 579, as of 2026-10-25 · in force
Disability hiring quota for companies with 100 or more employees	2 to 5 %Lei nº 8.213/1991 art. 93, as of 2026-10-25 · in force

The rule

1. From 1 January 2026 the national minimum wage is R$1,621.00 a month, R$54.04 a day and R$7.37 an hour. The Constitution guarantees a nationally unified minimum wage set by law, and pay never below the minimum for workers on variable pay. Collective agreements and some states set higher floors for specific categories.
Cost to do it: R$1,621.00 a month per full time employee as the legal floor, before employer charges.
Example: Minimum wage R$1,621.00 a month; R$7.37 an hour. / About US$321.77 a month; about US$1.46 an hour.Decreto nº 12.797 of 23 December 2025 (under Lei nº 14.663/2023 and Lei nº 15.077/2024); Constituição Federal art. 7, IV and VII, Decreto nº 12.797 art. 1 and sole paragraph, 2025-12-23 official text · verified 2026-10-25 · changed: Raised from R$1,518.00 in 2025 to R$1,621.00 from 1 January 2026 (published in the DOU of 24 December 2025).

2. Normal work may not exceed 8 hours a day. Up to 2 overtime hours a day may be added by individual agreement or collective agreement, paid at least 50 percent above the normal hour; collective agreements cannot lower that 50 percent premium.
Cost to do it: At least 1.5 times the normal hourly rate for each overtime hour, capped at 2 hours a day.
Example: At the minimum hourly wage of R$7.37, each overtime hour costs at least R$11.06. / About US$2.19 per overtime hour at the minimum wage.Consolidação das Leis do Trabalho (CLT, Decreto-Lei nº 5.452 of 1 May 1943), art. 59 as worded by Lei nº 13.467 of 13 July 2017; Constituição Federal art. 7, XVI, CLT arts. 58, 59 and 611-B, X; CF art. 7, XIII and XVI, 2017-07-13 official text · verified 2026-10-25

3. Constitutional Amendment 141 cuts the normal working week from 44 to 40 hours and grants 2 paid weekly rest days, one preferably on Sunday, ending the six days on, one day off roster as the default. It is phased: no more than 42 hours a week two months after publication, and no more than 40 hours one year after that. The cut applies to existing contracts with no nominal or proportional pay reduction, including for salary floors. Collective agreement clauses on hours and rest that conflict with it lose effect two months after publication. Collective agreements may average 2 rest days a week over the calendar month if at least 1 rest day falls in every week of work. Employees with a university degree earning at least 2.5 times the social security benefit ceiling are outside the hours and time control rules, unless the employer or a collective agreement grants them, but keep the rest days. A complementary law may create transition relief for individual microentrepreneurs, micro and small companies, conditioned on keeping jobs.
Cost to do it: Same monthly pay for fewer hours: moving from 44 to 40 hours at constant pay raises the cost per hour worked by 10 percent (44 divided by 40), before any overtime needed to cover the gap.
Example: An employee on R$3,000 a month for 44 hours keeps R$3,000 for 42 hours from mid December 2026 and for 40 hours from mid December 2027. / About US$595.51 a month either way; the employer buys about 9 percent fewer normal hours for the same dollars.Emenda Constitucional nº 141 of 16 October 2026, amending Constituição Federal art. 7, Art. 1 (CF art. 7, XIII, XV and §§ 2 and 3), arts. 2, 3, 4, 5, 6, 8 and 10, 2026-10-16 official text · verified 2026-10-25 · changed: Promulgated and published in the DOU extra edition of 16 October 2026. The 2 rest day rule (CF art. 7, XV) takes effect two months after publication; the rest of the amendment took effect on publication, with the hours cut phased to 42 hours after two months (mid December 2026) and 40 hours one year later (mid December 2027).

