巴西招聘指南​​ 

主要心得​​ 

• Understand Brazil's employment requirements: The Consolidation of Labor Laws (CLT) governs employment requirements, including worker protections, leave, termination, and working hours.​​ 
• Budget beyond base salary: You need to account for a variety of statutory costs, such as the 13th-month salary, the FGTS severance fund, and vacation pay.​​ 
• Choose the right hiring model: You can set up a local entity or use an employer of record, depending on your company's needs and long-term goals.​​ 
• Hire without establishing an entity: G-P EOR lets you hire, onboard, and manage professionals in Brazil without setting up a local entity.​​ 

Brazil is the largest country in South America by both land area and population (213.8 million in 2026), and it's the 10th largest economy in the world. The Consolidation of Labor Laws (CLT) governs Brazil's employment laws. The CLT outlines mandatory benefits like the 13th-month salary, paid vacations, and strict rules on termination and overtime.​​ 

Before expanding into Brazil, you'll need to understand contracts, taxes, wages, benefits, and other employment laws. Our guide will tell you everything you need to know about hiring in Brazil.​​ 

在巴西雇用前須知​​ 

If you're expanding your business into Brazil for the first time, there are important legal requirements to be aware of. These norms and laws influence hiring practices in Brazil and many aspects of the employer-employee relationship, including compensation and benefits.​​ 

G-P Gia™, our AI-powered global HR agent, can answer your toughest compliance questions across 50 countries — including Brazil — and all 50 U.S. states. Reduce your reliance on outside counsel and cut the time and cost of compliance by up to 95% with Gia.​​ 

以下是在巴西雇用員工的五項注意事項。​​ 

1. Employee-centric regulations​​ 

Brazil's employment laws strongly favor employees. Workers have a wide range of statutory rights and benefits, including paid leave, anti-discrimination protections, and severance entitlements. These are greater than those in many other countries.​​ 

Employee termination in Brazil is highly regulated. Dismissals, especially those without cause, must adhere strictly to notice periods, severance payments, and documentation. The risk of post-termination lawsuits is high.​​ 

Written employment contracts aren't legally required for all employment relationships, but they are strongly recommended. Oral contracts are valid under the CLT.​​ 

2. Official languages​​ 

Portuguese is the official language, spoken by over 99% of the population. Brazil is the only Portuguese-speaking nation in the Americas. With the growth of Mercosur (the Southern Common Market) and increased trade, the economic necessity of Spanish has grown in schools and businesses. As with most countries, you're more likely to hear English in city centers in Brazil than in other parts of the country, but English is not widely spoken.​​ 

3. Working hours and compensation​​ 

The legal maximum workweek is 44 hours. This is spread across eight hours per day, Monday through Friday, and four hours on Saturday, or as agreed upon in collective bargaining agreements (CBAs). Employees get a minimum one-hour lunch break if they work more than six continuous hours. Alternative schedules are allowed if established by a CBA or written agreement.​​ 

Overtime is paid at a minimum of 150% for hours worked beyond the standard daily or weekly limits (Monday to Saturday). Work performed on Sundays or public holidays has to be paid at 200% unless a compensatory day off is provided. CBAs can set higher overtime rates.​​ 

The minimum wage in Brazil is RD 1,621.00 per month in 2026. Some states, like São Paulo, have higher regional minimum wages, and employers must pay the higher applicable rate. The minimum wage is adjusted annually based on inflation and GDP growth.​​ 

雖然法律沒有明確規定，但由於工會談判和通貨膨脹，年度薪資調整很常見。​​ 

The 13th-month salary is a mandatory annual bonus. It's equal to one month's salary, paid in two installments, one by Nov. 30 and the second by Dec. 20. It's calculated as one-twelfth of the monthly salary for each month worked in the calendar year. Commissions and certain bonuses can be included if they're part of regular compensation.​​ 

