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Social security, FGTS and work accident rules for employers in Brazil

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

On every employee the employer pays 20 percent social security on total pay plus 1 to 3 percent accident insurance (RAT), deposits 8 percent of pay into the worker's FGTS account by the 20th of the following month through FGTS Digital, and withholds the employee's own 7.5 to 14 percent contribution up to the R$8,475.55 ceiling. Late FGTS deposits carry TR correction, 0.5 percent monthly interest and a fine of 5 percent in the month due or 10 percent afterwards, and inspection fines of 30 percent of the debt. Work accidents must be reported by the next business day, and an injured worker who returns from accident leave has 12 months of job protection.

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

Employer social security on payroll	20 %Lei nº 8.212 art. 22, I, as of 2026-10-27 · in force
Accident insurance contribution (RAT), lowest rate	1 %Lei nº 8.212 art. 22, II, as of 2026-10-27 · in force
Accident insurance contribution (RAT), highest rate	3 %Lei nº 8.212 art. 22, II, as of 2026-10-27 · in force
Employer contribution on pay to individual contractors	20 %Lei nº 8.212 art. 22, III, as of 2026-10-27 · in force
Lowest employee contribution rate (2026)	7.5 %Portaria Interministerial MPS/MF nº 13/2026, as of 2026-10-27 · in force
Top employee contribution rate (2026)	14 %Portaria Interministerial MPS/MF nº 13/2026, as of 2026-10-27 · in force
Monthly contribution ceiling (2026)	8475.55 BRLPortaria Interministerial MPS/MF nº 13/2026, as of 2026-10-27 · in force
FGTS monthly deposit rate	8 %Lei nº 8.036 art. 15, as of 2026-10-27 · in force
FGTS monthly deposit deadline	20th of the following month Lei nº 8.036 art. 15, as of 2026-10-27 · in force
FGTS fine on dismissal without cause	40 %Lei nº 8.036 art. 18 § 1, as of 2026-10-27 · in force
FGTS late deposit fine from the month after the due month	10 %Lei nº 8.036 art. 22 § 2-A, as of 2026-10-27 · in force
FGTS late deposit interest	0.5 % per monthLei nº 8.036 art. 22 § 1, as of 2026-10-27 · in force
Inspection fine on unpaid FGTS	30 % of debtLei nº 8.036 art. 23 § 2, b, as of 2026-10-27 · in force
Deadline to report a work accident	first business day after the accident Lei nº 8.213 art. 22, as of 2026-10-27 · in force
Job protection after accident leave	12 monthsLei nº 8.213 art. 118, as of 2026-10-27 · in force

The rule

1. The employer pays social security of 20 percent of total remuneration paid, due or credited to employees in the month, and 20 percent of pay to individual contractors (contribuintes individuais) who provide services to it. It also pays the RAT accident insurance contribution of 1, 2 or 3 percent of payroll for light, medium or serious accident risk of its main activity, and the ministry may reclassify a company's rate based on its accident record.
Cost to do it: 22 percent of payroll with RAT at 2 percent, before third party contributions.
Example: Salary R$10,000.00: employer social security R$2,000.00 plus RAT at 2 percent R$200.00 = R$2,200.00 a month. / About US$399.95 a month.Lei nº 8.212 of 24 July 1991; art. 22, I and III as worded by Lei nº 9.876 of 1999; art. 22, II as worded by Lei nº 9.732 of 1998, Art. 22, I, II (a to c) and III, and § 3, 1991-07-24 official text · verified 2026-10-27

2. Employees contribute at progressive rates on pay up to the 2026 ceiling of R$8,475.55: 7.5 percent up to R$1,621.00, 9 percent to R$2,902.84, 12 percent to R$4,354.27 and 14 percent to R$8,475.55. Individual contributors pay 20 percent (11 percent under the simplified plan, 5 percent for MEI and low income optional contributors).
Cost to do it: Withheld from the employee; maximum R$988.09 a month.
Example: Salary R$10,000.00: employee contribution capped at R$988.09. / About US$179.63.Portaria Interministerial MPS/MF nº 13 of 9 January 2026, as published by the Instituto Nacional do Seguro Social, Monthly contribution tables 2026, 2026-01-09 official text · verified 2026-10-27