4. Every employee receives a 13th salary each December equal to one twelfth of the December pay for each month worked, with 15 or more days counting as a full month. Half is advanced between February and November (or with vacation if the employee asks in January) and the balance is paid by 20 December. It is also due pro rata on dismissal without cause.
Cost to do it: One extra monthly salary a year, which also bears FGTS and employer social security (Lei nº 8.036 art. 15; Lei nº 8.212 art. 28 § 7).
Example: Salary R$10,000: first half R$5,000 by 30 November, balance R$5,000 by 20 December (employee withholdings come out of the balance). / About US$1,985.03 in total, paid in two halves of about US$992.52.Lei nº 4.090 of 13 July 1962; Lei nº 4.749 of 12 August 1965; Constituição Federal art. 7, VIII, Lei nº 4.090 arts. 1 and 3; Lei nº 4.749 arts. 1 and 2, 1962-07-13 official text · verified 2026-10-25

5. After each 12 months of employment the employee earns 30 calendar days of paid vacation (fewer if unjustified absences exceed 5), and vacation pay carries a bonus of at least one third of the normal salary.
Cost to do it: One third of a monthly salary a year on top of the 12 salaries.
Example: Salary R$10,000: vacation bonus R$3,333.33 a year. / About US$661.68 a year.CLT art. 130 as worded by Decreto-Lei nº 1.535 of 13 April 1977; Constituição Federal art. 7, XVII, CLT art. 130, I to IV; CF art. 7, XVII, 1977-04-13 official text · verified 2026-10-25

6. Employers deposit, by the 20th of each month, 8 percent of the prior month's remuneration of each worker, including the 13th salary, into the worker's FGTS account. On dismissal without just cause the employer deposits a fine of 40 percent of all deposits made during the contract, with monetary correction and interest (20 percent for reciprocal fault or force majeure recognized by the Labor Court). Collective agreements cannot reduce the deposits or the fine.
Cost to do it: 8 percent of payroll every month, plus a 40 percent fine on the FGTS balance on each dismissal without cause.
Example: Salary R$10,000: R$800 a month and R$800 on the 13th salary, R$10,400 a year. / About US$2,064.43 a year.Lei nº 8.036 of 11 May 1990 (FGTS); art. 15 as worded by Lei nº 14.438 of 2022; art. 18 as worded by Lei nº 9.491 of 1997, Art. 15 caput; art. 18 §§ 1 and 2; CLT art. 611-B, III, 1990-05-11 official text · verified 2026-10-25

7. The employer pays social security of 20 percent of total remuneration paid, due or credited to employees in the month, plus an accident insurance contribution (RAT) of 1, 2 or 3 percent depending on whether the main activity's accident risk is light, medium or serious. The 13th salary is part of the contribution base. There is no ceiling on the employer's 20 percent.
Cost to do it: 21 to 23 percent of payroll, before third party contributions and before the special regimes covered on the payroll taxes page.
Example: Salary R$10,000 with RAT of 2 percent: R$2,200 a month, R$28,600 a year including the 13th salary. / About US$436.71 a month, about US$5,677.19 a year.Lei nº 8.212 of 24 July 1991; art. 22, I as worded by Lei nº 9.876 of 1999; art. 22, II as worded by Lei nº 9.732 of 1998, Art. 22, I and II; art. 28 § 7, 1991-07-24 official text · verified 2026-10-25

8. Employees contribute to social security at progressive rates from January 2026: 7.5 percent up to R$1,621.00; 9 percent from R$1,621.01 to R$2,902.84; 12 percent from R$2,902.85 to R$4,354.27; 14 percent from R$4,354.28 to R$8,475.55. R$8,475.55 is the 2026 ceiling of the general social security regime (RGPS), so the employee's contribution stops there. The employer withholds it from pay.
Cost to do it: Borne by the employee; the employer's cost is the duty to withhold and pay it.
Example: Salary R$10,000 (above the ceiling): R$988.09 withheld a month. Salary R$5,000: R$501.51. / About US$196.14 a month at the ceiling; about US$99.55 on a R$5,000 salary.Portaria Interministerial MPS/MF nº 13 of 9 January 2026, as published by the Instituto Nacional do Seguro Social, Contribution table for employees, domestic and casual workers, 2026-01-09 official text · verified 2026-10-25