4. Vacation and sick leave​​ 

Annual leave requirements are generous in Brazil compared to other countries. After one year of service, employees get 30 days of vacation leave. Employees can divide their vacation time into three periods: one lasting at least 14 days, and two more lasting at least 5 days. Employees have the option to cash in up to 10 vacation days. These vacation days are paid, and employers must pay a vacation bonus equal to one-third of the employee's monthly salary.​​ 

Employees in Brazil also get paid sick leave. When an employee misses work due to a medical issue, employers must pay them for their first 15 days of illness, as long as the employee provides a doctor's note. If the employee misses more than 15 days due to their medical condition, then the National Institute of Social Security (INSS) will take over.​​ 

5. Required benefits​​ 

Brazil has generous statutory benefits, including paid vacation, 13th-month salary, social security (INSS), the severance fund (FGTS), and mandatory meal and transportation vouchers.​​ 

Employers must withhold a portion of employees' pay for INSS and make an employer contribution. The employer's rate is typically 20% of payroll plus extra contributions for workplace accident insurance and third-party entities, which can add 5.8% or more, depending on the company's risk profile and sector.​​ 

Employee INSS contributions are withheld at progressive rates (7.5% to 14% in 2026) based on salary.​​ 

Meal vouchers and food vouchers aren't required by federal law. However, Collective Bargaining Agreements (CBAs) can mandate them, and they are customary in many sectors.​​ 

Employers must deposit 8% of the employee's monthly salary into the FGTS account. This isn't withheld from the employee's pay; it's an extra employer cost. FGTS is available to employees upon termination without cause, retirement, or in other circumstances like serious illness or a home purchase.​​ 

Hiring models for global companies in Brazil​​ 

When hiring in Brazil, you have several options. The right model depends on your long-term plans, workforce size, and business activities. There are four common models:​​ 

• Direct employer registration: If you already have a legal entity, you can register your company as an employer and hire in Brazil directly. This allows you to control all your HR operations. Your company will manage tax withholding, payroll, statutory benefits, eSocial reporting, and employment documentation. Direct hiring is ideal if you already have an established local entity and the resources to manage local employment requirements.​​ 
• Employer of record: If you don't have a legal entity in Brazil, you can hire professionals in Brazil through an employer of record. With G-P EOR, you can hire, onboard, and manage professionals in Brazil without worrying about employment requirements. G-P will handle the country-specific compliance requirements, leaving you to manage the company's day-to-day responsibilities. This model is ideal when you need to hire quickly or test the market before making long-term plans.​​ 
• Subsidiary or branch: Setting up a subsidiary or branch makes sense when you plan to maintain long-term operations in the country. A local entity will give your company a legal presence in Brazil. Setting up a subsidiary or branch requires more time and resources. In addition, you will be responsible for employment compliance, payroll, taxes, benefits, and other employment obligations.​​ 
• Independent contractor and misclassification risk: If you have temporary or need-based work and it isn't necessary to create a traditional employment relationship, hiring independent contractors makes sense. However, classifying your workers depends on their actual working responsibilities. If their responsibilities function like employment, Brazilian authorities can reclassify the contractor as an employee. You will then be responsible for social security contributions, FGTS payments, taxes, employment benefits, and other liabilities.​​ 

If you plan to hire contractors in Brazil, G-P Contractor™ allows you to manage contractor payments and create contracts so that you can meet all compliant contractor requirements.​​ 

巴西的頂尖招聘中心​​ 

Brazil's major cities have different strengths. Knowing what each city has to offer allows you to focus your hiring efforts in the right place and fill roles faster.​​ 