3. Employers deposit, by the 20th day of each month, 8 percent of each worker's remuneration for the previous month into the worker's FGTS account, including the items in CLT arts. 457 and 458 and the 13th salary. For apprentices the rate is 2 percent.
Cost to do it: 8 percent of gross pay (2 percent for apprentices).
Example: Salary R$10,000.00: monthly FGTS deposit R$800.00; on the 13th salary another R$800.00. / About US$145.44 each.Lei nº 8.036 of 11 May 1990, art. 15 as worded by Lei nº 14.438 of 2022; § 7 inserted by Lei nº 10.097 of 19 December 2000, Art. 15 caput and § 7, 1990-05-11 official text · verified 2026-10-27 · changed: Lei nº 14.438 of 2022 moved the monthly FGTS deadline from the 7th to the 20th day of the month.

4. Employers declare payroll and FGTS data in a digital system (eSocial) and pay the FGTS Digital guide (GFD) by Pix using the QR code on the guide, by the 20th of the month after the payroll month; if the 20th is not a banking day the deadline moves to the previous banking day. The data declared counts as acknowledgment of the debt and allows collection without further assessment.
Cost to do it: No fee for the guide; payroll software or provider cost.Lei nº 8.036 of 11 May 1990, art. 17-A as worded by Lei nº 14.438 of 2022 and Lei nº 13.932 of 2019; gov.br FGTS Digital service rules, Art. 17-A caput and §§ 1 and 2, 1990-05-11 official text · verified 2026-10-27

5. A worker may withdraw the FGTS balance on dismissal without just cause (including indirect dismissal, mutual fault and force majeure), on termination by mutual agreement (up to 80 percent), on closure of the company or establishment, after 3 uninterrupted years outside the FGTS regime, and in other legal cases. A worker who opts for the annual birthday withdrawal (saque-aniversário) withdraws a share of the balance each year by a table from 50 percent on balances up to R$500 down to 5 percent plus R$2,900 above R$20,000; if dismissed without cause, that worker can still withdraw the dismissal fine but not the balance. Returning to the dismissal withdrawal system takes effect on the first day of the 25th month after the request.
Cost to do it: No employer cost; affects what the employee receives on exit.Lei nº 8.036 of 11 May 1990, arts. 20 (I, I-A, II, VIII and XX), 20-A to 20-D and Annex, as worded by Lei nº 13.932 of 2019 and Lei nº 13.467 of 2017, Arts. 20, 20-A, 20-C and 20-D § 7; Annex, 1990-05-11 official text · verified 2026-10-27

6. Late FGTS deposits are corrected by the TR and carry interest of 0.5 percent a month or fraction plus a fine of 5 percent in the month the deposit was due and 10 percent from the following month. Labor inspection fines are 30 percent of the updated debt for failing to deposit, and R$100 to R$300 per affected worker for failing to file or for filing incorrect FGTS information; fines are doubled for fraud, obstruction or repetition and halved for micro and small businesses. An installment agreement suspends the penalty. FGTS records must be kept for 5 years after each contract ends.
Cost to do it: 5 or 10 percent fine plus 0.5 percent a month interest and TR on late deposits; 30 percent inspection fine on unpaid debt.
Example: An R$800.00 deposit paid one month late: fine 10 percent R$80.00 plus interest 0.5 percent R$4.00 plus TR. If found by inspection unpaid, the fine is 30 percent: R$240.00. / About US$15.27 late charges; US$43.63 inspection fine.Lei nº 8.036 of 11 May 1990, art. 22 as worded by Lei nº 14.438 of 2022 and Lei nº 9.964 of 2000; art. 23 as worded by Lei nº 14.438 of 2022; art. 23-A inserted by Lei nº 13.932 of 2019, Art. 22 §§ 1, 2 and 2-A; art. 23 §§ 1, 1-A, 2, 3 and 3-A; art. 23-A, 1990-05-11 official text · verified 2026-10-27

7. On dismissal without just cause the employer deposits into the FGTS account a fine of 40 percent of all deposits made during the contract, monetarily corrected with interest; the fine is 20 percent for mutual fault or force majeure recognized by the Labor Court. The deposits for the termination month and the prior month must also be made.
Cost to do it: 40 percent of the corrected FGTS deposits of the contract.
Example: FGTS deposits of R$62,400 over five years: dismissal fine R$24,960.00. / About US$4,537.60.Lei nº 8.036 of 11 May 1990, art. 18 as worded by Lei nº 9.491 of 1997, Art. 18 caput and §§ 1 to 3, 1990-05-11 official text · verified 2026-10-27

