名義僱主 (EOR) in​​  巴西​​ 

在巴西，雇主（EOR））服務幫助公司管理招募。 他們確保遵守該國詳細的CLT勞動規則、工資義務和法定福利。現代雇主涵蓋了充分的就業管理工作流程。 這包括起草葡萄牙語遵守法規、合規合約、執行薪資、管理社會安全捐款以及支援人力資源管理。​​ 

如果您不想設定本地實體， G-P名義僱主提供了最快的途徑。 它省去了實體設立的麻煩，並減輕了本地註冊的營運負擔。相反，設立巴西實體可以提供直接控制權。然而，這條路需要大量的時間、資金投入和持續的合規性追蹤。​​ 

合適的雇主可以幫助公司以更低的風險擴大在巴西的全球人才規模。 這種策略能夠確保內部團隊專注於核心業務重點。​​ 

在巴西僱用雇主​​ 

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.​​ 

• 時間控制和加班：在非信託職位的僱員合法上有權為超過標準限制的任何工作時數獲得加班薪。準確的時間追蹤是必須的，也是勞資爭議的常見來源。​​ 

• 強制增薪：根據工會為特定行業談判的集體勞動協議（CBA）規定，薪水會根據通貨膨脹的年度調整。這些調整的生效日期（稱為資料基礎）因工會而異，並非固定於單月。​​ 

• 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.​​ 

巴西的僱傭合約​​ 

最佳做法是以葡萄牙語實施強烈的書面僱傭合約，詳細說明所有僱傭條款，包括薪酬、福利和終止要求。​​ 

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.​​ 

巴西試用期​​ 

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.​​ 

巴西非競爭協議​​ 

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.​​ 

巴西的工作時間​​ 

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​​ 

巴西公眾假期​​ 

巴西在聯邦、州和市層面上有許多公共假日。國家公共假日包括​​ 

• 元旦 (一月1)​​ 

• 耶穌受難日​​ 

• Tiradentes 節 (四月21)​​ 

• 勞動節 (五月1)​​ 

• 獨立日 (九月7)​​ 

• 阿帕雷西達聖母 (十月12)​​ 

• 亡靈節 (十一月2)​​ 

• 共和國宣佈日 (十一月15)​​ 

• 聖誕節 (十二月25)​​ 

雖然不是正式的聯邦假日，但嘉年華節 (Carnival) 和科珀斯基督節 (Corpus Christi) 被廣泛遵守，通常被視為非工作日。​​ 

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.​​ 

產假和侍產假​​ 

• 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.​​ 

• 延長假（Empresa Cidadã）：註冊政府 Empresa Cidadã 計劃的公司可以提供 180 天的延長產假和 20 天的產假。這是在專業市場上高度期待的好處。​​ 

巴西的賠償和福利​​ 

13 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.​​ 

巴西的強制性和共同福利​​ 

瀏覽巴西的僱員福利需要區分法律要求、集體勞動協議 強制或被視為市場標準的內容。An 名義僱主確保符合所有適用要求。​​ 

• 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-Refeição/Alimentação）：雖然不是聯邦授權，但大多數 CBA 都要求餐券，並且是標準市場期望。​​ 

• 健康保險：巴西擁有公共醫療保健系統（SUS），但私人健康保險是雇主提供的高度價值和補助金，以吸引頂尖人才。​​ 

• 人壽保險：經常需要行業特定的 CBA。​​ 

巴西的薪資與稅務​​ 

巴西社會安全供款​​ 

巴西的薪資包括幾種強制性供款：​​ 

• INSS（國家社會保障協會）：雇主和僱員都向 INSS 作出貢獻，該公司為退休金，病假，產假和其他社會安全提供資金。僱員供款率是漸進的，並從其薪水中扣除。​​ 

• 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.​​ 

巴西的終止和遣散費​​ 

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.​​ 

無原因終止的最終遣散費包括：​​ 

• 薪水餘額​​ 

• 通知期付款（如果沒有工作）​​ 

• 按比例計算 13 第一個月薪​​ 

• 按比例計算的假期薪資加上1/3 假期獎金​​ 

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

巴西的員工轉移​​ 

根據「僱主繼承」原則，在合併或收購期間自動保留僱傭合約。但是，不允許將員工從一家非附屬公司轉移到另一家公司，並且需要正式終止和重新聘請。​​ 

名義僱主 簡化了勞動力管理，因為就業關係仍與 G-P 保持，可以無縫地支持您公司不斷變化的需求，而不會改變合法的就業狀態。​​ 

為什麼選擇 G-P？​​ 

G-P EOR 是屢獲殊榮的 AI 驅動的 SaaS 平台，使雄心勃勃的公司能夠建立全球團隊。在幾分鐘內加入、管理和付款超過 180 國家的頂尖人才，繞過本地實體設置的典型時間、成本和複雜性。G-P 名義僱主 是領先的 HUMAN CAPITAL MANAGEMENT；人力資本管理、專業就業組織 和薪資平台的首選合作夥伴。將您的人手資料整合在一個地方，以維護現有的工作流程，同時確保整合式系統中的資料一致且準確。​​ 

立即申請提案以了解更多信息。​​ 

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