巴西頂尖的人才中心有：​​ 

• São Paulo is Brazil's largest city and the main business, financial, and technology center. It hosts multinational companies and startups, making it the top hiring hub for a wide range of industries.​​ 
• Rio de Janeiro is known for its energy, oil and gas, tourism, and creative industries. The city is a major employment center, especially for roles in engineering, media, and services.​​ 
• Belo Horizonte is a hub for mining, technology, and business services with a growing start-up ecosystem.​​ 
• Brasília is the nation's capital. Brasília is the center for government, public administration, and related services, attracting talent in law, policy, and administration.​​ 
• Curitiba is known for its advanced manufacturing, automotive, and technology sectors, as well as its reputation for urban planning and sustainability.​​ 

巴西主要產業​​ 

Understanding Brazil's top industries allows you to benchmark salaries and benefits. You can use this insight to make smart choices about where to invest and grow your talent pool.​​ 

巴西的頂尖產業包括​​ 

• Financial services: Brazil has one of the largest financial markets in Latin America. This includes major commercial banks, investment firms, and the B3 (Brazil, Bolsa, Balcão) stock exchange, located in São Paulo.​​ 
• Technology and digitalization: Brazil is a hub for technology in Latin America, with a growing startup ecosystem and many unicorn companies. This includes areas like fintech, proptech, and edtech.​​ 
• Manufacturing: Brazil is a leading industrial nation globally. Areas include automotive (manufacturing and assembly of cars, trucks, and auto parts), aerospace (home to Embraer, one of the world's largest commercial jet manufacturers), and chemicals and petrochemicals (processing crude oil and natural gas).​​ 
• Energy, oil, and gas: Brazil is a global producer of oil, thanks to large offshore pre-salt reserves. The state-owned company Petrobras is a big force in this sector. Brazil is a global leader in renewable energy, with 89% of its electricity generation coming from renewable sources, primarily hydroelectric.​​ 
• Agriculture: Brazil is important in global food security and commodity markets. Brazil is the world's largest producer of soybeans, coffee, and sugarcane. The country is also a big producer of corn, beef, and chicken.​​ 

Cost of hiring an employee in Brazil​​ 

Whether you're hiring one employee or an entire team in Brazil, expenses are inevitable. Budget for the following:​​ 

• 設立實體（除非您與雇主合作）​​ 
• 為職位打廣告​​ 
• 向在巴西有聯繫的員工支付推薦獎金​​ 
• 支付內部聘請委員會​​ 
• 往返巴西的旅行，包括住宿、用餐和交通​​ 
• 使用背景查核服務來篩選候選人​​ 
• 擬定合規的僱傭合約、法律審查，以及與人力資源和法律專家諮詢​​ 
• 提供電腦、電話和軟體授權的成本​​ 
• 入職資料及初步訓練費用​​ 
• 強制性雇主繳款​​ 
• 維護所需稅務和薪資記錄與文件的成本​​ 

According to G-P Verified Sources from Gia, the employer burden rate in Brazil, which includes costs triggered on top of salaries, ranges from 60% to 100%, excluding accident insurance that can vary.​​ 

公司在巴西僱用員工需要什麼？​​ 

在巴西擴充團隊之前，請務必確保涵蓋以下要點：​​ 

• 在巴西註冊成立公司。​​ 
• 在公司經營所在州的貿易委員會註冊公司名稱。​​ 
• 向聯邦稅務局登記以取得稅務識別碼。​​ 
• 向相關國家稅務機關、國稅局登記並取得國家稅務登記。​​ 
• 向當地市政府註冊以取得營運執照。​​ 
• 開設當地銀行帳戶。​​ 
• 向國家社會保障局 (INSS) 登記繳納社會安全金。​​ 
• 在遣散費賠償基金（FGTS）系統註冊。​​ 
• 向勞動部和就業部登記報告新員工。​​ 
• 建立遵守法規、合規的工資系統，計算並扣留所有法定扣除額。​​ 
• 確保系統與 eSocial 整合。​​ 
• 用葡萄牙語起草就業合約。​​ 
• 設定流程以提供所需的效益。​​ 
• 向職業健康與安全當局註冊。​​ 
• 準確記錄僱傭合約、薪資、時間追蹤以及所有與勞動相關的文件。​​ 

