Brazil
VerifiedKey Figures
Income Tax Range
0%–27.5%
Tax year 2025
Employer Contribution Rate
20% + 8%
On gross salary
Employee SS Rate
7.5% + 9% + 12%
Deducted from gross
Minimum Wage
R$1,621
Per month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-free allowance | R$0 — R$2,259 | 0% |
| null | R$2,259 — R$2,827 | 7.5% |
| Second bracket | R$2,827 — R$3,751 | 15% |
| Third bracket | R$3,751 — R$4,665 | 22.5% |
| Top bracket | R$4,665 — and above | 27.5% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
INSS Employee Contribution - First Bracket
INSS Employee Contribution - Second Bracket
INSS Employee Contribution - Third Bracket
Employer Contributions
INSS Employer Contribution
FGTS Employer Contribution
Employment Rules Summary
Key obligations for employers in Brazil
Minimum Wage
R$1,621 per month
Annual Leave
30 days
Sick Leave
15 days
Notice Period
30 days
Probation Period
90 days
Maternity Leave
120 weeks
Paternity Leave
5 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Brazil
SUS (Sistema Unico de Saude)
PublicUniversal public health system funded via general taxation and INSS contributions. All residents and workers have access. Employers do not make a separate SUS contribution beyond their INSS obligations.
Employer
—
Plano de Saude (Private Health Plan)
Private — OptionalPrivate health plans are not universally mandatory but are extremely common. Over 50 million Brazilians are covered via employer-sponsored plans. Regulated by ANS (Agencia Nacional de Saude Suplementar). Employer typically pays 60-100% of premium as a negotiated benefit.
Employer
—
Official Sources
Government authorities for Brazil employment and tax
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Brazil - Estimates only
Minimum wage: R$1,621 / hour
Estimates only - Not professional tax advice
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Tax Guide
Income, corporate, VAT rates
Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Brazil
HR Compliance
Working time, data protection
Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
EOR Guide
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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