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Social security totalisation agreements in Brazil: which countries, how long staff can stay on home cover, and how to claim

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Brazil has social security agreements in force with Mercosur (Argentina, Paraguay, Uruguay), the Ibero-American Convention and 20 bilateral partners including the United States, Germany, Japan, Canada, France, Italy, Portugal, Spain, Switzerland and India. They let periods of contribution in both countries be added up for benefits and let a posted worker stay on home country social security for a fixed time: 12 months under Mercosur and the Ibero-American Convention, 24 months with Germany and 5 years with the United States and Japan. Agreements with Cape Verde, Israel, Sweden and the CPLP convention are signed but not yet in force; where no agreement applies, a foreign assignee in Brazil pays Brazilian contributions in full.

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

Bilateral social security agreements in force	20 agreementsMinistério da Previdência Social list, as of 2026-10-27 · in force
Social security agreement with Argentina	Yes, Mercosur Multilateral Agreement and Ibero-American Convention Decreto nº 5.722/2006; Decreto nº 8.358/2014, as of 2026-10-27 · in force
Social security agreement with the United States	Yes, in force 1 October 2018 Decreto nº 9.422/2018, as of 2026-10-27 · in force
Posting period on home cover, United States agreement	5 yearsDecreto nº 9.422/2018, agreement art. 5, as of 2026-10-27 · in force
Posting period on home cover, Japan agreement (extendable by 3)	5 yearsDecreto nº 7.702/2012, agreement art. 7, as of 2026-10-27 · in force
Posting period on home cover, Germany agreement	24 monthsDecreto nº 8.000/2013, agreement art. 7, as of 2026-10-27 · in force
Posting period on home cover, Mercosur agreement	12 monthsDecreto nº 5.722/2006, agreement art. 5, as of 2026-10-27 · in force
Posting period on home cover, Ibero-American Convention (extendable once by consent)	12 monthsDecreto nº 8.358/2014, convention art. 10, as of 2026-10-27 · in force

The rule

1. The Ministry of Social Security lists as in force the Mercosur Multilateral Agreement (Argentina, Brazil, Paraguay and Uruguay; listed as in force from 1 June 2005 and promulgated by Decreto nº 5.722 of 13 March 2006), the Ibero-American Multilateral Social Security Convention (promulgated by Decreto nº 8.358 of 13 November 2014) and bilateral agreements with Germany, Austria, Belgium, Bulgaria, Canada, Chile, Korea, Spain, the United States, France, Greece, India, Italy, Japan, Luxembourg, Mozambique, Portugal, Quebec, the Czech Republic and Switzerland. Agreements with Cape Verde, Israel and Sweden and the CPLP Multilateral Convention await congressional approval and a promulgation decree.
Cost to do it: No fee to obtain a certificate of coverage; processed by the social security institutions.Ministério da Previdência Social, list of international agreements in force, List of agreements in force and pending, 2026-10-27 official text · verified 2026-10-27

2. Under the agreement with the United States, signed on 30 June 2015 and in force from 1 October 2018, a worker sent by an employer in one country to work temporarily in the other stays only under the home country's social security if the posting is not expected to exceed 5 years; the same applies to postings to an affiliated company. After a 5 year posting, a new exemption requires 6 months away from the host country.
Cost to do it: Avoids double contributions for up to 5 years.
Example: A US manager posted to São Paulo on R$30,000.00 a month with a US certificate of coverage avoids the 20 percent Brazilian employer contribution, R$6,000.00 a month, and stays on US social security. / About US$1,090.77 a month.Decreto nº 9.422 of 25 June 2018 (promulgates the Brazil United States Social Security Agreement of 30 June 2015), Agreement art. 5 §§ 2 to 4; art. 23, 2018-06-25 official text · verified 2026-10-27

3. Under the agreement with Japan, a posted worker stays under the sending country's legislation if the posting is not expected to exceed 5 years; in special circumstances the authorities may agree to extend it by up to 3 more years. The agreement covers pensions (Japan's national pension and employees' pension insurance; Brazil's general regime old age, disability and survivor benefits).
Cost to do it: Avoids double pension contributions for up to 5 years, extendable by 3.Decreto nº 7.702 of 15 March 2012 (promulgates the Brazil Japan Social Security Agreement of 29 July 2010), Agreement arts. 2 and 7 §§ 1 and 2, 2012-03-15 official text · verified 2026-10-27

4. Under the agreement with Germany, the sending country's legislation continues to apply to a posted worker during the first 24 months, counted from the first day of the month in which work starts in the other country.
Cost to do it: Avoids double contributions for up to 24 months.Decreto nº 8.000 of 8 May 2013 (promulgates the Brazil Germany Social Security Agreement of 3 December 2009), Agreement art. 7 § 1, 2013-05-08 official text · verified 2026-10-27