9. An employment contract may be tacit or express, verbal or written, for an indefinite term, a fixed term or intermittent work. A fixed term contract may not exceed 2 years, and a trial (experience) contract may not exceed 90 days.
Cost to do it: No registration fee; employer charges apply from the first day, including during the trial period.CLT art. 443 as worded by Lei nº 13.467 of 13 July 2017; art. 445 as worded by Decreto-Lei nº 229 of 28 February 1967, CLT art. 443 caput; art. 445 and sole paragraph, 2017-07-13 official text · verified 2026-10-25

10. Notice of dismissal is at least 30 days for employees with up to 1 year of service, plus 3 days per year of service in the same company, up to 60 extra days, for a total of up to 90 days. If the employer gives no notice it owes the salary for the notice period, which also counts as service time.
Cost to do it: Up to 3 months of salary when paid in lieu of notice.
Example: Employee with 5 full years on R$10,000: 45 days of notice, R$15,000 if paid in lieu. / About US$2,977.55.Lei nº 12.506 of 11 October 2011; CLT art. 487; Constituição Federal art. 7, XXI, Lei nº 12.506 art. 1 and sole paragraph; CLT art. 487 § 1, 2011-10-11 official text · verified 2026-10-25

11. On termination the employer must record it in the employee's work card (CTPS), notify the authorities and pay the termination amounts, delivering the payment and the proof of notification within 10 days of the end of the contract. Late payment triggers an administrative fine per worker and a fine in favor of the employee equal to one month's salary.
Cost to do it: One extra month of salary to the employee if the 10 day deadline is missed.
Example: Missing the deadline for an employee on R$10,000 adds R$10,000 to the bill. / About US$1,985.03.CLT art. 477 as worded by Lei nº 13.467 of 13 July 2017, Art. 477 caput and §§ 2, 6 and 8, 2017-07-13 official text · verified 2026-10-25

12. Employer and employee may end the contract by mutual agreement. The employer then pays half of the notice (if paid in lieu) and half of the FGTS fine, that is 20 percent, and all other amounts in full. The employee may withdraw up to 80 percent of the FGTS balance but cannot claim unemployment insurance.
Cost to do it: Half of the notice and half of the FGTS fine compared with a dismissal without cause.
Example: 5 years on R$10,000 with an FGTS balance of R$52,000: notice R$7,500 and fine R$10,400, R$17,900 in total instead of R$35,800. / About US$3,553.21 instead of about US$7,106.42.CLT art. 484-A, inserted by Lei nº 13.467 of 13 July 2017, Art. 484-A, I and II, §§ 1 and 2, 2017-07-13 official text · verified 2026-10-25

13. Collective agreements prevail over the law on listed subjects, including working hours within constitutional limits, an annual hours bank, meal breaks, remote work, on call and intermittent work, productivity pay and profit sharing. They may not cut listed rights such as FGTS deposits and the fine, unemployment insurance or the 50 percent overtime premium. A clause that cuts salary or hours must protect employees against dismissal without cause while it lasts. Union dues may be deducted only with the employee's prior and express authorization.
Cost to do it: No mandatory union levy without the worker's authorization; negotiating a company level agreement is a professional cost set by the parties.CLT arts. 611-A and 611-B, inserted by Lei nº 13.467 of 13 July 2017; art. 579 as worded by Lei nº 13.467, CLT art. 611-A, I to XV and § 3; art. 611-B, III and X; art. 579, 2017-07-13 official text · verified 2026-10-25

14. An employee with a university degree and a monthly salary of at least 2 times the social security benefit ceiling may agree individually on the subjects of CLT art. 611-A, with the same force as, and priority over, collective agreements.
Cost to do it: Applies only from the salary threshold.
Example: 2026 threshold: 2 times R$8,475.55, that is R$16,951.10 a month. The separate exclusion from hours rules in Emenda Constitucional nº 141 art. 8 starts at 2.5 times, R$21,188.88. / About US$3,364.85 a month; the hours exclusion threshold is about US$4,206.06.CLT art. 444, sole paragraph, inserted by Lei nº 13.467 of 13 July 2017, Art. 444, sole paragraph, 2017-07-13 official text · verified 2026-10-25

