专业雇主 (EOR) in​​  巴西​​ 

在巴西，专业雇主）服务帮助公司管理招聘。 他们确保遵守国家/地区详细的劳动法规、工资支付义务和法定福利。 现代专业雇主涵盖了完整的就业管理工作流程。 这包括用葡萄牙语起草符合规定的合同、执行工资发放、管理社会保障缴款以及支持人力资源管理。​​ 

如果您不想设立本地实体， G-P专业雇主提供了最快捷的途径。 它省去了实体设立的麻烦，减轻了本地注册的运营负担。相反，设立巴西实体可以提供直接控制权。然而，这条路需要大量的时间、资金投入和持续的合规性跟踪。​​ 

合适的专业雇主可以帮助公司以更低的风险扩大在巴西的全球劳动力规模。 这种策略能够确保内部团队专注于核心业务重点。​​ 

在巴西雇用专业雇主​​ 

Navigating Brazil's strict tax and legal obligations demands deep local expertise that many businesses find complex. The Consolidação das Leis do Trabalho (CLT) protects talent through rigid regulations, creating operational friction for expanding businesses. G-P EOR eliminates this complexity for your business by acting as the legal employer. When you negotiate terms, you must agree on a gross salary in Brazilian Reais (BRL). Our platform manages these critical compliance factors:​​ 

• Positions of trust (cargo de confiança): Employees in senior strategic or managerial roles can be classified as exempt from overtime tracking. To qualify, their role must involve significant authority, and they must receive higher compensation, with a function gratification of at least 40% over their own effective or base salary.​​ 

• 时间控制和加班：担任非信托职位的员工在法律上有权获得超出标准限制的任何小时的加班费。准确的时间跟踪是强制性的，也是劳资纠纷的常见根源。​​ 

• 强制性薪水增加：根据工会为特定行业谈判的集体劳资谈判协议（CBA）的规定，薪水每年根据通货膨胀进行调整。这些调整的生效日期被称为 "数据库"，因工会而异，并不固定在某一个月。​​ 

• Equal pay: Brazil enforces a strict equal pay for equal work principle. Furthermore, Law No. 14,611/2023 requires private companies with 100 or more employees to participate in biannual salary transparency and remuneration-criteria reporting. If pay inequality is identified, an action plan may be required.​​ 

Managing these complex CLT mandates independently invites severe financial and legal risk. The G-P Global Employment Platform automates onboarding, payroll execution, and benefit administration across Brazil^<!---->. We combine automated compliance technology with the industry's largest team of in-country legal experts^{<!----><!----><!----><!---->}. This protection keeps your internal teams focused entirely on market capture.​​ 

巴西的雇佣合约​​ 

最佳做法是用葡萄牙语签订一份强有力的书面雇佣合同，详细说明所有雇佣条款，包括薪酬、福利和结束聘用要求。​​ 

An offer letter and employment contract should always state the salary and any compensation amounts in BRL. This ensures compliance with Brazilian legal requirements. Employers must formally register the employment relationship in Brazil's eSocial system before the employee starts work. This information populates the employee's digital labor card (Carteira de Trabalho e Previdência Social - CTPS Digital). This registration includes key details such as hire date, position, salary, and contract duration.​​ 

巴西的试用期​​ 

A probationary period can be set through a contrato de experiência for a maximum of 90 calendar days, often structured as an initial 45-day period with a 45-day extension. The extension should be express and documented, and the contract generally may be extended only once. At the end of the probationary period, the contract can be terminated with reduced severance costs.​​ 

巴西竞业禁止协议​​ 

While not explicitly regulated by labor law, non-compete clauses are more likely to be enforceable if they meet court-established criteria: a limited timeframe, commonly up to two years, a geographic scope tied to the employer’s legitimate competitive interest, a scope strictly related to genuinely competing activities, and separate financial compensation for the restricted period.​​ 

巴西的工作时间​​ 

The standard workweek is up to 44 hours, typically limited to 8 hours per day unless a valid collective agreement or specific schedule provides otherwise. Shifts exceeding 6 hours generally require a meal or rest break of at least 1 hour, which is not counted as working time. Adhering to these limits is critical to avoid overtime claims.​​ 

巴西的假期​​ 

巴西公共假期​​ 

巴西在联邦、州和市一级有许多公共假日。国家公共假日包括​​ 

• 元旦（一月1)​​ 

• 耶稣受难日​​ 

• 蒂拉丹特斯日（4 月21)​​ 

• 劳动节（五月1)​​ 

• 独立日（9 月7)​​ 

• 阿帕雷西达圣母 (十月12)​​ 

• 万灵节（11 月2)​​ 

• 共和国公告日（11 月15)​​ 

• 圣诞节（12 月25)​​ 

狂欢节和科珀斯克里斯蒂节虽然不是正式的联邦假日，但却被广泛遵守，通常被视为非工作日。​​ 

年假（假期）​​ 

Companies must be careful to comply with local labor laws regarding vacation time. After 12 months of service, employees are generally entitled to 30 calendar days of paid vacation. This vacation can be taken in a single period or split into up to 3 periods, with one period being at least 14 days and the others at least 5 days each. The entitlement may be reduced for excessive unjustified absences during the accrual period. Employees must also receive a vacation bonus, the terço constitucional, equal to one-third of their regular vacation remuneration.​​ 

