將您的公司提升到一個新的水平並擴展到巴西可能是一個非常有利的決定。作為南美洲最大的經濟蓬勃發展國家，巴西是發展團隊的好地方。但是，您必須先瞭解巴西的薪資選項和複雜的稅制。​​ 

巴西的稅收規則​​ 

Brazil’s tax rate impacts both employers and employees. Employers typically budget about 36% to 40% of gross salary for mandatory employer social charges. The exact rate varies by employer activity, risk classification, and payroll regime, and excludes broader employment costs such as 13th salary, vacation bonus, benefits, and severance risk.​​ 

Employers also need to pay corporate taxes on taxable company profits. The standard combined burden is generally 34%, made up of 15% Corporate Income Tax (IRPJ), a 10% IRPJ surtax above the applicable threshold, and 9% Social Contribution on Net Profit (CSLL). Additionally, you’ll generally be required to make monthly employer-funded deposits to the Severance Indemnity Fund known as Fundo de Garantia por Tempo de Servico (FGTS). The standard deposit is 8% of the employee’s monthly remuneration.​​ 

巴西公司薪資選項​​ 

希望將業務擴張到巴西的公司可以使用多種薪資選項：​​ 

  • 有些公司通常選擇通過創建子公司，註冊他們的業務和僱用人力資源人員來直接支付員工。雖然這種方法適用於一些擁有大型團隊的公司，但它可能很昂貴，並且需要對巴西的薪資法規的廣泛知識。​​ 
  • 其他公司選擇與巴西薪資處理公司合作。巴西的薪資提供者應了解該國的法律，但作為僱主仍將對所有僱用合規負責。​​ 
  • 您還可以與名義僱主合作，以支持您在巴西的招聘需求，這使您無需成立子公司即可聘請和支付員工。​​ 

如何在巴西建立薪資系統​​ 

Before setting up payroll in Brazil, it is essential to understand the different tax rates. Payroll salary payments should generally be made in Brazil’s currency, BRL. If compensation is referenced in another currency, it should be converted and paid in BRL through Brazilian payroll.​​ 

為了在巴西設立實體，您需要在巴西開立銀行帳戶。請記住，在您的公司開始招聘之前，這是一個需要大量時間、金錢和前往巴西的過程。​​ 

終止條款​​ 

在巴西的最佳做法是用葡萄牙語 （該國國語言）制定明確的僱傭合約。除了提供事先終止通知之外，向無原因終止僱員的最終補償還應包括：​​ 

  • Salary balance owed through the termination date (saldo de salário)​​ 
  • Payment for accrued unused vacation and proportional vacation, plus the constitutional 1/3 vacation bonus​​ 
  • 13th-month salary paid proportionally to months worked in the calendar year, generally 1/12 per qualifying month. A month usually qualifies after 15 days worked.​​ 
  • 按比例計算到終止日期為止計算的所有獎金、加班或福利（如適用）​​ 
  • FGTS penalty equivalent to 40% of total employer deposits into the employee’s FGTS account for termination without cause​​ 

透過 G-P 簡化全球薪資管理。​​ 

G-P 利用我們領先市場的 Global Growth Platform™ 簡化薪資管理流程的每個步驟。使用我們的 99% 準時自動化薪資系統，使用 150 + 貨幣在世界任何地方安心地為您的團隊付款-只需單擊幾下即可。我們的產品還與領先的 HCM 解決方案整合，在跨平台自動同步員工薪資料，為人力資源團隊創造一個可靠、便捷的真實資訊來源。​​ 

與我們聯絡以了解有關我們如何為您提供支持的更多信息。​​