15. A company may transfer the performance of any of its activities, including its core activity, to a private service company with adequate economic capacity; no employment bond arises between the service company's workers and the client. The client may not use those workers for other tasks, must ensure safety and hygiene on its premises, and is subsidiarily liable for the labor debts for the period of the service. A company whose owners worked for the client in the last 18 months (unless retired) cannot be the contractor, and a dismissed employee cannot return to the same company through a service provider for 18 months. For services supplied by assignment of labor, the client withholds 11 percent of the gross invoice for social security and pays it by the 20th of the following month.
Cost to do it: No authorization fee; the client's exposure is subsidiary liability plus the 11 percent withholding on labor supply invoices.
Example: A R$100,000 invoice for assigned labor: the client withholds R$11,000 and pays it to social security in the provider's name. / About US$19,850.33 invoice; about US$2,183.54 withheld.Lei nº 6.019 of 3 January 1974, arts. 4-A and 5-A as worded by Lei nº 13.467 of 13 July 2017 and Lei nº 13.429 of 31 March 2017, arts. 5-C and 5-D inserted by Lei nº 13.467; Lei nº 8.212 art. 31, Lei nº 6.019 arts. 4-A §§ 1 and 2, 5-A §§ 1, 3 and 5, 5-C and 5-D; Lei nº 8.212 art. 31, 2017-07-13 official text · verified 2026-10-25

16. Companies with 100 or more employees must fill 2 percent (up to 200 employees), 3 percent (201 to 500), 4 percent (501 to 1,000) or 5 percent (over 1,000) of positions with people with disabilities or rehabilitated workers, and may dismiss one without cause only after hiring a replacement in the same condition. Every establishment must employ apprentices equal to 5 to 15 percent of the workers whose functions require vocational training.
Cost to do it: No fee; the cost is hiring to the quota and, for apprentices, enrolling them in a national vocational training course.
Example: A company with 400 employees must fill at least 12 positions (3 percent) with people with disabilities or rehabilitated workers.Lei nº 8.213 of 24 July 1991, art. 93 as worded by Lei nº 13.146 of 2015; CLT art. 429 as worded by Lei nº 10.097 of 19 December 2000, Lei nº 8.213 art. 93, I to IV and § 1; CLT art. 429, 1991-07-24 official text · verified 2026-10-25

17. Private companies with 100 or more employees must publish salary transparency reports every six months, with anonymized data comparing pay and leadership positions held by women and men. Where inequality is found they must adopt an action plan with targets and deadlines. Failure to publish carries an administrative fine of up to 3 percent of payroll, capped at 100 minimum wages.
Cost to do it: Compliance work twice a year; maximum fine of 100 minimum wages.
Example: Maximum fine in 2026: 100 times R$1,621, that is R$162,100. / About US$32,177.38.Lei nº 14.611 of 3 July 2023 (equal pay for women and men), Art. 5 caput and §§ 1 to 3, 2023-07-03 official text · verified 2026-10-25

18. Pregnant employees have 120 days of maternity leave with job and salary protection.Constituição Federal of 5 October 1988, Art. 7, XVIII, 1988-10-05 official text · verified 2026-10-25

19. Within Mercosur, including between Brazil and Argentina, a worker in professional, research, scientific, technical, management or similar roles sent by a company to work temporarily in another member state stays under the social security law of the home state for up to 12 months, extendable only exceptionally with the prior express consent of the host state's authority. Otherwise the worker is covered by the law of the place of work.
Cost to do it: Avoids paying social security in both countries during a posting of up to 12 months.Decreto nº 5.722 of 13 March 2006, promulgating the Mercosur Multilateral Social Security Agreement of 15 December 1997, Agreement arts. 4 and 5(a), 2006-03-13 official text · verified 2026-10-25