5. Under the Ibero-American Convention, a worker in a professional, research, scientific, technical, management or similar role posted temporarily by a company of one state to another remains under the home state's legislation for up to 12 months, extendable once for an equal period only exceptionally and with prior express consent of the host state. Where a bilateral or multilateral agreement also applies, the provision more favorable to the beneficiary prevails.
Cost to do it: Up to 12 months on home cover, 24 with consent.Decreto nº 8.358 of 13 November 2014 (promulgates the Ibero-American Multilateral Social Security Convention of 10 November 2007), Convention arts. 8 and 10(a), 2014-11-13 official text · verified 2026-10-27

6. 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 home state's social security for up to 12 months, extendable only exceptionally with consent of the host state.
Cost to do it: Up to 12 months on home cover.Decreto nº 5.722 of 13 March 2006 (promulgates the Mercosur Multilateral Social Security Agreement of 15 December 1997), Agreement arts. 4 and 5(a), 2006-03-13 official text · verified 2026-10-27

7. Entry into force dates in Brazil for other bilateral agreements, per the ministry's table: Belgium 12 February 2015 (Decreto nº 8.405), Canada 25 July 2014 (Decreto nº 8.288), Chile 2 September 2010 (Decreto nº 7.281), Spain 1 December 1995 (Decreto nº 1.689), France 1 September 2014 (Decreto nº 8.300), Greece 12 March 1990 (Decreto nº 99.088), India 1 January 2024 (Decreto nº 11.916), Italy 11 February 1966 (Decreto nº 57.759), Luxembourg 1 April 2018 (Decreto nº 9.564), Portugal 18 April 1995 (Decreto nº 1.457), Quebec 1 October 2016 (Decreto nº 10.061) and Switzerland 1 October 2019 (Decreto nº 10.038).
Cost to do it: No fee.Ministério da Previdência Social, table of international agreements in force (11 March 2024), Table of agreements, dates of entry into force, 2024-03-11 official text · verified 2026-10-27

8. A worker transferred abroad by a Brazilian employer stays under Brazilian social security and FGTS rules, and Brazilian labor protection applies where more favorable, except for assignments of up to 90 days with express notice, round trip tickets and non salary allowances.
Cost to do it: Brazilian contributions continue during the transfer; an agreement may avoid paying in the host country too.Lei nº 7.064 of 6 December 1982, arts. 1 and 3 (art. 1 as worded by Lei nº 11.962 of 2009 and Lei nº 14.978 of 2024), Arts. 1 and 3 sole paragraph, 1982-12-06 official text · verified 2026-10-27

Agreement	Posting on home cover	Extension	In force in Brazil
United States	5 years	New posting only after 6 months away	1 October 2018
Japan	5 years	Up to 3 more years by agreement	16 March 2012
Germany	24 months	Not provided in art. 7	9 May 2013
Ibero-American Convention	12 months	Once, 12 months, with host consent	14 November 2014 (domestic, per ministry table)
Mercosur (incl. Argentina)	12 months	Exceptional, with host consent	1 June 2005 (ministry list); promulgated 13 March 2006

Posting periods under selected agreements (Decretos nº 9.422/2018, 7.702/2012, 8.000/2013, 8.358/2014 and 5.722/2006).

Worked example

A German company posts an engineer to its Brazilian subsidiary on R$30,000.00 a month (US$5,453.85). With a German certificate of coverage, German social security applies for the first 24 months and the subsidiary does not pay the 20 percent Brazilian employer contribution on that salary. From month 25, Brazilian contributions apply in full unless another arrangement under the agreement is approved.

Step by step

Check whether the home country has an agreement in force with Brazil on the ministry's list.
Confirm the posting limit and the roles covered by the specific agreement.
Obtain a certificate of coverage from the home country institution before the employee starts in Brazil.
Register the assignment in Brazilian payroll systems as required and calendar the end of the posting period.
For Brazilian staff sent abroad, apply Lei nº 7.064 and request a Brazilian certificate to avoid host country contributions.
For Argentina, see the Mercosur and Ibero-American rules and the related guide below.

Common traps

Signed but unratified agreements (Cape Verde, Israel, Sweden, CPLP) give no relief yet.
A posting expected from the start to exceed the limit does not qualify, even for the first months, under the US and Japan wording.
Agreements cover social security contributions, not income tax; tax treaties are separate.
The Mercosur and Ibero-American limits apply only to professional, technical, management and similar roles.
Some agreements cover pensions only (Japan), so other contributions may still be due.

Sources

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