8. A work accident is one at work that causes injury or functional disturbance leading to death or loss or reduction of work capacity; occupational and work related diseases listed by the ministry are treated as accidents. The INSS presumes the work link when there is an epidemiological technical link (NTEP) between the activity and the disease code; the employer may contest it, with suspensive appeal.
Cost to do it: Accident classification raises the RAT reclassification risk and triggers job protection.Lei nº 8.213 of 24 July 1991, arts. 19 and 20; art. 21-A inserted by Lei nº 11.430 of 2006, Arts. 19, 20 and 21-A §§ 1 and 2, 1991-07-24 official text · verified 2026-10-27

9. The employer must report a work accident (CAT) to social security by the first business day after it occurs, and immediately in case of death, under a fine between the minimum and maximum contribution salary, increased on repetition. If the employer fails to report, the worker, dependants, union, doctor or any public authority may file it, without relieving the employer.
Cost to do it: Fine between the minimum contribution salary (R$1,621.00 in 2026) and the ceiling (R$8,475.55) per unreported accident.
Example: An unreported accident can cost up to R$8,475.55 in fines. / Up to about US$1,540.81.Lei nº 8.213 of 24 July 1991, art. 22 as worded by Lei Complementar nº 150 of 2015, Art. 22 caput and §§ 2, 3 and 5, 1991-07-24 official text · verified 2026-10-27

10. A worker who suffered a work accident keeps the job for at least 12 months after the accident sickness benefit ends, whether or not an accident indemnity is received. Social security must sue those responsible to recover benefits when the accident results from neglect of safety and hygiene standards.
Cost to do it: Dismissal within the 12 months exposes the employer to reinstatement or pay for the remaining period; regressive suits recover the benefits paid.
Example: A worker on R$5,000 dismissed 4 months after returning from accident leave can claim the remaining 8 months: R$40,000.00 plus charges. / About US$7,271.80.Lei nº 8.213 of 24 July 1991, art. 118; art. 120 as worded by Lei nº 13.846 of 2019, Arts. 118 and 120, 1991-07-24 official text · verified 2026-10-27

Item	Who bears it	R$	US$
Employer social security 20 percent	Employer	2,000.00	363.59
RAT 2 percent	Employer	200.00	36.36
FGTS 8 percent	Employer	800.00	145.44
Employee social security (capped)	Employee, withheld	988.09	179.63
Total employer cost on top of salary	Employer	3,000.00	545.39

Monthly charges on a salary of R$10,000.00 with RAT at 2 percent (Lei nº 8.212 art. 22; Lei nº 8.036 art. 15; Portaria Interministerial MPS/MF nº 13/2026). Third party contributions and income tax excluded. USD at R$5.5007.

Worked example

A software company with 50 employees and an average salary of R$10,000.00 has a monthly payroll of R$500,000.00. Employer social security and RAT at 2 percent add R$110,000.00 and FGTS R$40,000.00, a total of R$150,000.00 a month (US$27,269.26) before third party contributions, 13th salary and vacation bonus.

Step by step

Register the company and each worker in eSocial before the first payroll.
Confirm the RAT rate for the main activity and monitor any reclassification under Lei nº 8.212 art. 22 § 3.
Pay the FGTS Digital guide by Pix by the 20th of the following month, earlier if the 20th is not a banking day.
File a CAT by the first business day after any work accident and track the 12 month job protection on return.
Keep FGTS records for 5 years after each contract ends.

Common traps

Paying FGTS late even by one month raises the fine from 5 to 10 percent (Lei nº 8.036 art. 22 § 2-A).
The 40 percent dismissal fine is calculated on all deposits of the contract, corrected, not on the current balance after withdrawals.
Dismissing a worker within 12 months after accident leave ends violates Lei nº 8.213 art. 118.
The NTEP presumption puts the burden on the employer to show a disease is not work related.
Contractor invoices from individuals carry the 20 percent employer contribution (Lei nº 8.212 art. 22, III).

Sources

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