Item	Basis	R$ a year	US$ a year
12 monthly salaries	Contract	120,000.00	23,820.39
13th salary	One extra salary	10,000.00	1,985.03
Vacation bonus	One third of a salary	3,333.33	661.68
FGTS	8 percent of salaries and 13th	10,400.00	2,064.43
Employer social security and RAT	20 plus 2 percent of salaries and 13th	28,600.00	5,677.19
Total	About 1.44 times the 12 salaries	172,333.33	34,208.73

Annual employer cost of one employee on R$10,000 a month (about US$1,985.03), with RAT at 2 percent. Excludes third party contributions, charges on the vacation bonus, and benefits set by collective agreement. Sources: Lei nº 4.090 art. 1; CLT art. 130 and CF art. 7 XVII; Lei nº 8.036 art. 15; Lei nº 8.212 arts. 22 and 28 § 7.

Item	Dismissal without cause	Mutual agreement
Notice paid in lieu	Full: 30 days plus 3 per year, up to 90	Half
FGTS fine	40 percent of deposits	20 percent of deposits
FGTS withdrawal by employee	Under Lei nº 8.036 art. 20	Up to 80 percent of the balance
Unemployment insurance	Constitutional right for involuntary unemployment, subject to eligibility	Not available
Other amounts (salary balance, 13th, vacation)	In full	In full

Ending an indefinite contract: dismissal without cause versus mutual agreement (CLT arts. 484-A and 487; Lei nº 12.506 art. 1; Lei nº 8.036 art. 18 § 1; CF art. 7 II).

When	What applies
16 October 2026 (publication)	40 hour text in CF art. 7 XIII; no pay cut on reduction; graduates earning 2.5 times the RGPS ceiling outside hours control
Two months after publication (mid December 2026)	Maximum 42 normal hours a week; 2 paid weekly rest days; conflicting collective clauses on hours and rest lose effect
One year later (mid December 2027)	Maximum 40 normal hours a week

Working time timeline under Emenda Constitucional nº 141 of 16 October 2026 (arts. 3, 6 and 10).

Monthly contribution salary (R$)	Rate on the band
Up to 1,621.00	7.5 percent
1,621.01 to 2,902.84	9 percent
2,902.85 to 4,354.27	12 percent
4,354.28 to 8,475.55	14 percent

Employee social security rates from January 2026 (Portaria Interministerial MPS/MF nº 13 of 9 January 2026, as published by the INSS).

Worked example

Budgeting a hire. A foreign owned Brazilian subsidiary hires an engineer on R$10,000 a month (about US$1,985.03). Over a year it pays 12 salaries (R$120,000), the 13th salary (R$10,000, Lei nº 4.090 art. 1), the one third vacation bonus (R$3,333.33, CF art. 7 XVII), FGTS of 8 percent (R$10,400, Lei nº 8.036 art. 15) and employer social security plus RAT of 22 percent (R$28,600, Lei nº 8.212 art. 22). Total R$172,333.33, about US$34,208.73, or 1.44 times the 12 salaries, before third party contributions and agreed benefits. Separately it withholds the employee's own social security of R$988.09 a month, the 2026 maximum.
Dismissal after five years. The same engineer is dismissed without cause after 5 full years. Notice is 30 plus 15 days, 45 days, R$15,000 if paid in lieu (Lei nº 12.506 art. 1). Deposits of 8 percent on 13 salaries a year for 5 years total about R$52,000 before correction and interest, so the FGTS fine is about R$20,800 (Lei nº 8.036 art. 18 § 1). These two items alone come to R$35,800, about US$7,106.42, plus salary balance, pro rata 13th and vacation, all payable within 10 days (CLT art. 477 § 6). By mutual agreement the two items halve to R$17,900, about US$3,553.21, but the employee gets no unemployment insurance (CLT art. 484-A).
Planning for the shorter week. A retailer runs 44 hour weeks on a six days on, one off roster. From mid December 2026 it must schedule at most 42 normal hours and 2 paid rest days a week, and from mid December 2027 at most 40 hours, without cutting anyone's pay (EC nº 141 arts. 2 and 6). Its old collective clauses on hours and rest lose effect after two months (art. 3). A cashier on R$3,000 (about US$595.51) keeps R$3,000 for 40 hours, so the cost per hour worked rises by 10 percent; any hours above the new limit are overtime at 1.5 times (CLT art. 59 § 1).

