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Remote and hybrid work in Brazil, including employees working from abroad

Last verified: 2026-10-27 · Status: Stable

Remote work (teletrabalho) must be written into the employment contract, covers fully remote and hybrid staff, and may be paid by time, with normal hours rules and overtime, or by output, which removes hours control. The contract must say who pays for equipment and internet and how expenses are reimbursed, and those items are not salary; the employer may call a remote employee back to the office with at least 15 days of transition. A remote employee hired in Brazil who chooses to work from abroad remains under Brazilian law unless agreed otherwise, and local collective agreements follow the establishment the employee is assigned to.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.5007 per US dollar for 26 October 2026, the last business day before verification. The real moved sharply that day (R$5.0377 on 23 October), so conversions are for orientation only.

Key facts

Remote work must be in the written contract	Yes CLT art. 75-C, as of 2026-10-27 · in force
Minimum transition when the employer recalls a remote worker	15 daysCLT art. 75-C § 2, as of 2026-10-27 · in force
Hours rules for remote work paid by output or task	Not applicable CLT arts. 62, III and 75-B § 3, as of 2026-10-27 · in force
Remote equipment and expense reimbursement count as salary	No CLT art. 75-D sole paragraph, as of 2026-10-27 · in force
Law applicable to an employee hired in Brazil who chooses to work remotely abroad	Brazilian law, unless agreed otherwise CLT art. 75-B § 8, as of 2026-10-27 · in force
Child age up to which parents get priority for remote positions	4 yearsCLT art. 75-F, as of 2026-10-27 · in force
Assignments abroad excluded from Lei nº 7.064	90 daysLei nº 7.064 art. 1 sole paragraph, as of 2026-10-27 · in force

The rule

1. Remote work is work done outside the employer's premises, mostly or partly, using information and communication technology, that is not external work by nature. Going to the office regularly for specific tasks does not change the classification. Remote workers may be paid by time or by output or task; when paid by output or task, the working hours chapter does not apply. Remote work is not the same as telemarketing.
Cost to do it: No fee. Time paid remote workers keep overtime rights; output paid remote workers do not.CLT art. 75-B as worded by Lei nº 14.442 of 2 September 2022; art. 62, III, CLT art. 75-B caput and §§ 1 to 4; art. 62, III, 2022-09-02 official text · verified 2026-10-27 · changed: Lei nº 14.442 of 2 September 2022 redefined remote work to cover hybrid work and limited the hours exemption to remote work paid by output or task.

2. Time outside normal hours spent using equipment, software or apps for remote work is not time at the employer's disposal and is not on call time, unless an individual or collective agreement provides otherwise. An individual agreement may set schedules and communication channels, respecting legal rest periods. Interns and apprentices may work remotely.
Cost to do it: No fee; set out-of-hours contact rules in writing.CLT art. 75-B §§ 5, 6 and 9 as worded by Lei nº 14.442 of 2 September 2022, CLT art. 75-B §§ 5, 6 and 9, 2022-09-02 official text · verified 2026-10-27

3. Remote workers are covered by the local laws and collective agreements of the territory of the establishment to which they are assigned. If an employee hired in Brazil chooses to work remotely from abroad, Brazilian law applies (except the rules of Lei nº 7.064 on transferred workers), unless the parties agree otherwise.
Cost to do it: Brazilian payroll, FGTS and social security continue for an employee working abroad by choice; check host country tax and immigration separately.CLT art. 75-B §§ 7 and 8 as worded by Lei nº 14.442 of 2 September 2022, CLT art. 75-B §§ 7 and 8, 2022-09-02 official text · verified 2026-10-27

4. Remote work must be expressly stated in the individual employment contract. Moving from on site to remote work requires mutual agreement in a contract addendum; the employer may require a return to on site work with a transition period of at least 15 days, also in an addendum. If the employee chose to work from a place other than the one in the contract, the employer does not pay the costs of returning to on site work, unless agreed otherwise.
Cost to do it: Return relocation costs fall on the employee who moved by choice, unless the contract says otherwise.CLT art. 75-C as worded by Lei nº 14.442 of 2 September 2022 and Lei nº 13.467 of 13 July 2017, CLT art. 75-C caput and §§ 1 to 3, 2022-09-02 official text · verified 2026-10-27