Setting up a subsidiary in Brazil can take weeks or months. Use G-P EOR to hire full-time employees in Brazil without setting up your own entity. Build your team at a lower cost and with peace of mind that you're doing so compliantly.​​ 

Steps to hiring in Brazil​​ 

The hiring process in Brazil is similar to the one you're likely familiar with in your own country. The hiring process follows five basic steps: advertising the job, evaluating applications, interviewing candidates, sending job offers, and onboarding new employees.​​ 

1. Advertising job vacancies​​ 

Create a detailed job description, including required qualifications, responsibilities, and benefits. Internships aren't considered employment under the CLT. Job ads for internships must clearly identify the position as an internship and meet all legal requirements for such roles.​​ 

LinkedIn、Catho、InfoJobs 和 Vagas.com 是巴西很受歡迎的就業網站。​​ 

2. Evaluating applications​​ 

收集申請表並審核簡歷。依據當地法律篩選申請並進行面談。​​ 

3. Interviewing candidates​​ 

Interview candidates who made it onto your shortlist. You can do these interviews in person or virtually. Verify references and, if relevant, conduct background checks in compliance with Brazilian data protection laws (LGPD).​​ 

Gia can help you create questions that follow anti-discrimination laws in Brazil, so you can find the best fit for the role while complying with local regulations.​​ 

4。發出工作邀請​​ 

Contact your chosen candidate to offer them a position with your company. Offers are typically made in writing. Draft an employment contract in Portuguese, including all mandatory clauses and statutory benefits. Both parties must sign the written contract.​​ 

5. Onboarding new employees​​ 

Now you can onboard new employees. Register your new hire with eSocial, INSS, and FGTS. Update the employee's digital work card.​​ 

If you're working with G-P EOR™, you won't have to worry about the administrative burden of onboarding. We'll streamline the process, so you can focus on training your new hire and integrating them into your company culture.​​ 

在巴西雇用承包商​​ 

Working with independent contractors in Brazil can be a cost-effective way to test the market and build a presence without the commitment of full-time employees.​​ 

Contractors based in Brazil understand local consumer behavior, rules, and business practices. They'll be ready to start working quickly with their own equipment and established work processes.​​ 

Hiring contractors allows you to easily adjust your talent pool based on your business needs without the complexities and costs of employment.​​ 

Before you enter an agreement with an independent contractor in Brazil, consider the following.​​ 

1.員工與獨立承包商​​ 

It's important to understand the difference between employees and independent contractors. In Brazil, employers hire employees to do work and, in return, pay them a regular salary and benefits. Independent contractors provide services. Unlike employees, contractors set their schedules, use their own equipment, and work on specific projects rather than having an ongoing role.​​ 

2.錯誤分類的懲處​​ 

Classifying someone as a contractor when they're not can lead to severe penalties. If misclassification occurs, you'll need to:​​ 

• 追溯支付所有法定雇用權利和福利。​​ 
• Face administrative fines for failing to register employees, nonpayment of social charges, and other violations.​​ 
• 補繳社會安全金（INSS）和聯邦政府稅（FGTS）繳款，加上利息和金錢調整。​​ 

3。如何支付承包商​​ 

G-P Contractor簡化了僱用和支付國際承包商的繁瑣、耗時的過程。 只需點擊幾下，即可建立和簽發合約並向承包商付款，同時確保遵循法規；合規流程。​​ 

Hire employees and contractors in Brazil with G-P​​ 

我們的全球就業平台™ （全球招募平台）及其人工智慧產品、雇主、承包商和Gia為企業建立和管理全球團隊提供支援。​​ 

G-P是全球就業領域公認的領導者，擁有十多年的經驗；最大的人力資源團隊；人力資源、法律和合規專家；以及全球專有知識庫。​​ 

Make your expansion to Brazil easier with G-P. Contact us or book a demo today.​​ 

常見問題​​