Step by step

1. Choose the contract type before the start date: indefinite, fixed term up to 2 years, trial up to 90 days, or intermittent (CLT arts. 443 and 445). Put pay, hours and the applicable collective agreement in writing.
2. Set pay at or above the national minimum of R$1,621 and any higher floor in the category's collective agreement (Decreto nº 12.797 art. 1; CF art. 7 V).
3. Budget the full annual cost: 13 salaries, the one third vacation bonus, 8 percent FGTS and 21 to 23 percent employer social security, plus third party levies (see Payroll taxes).
4. Each month withhold employee social security by band up to R$8,475.55 and deposit FGTS by the 20th (Portaria Interministerial MPS/MF nº 13/2026; Lei nº 8.036 art. 15).
5. Pay the first half of the 13th salary between February and November and the balance by 20 December (Lei nº 4.749 arts. 1 and 2).
6. Before mid December 2026, redesign rosters for 42 hours and 2 rest days, review collective clauses on hours, and plan the step to 40 hours by mid December 2027 (EC nº 141 arts. 3 and 6).
7. Once headcount reaches 100, check the disability quota and start the six monthly salary transparency reports; check apprentice quotas at every establishment (Lei nº 8.213 art. 93; Lei nº 14.611 art. 5; CLT art. 429).
8. When outsourcing, choose a provider with adequate capital, keep its workers on the contracted tasks, withhold 11 percent on labor supply invoices and monitor the provider's payroll compliance (Lei nº 6.019 arts. 4-A and 5-A; Lei nº 8.212 art. 31).
9. On termination, calculate notice by years of service, deposit the FGTS fine, record the end in the work card, notify the authorities and pay within 10 days (Lei nº 12.506; Lei nº 8.036 art. 18; CLT art. 477).

Common traps

Budgeting the salary only. The 13th salary, vacation bonus, FGTS and employer social security add about 44 percent to 12 monthly salaries before third party levies (Lei nº 4.090; CF art. 7 XVII; Lei nº 8.036 art. 15; Lei nº 8.212 art. 22).
Turning employees into contractors. A company whose owners worked for the client in the last 18 months cannot be engaged as the service provider, and a dismissed employee cannot come back through an outsourcer for 18 months (Lei nº 6.019 arts. 5-C and 5-D).
Ignoring the outsourcer's payroll. The client is subsidiarily liable for the provider's labor debts for the service period and must withhold 11 percent on labor supply invoices (Lei nº 6.019 art. 5-A § 5; Lei nº 8.212 art. 31).
Cutting pay to match the shorter week. EC nº 141 forbids any nominal or proportional salary reduction when hours fall to 42 and then 40, including for salary floors (arts. 2 and 4).
Relying on old roster clauses. Collective clauses on hours and weekly rest that conflict with EC nº 141 lose effect two months after its publication on 16 October 2026 (art. 3).
Paying termination amounts late. Missing the 10 day deadline adds a fine of one month's salary to the employee plus an administrative fine (CLT art. 477 §§ 6 and 8).
Dismissing a quota employee without a replacement. A worker with a disability or a rehabilitated worker may be dismissed without cause only after another in the same condition is hired (Lei nº 8.213 art. 93 § 1).
Deducting union dues by default. Deduction needs the employee's prior and express authorization (CLT art. 579).
Assuming an individual contract can waive anything. Even the high earner individual agreement works only on art. 611-A subjects, and no agreement can cut FGTS or the 50 percent overtime premium (CLT arts. 444 and 611-B).
Posting staff from Argentina, or to Argentina, beyond 12 months. Home country social security cover under the Mercosur agreement lasts 12 months unless the host authority consents in advance to an extension (Decreto nº 5.722, agreement art. 5(a)); the Argentine side follows its own labor and payroll rules (see The Argentine Thread guide).

Sources

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