5. The written contract must set who buys, maintains and supplies the equipment and infrastructure for remote work and how the employee's expenses are reimbursed. These items and reimbursements are not part of remuneration.
Cost to do it: Equipment and allowances agreed in the contract, without FGTS or social security reflections.
Example: A home office allowance of R$300 a month for internet and power, set in the contract, is not salary and carries no 8 percent FGTS or 20 percent employer social security. / About US$54.54 a month.CLT art. 75-D inserted by Lei nº 13.467 of 13 July 2017, CLT art. 75-D and sole paragraph, 2017-07-13 official text · verified 2026-10-27

6. The employer must instruct remote employees expressly and ostensibly on precautions to avoid occupational disease and accidents, and the employee signs a responsibility term undertaking to follow them.
Cost to do it: Training and a signed term; no fee.CLT art. 75-E inserted by Lei nº 13.467 of 13 July 2017, CLT art. 75-E and sole paragraph, 2017-07-13 official text · verified 2026-10-27

7. When filling positions that can be done remotely, employers must give priority to employees with disabilities and to employees with children or wards up to 4 years old.
Cost to do it: No fee; document the selection criteria.CLT art. 75-F inserted by Lei nº 14.442 of 2 September 2022, CLT art. 75-F, 2022-09-02 official text · verified 2026-10-27

8. Electronic means of command, control and supervision count the same as direct personal supervision for the purposes of legal subordination, so remote management does not dilute the employment relationship.
Cost to do it: No fee; relevant to contractor versus employee classification for remote staff.CLT art. 6 sole paragraph inserted by Lei nº 12.551 of 2011, CLT art. 6 sole paragraph, 1943-05-01 official text · verified 2026-10-27

9. Collective agreements prevail over the law on rules for remote work, on call work and intermittent work.
Cost to do it: Check the convention of the assigned establishment for remote work allowances.CLT art. 611-A, VIII inserted by Lei nº 13.467 of 13 July 2017, CLT art. 611-A, VIII, 2017-07-13 official text · verified 2026-10-27

10. An employee hired in Brazil or transferred abroad by a Brazilian employer is covered by Lei nº 7.064 (Brazilian protection where more favorable, Brazilian social security and FGTS), except for assignments of up to 90 days with express notice, round trip tickets and non salary daily allowances. Remote work from abroad at the employee's own choice is outside Lei nº 7.064 under CLT art. 75-B § 8.
Cost to do it: A formal transfer abroad keeps FGTS and social security in Brazil and adds a transfer premium agreed in writing (art. 4).Lei nº 7.064 of 6 December 1982, art. 1 as worded by Lei nº 11.962 of 2009 and Lei nº 14.978 of 2024; art. 3, Arts. 1 and 3, 1982-12-06 official text · verified 2026-10-27

Clause	What to state	Basis
Regime	Remote or hybrid, assigned establishment	Arts. 75-B § 7 and 75-C
Pay basis	By time (hours rules apply) or by output (no hours control)	Arts. 62, III and 75-B §§ 2 and 3
Equipment and costs	Who supplies and maintains, reimbursement method	Art. 75-D
Availability	Contact windows and channels	Art. 75-B §§ 5 and 9
Health and safety	Instructions and signed responsibility term	Art. 75-E
Return to office	At least 15 days transition by addendum	Art. 75-C § 2
Work from abroad	Brazilian law applies unless agreed otherwise	Art. 75-B § 8

Remote work set up checklist with legal basis (CLT arts. 62, III, 75-B to 75-F).

Worked example

A São Paulo fintech lets a developer on R$15,000.00 a month (US$2,726.93) move to Portugal and keep working remotely by choice. Under CLT art. 75-B § 8 the contract stays under Brazilian law, with Brazilian payroll, FGTS of R$1,200.00 a month and social security, unless the parties agree otherwise; if the company later recalls the developer to the office with 15 days of transition, the return costs fall on the developer because the move was the developer's choice (art. 75-C § 3).

Step by step

Amend the contract by addendum to state remote or hybrid work and the assigned establishment.
Choose time based or output based pay and align time recording accordingly.
Set equipment, internet and expense reimbursement terms in writing.
Give health and safety instructions and collect the signed responsibility term.
For employees asking to work abroad, document that it is their choice, the governing law and who bears return costs; check host country tax and immigration.
Apply the collective agreement of the assigned establishment's territory.

Common traps

Remote employees paid by time keep overtime rights; only output paid remote work is outside hours control (art. 62, III).
Recalling a remote employee without a 15 day transition and an addendum breaches art. 75-C § 2.
Reimbursements paid as a flat amount without contract basis may be treated as salary.
Monitoring tools count as supervision (art. 6 sole paragraph), which matters if remote staff are engaged as contractors.
Work from abroad does not remove Brazilian payroll obligations by default.

Sources

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