病假​​ 

If an employee provides a valid medical certificate, the employer generally pays their salary for the first 15 days of sick leave. From the 16th day, the employee may receive sickness benefits from the National Institute of Social Security (INSS), subject to eligibility, INSS approval, and medical assessment. For recurrence of the same illness, connected absences may affect whether a new employer-paid period applies.​​ 

产假和陪产假​​ 

• Maternity leave: Pregnant employees are generally entitled to 120 days of paid maternity leave. They have job stability from confirmation of pregnancy until 5 months after childbirth, and generally cannot be dismissed without cause during this period. The leave is paid by the INSS.​​ 

• Paternity leave: Non-birthing parents are entitled to 5 days of paid leave until the end of 2026. Gradual increase as of 2027, as follows:​​ 
  • 10 days starting January 1, 2027.​​ 
  • 15 days starting January 1, 2028.​​ 
  • 20 days starting January 1, 2029.​​ 
  • Note: The leave period is increased by 1/3 (one-third) in cases involving the birth or adoption of a child or adolescent with a disability.​​ 

• 延长休假（Empresa Cidadã）：注册政府Empresa Cidadã计划的公司可以提供 180 天的延长产假和 20 天的陪产假。这是专业市场上备受期待的好处。​​ 

巴西的薪酬和福利​​ 

13 第 9 个月的薪水​​ 

In Brazil a 13th-month salary is a mandatory annual bonus equivalent to one month's pay. It is typically paid in two installments: the first by November 30 and the second by December 20. If a deadline falls on a non-business day, employers should generally pay earlier to avoid late-payment risk. It is crucial to clarify during negotiations whether a salary offer is inclusive or exclusive of this bonus.​​ 

巴西的强制性福利和普通福利​​ 

了解巴西的员工福利需要区分法律要求、集体劳资谈判协议规定的或被视为市场标准的福利。EOR 可确保符合所有适用要求。​​ 

• Transportation voucher (Vale-Transporte): Legally required for all employees who use public transportation for their commute. The employee co-pays a portion. The employer can deduct the lower of the actual commuting cost or 6% of the employee’s base salary.​​ 

• 餐券（Vale-Refeião/Alimentaão）：虽然不是联邦规定，但大多数CBA都要求提供餐券，并且是标准的市场预期。​​ 

• 健康保险：巴西拥有公共医疗体系（SUS），但私人健康保险是雇主为吸引顶尖人才而提供的一项非常有价值的普通补充福利。​​ 

• 人寿保险：通常是特定行业的 CBA 所要求的。​​ 

巴西的工资和税收​​ 

巴西的社会保障缴款​​ 

巴西的工资包括几项强制性缴款：​​ 

• INSS（国家社会保障研究所）：雇主和员工都向INSS缴款，该机构为养老金、病假、产假和其他社会福利提供资金。员工缴费率是累进的，从薪水中扣除。​​ 

• FGTS (Severance Guarantee Fund): Employers generally must contribute 8% of an employee's gross monthly compensation into a dedicated FGTS account. A reduced 2% rate may apply in limited cases, such as certain apprentice contracts. This is a severance fund, not a pension, which the employee can access under specific circumstances, most notably termination without cause.​​ 

巴西的结束聘用和遣散​​ 

Terminating an employment contract in Brazil is complex and must follow strict procedures. For a termination without cause, the employer must provide a notice period (aviso prévio) of 30 days for employees with up to one year of service. This increases by 3 days for each completed year of service with the same employer, up to 90 days total. Only 30 days can be worked; any additional days must be paid as indemnity.​​ 

无故结束聘用的最终遣散费包括：​​ 

• 薪水余额​​ 

• 通知期限内的付款（如果未奏效）​​ 

• 按比例分配 13 个月的薪水​​ 

• 按比例计算的假期工资加上1/3 假期奖金​​ 

• A penalty of 40% of the employer’s FGTS deposits during employment, including monetary updates, paid by the employer.​​ 

巴西的员工调动​​ 

根据 “雇主继承” 的原则，雇佣合约在合并或收购期间自动保留。但是，不允许将员工从一家非关联公司调动到另一家公司，需要正式结束聘用和重新雇用。​​ 

专业雇主 简化了劳动力管理，因为雇佣关系仍与 G-P 保持一致，可以在不改变合法雇佣状况的情况下无缝支持贵公司不断变化的需求。​​ 

为什么 G-P？​​ 

G-P EOR 是屡获殊荣的、由人工智能驱动的 软件即服务 (SaaS) 平台，它使雄心勃勃的 公司 能够建立 国际团队。在几分钟内即可在超过180国家/地区入职、管理和支付顶尖人才，绕过本地实体设立通常所需的时间、成本和复杂性。G-P EOR 是领先的 HCM、PEO 和薪资平台的首选合作伙伴。将您的劳动力数据集中到一个地方，以维护现有的工作流程，同时确保集成系统中数据的一致性和准确性。​​ 

立即申请提案以了解更多信息。​​ 

常见问题解答​​