🇧🇷 Leave and Benefits in
Brazil
Statutory leave entitlements and mandatory benefits for employers in Brazil — annual leave, sick leave, maternity, paternity and public holidays.
Leave Entitlements at a Glance — Brazil
Annual Leave
30 days
Sick Leave
15 days
Maternity Leave
120 weeks
Paternity Leave
5 weeks
Public Holidays
12 days
13th Month Pay
Not required
Statutory Leave Types
| Leave Type | Entitlement | Paid | Notes |
|---|---|---|---|
| annual | 30 days | Yes | 10000% pay |
| sick | 15 days | Yes | 10000% pay |
| maternity | 120 days | Yes | 10000% pay |
| paternity | 5 days | Yes | 10000% pay |
| parental | — | No | — |
Public Holidays — Brazil 2026
| Holiday | Date |
|---|---|
| New Year's Day | 1 Jan 2026 |
| Carnival Monday | 16 Feb 2026 |
| Carnival Tuesday | 17 Feb 2026 |
| Good Friday | 3 Apr 2026 |
| Tiradentes | 21 Apr 2026 |
| Labor Day | 1 May 2026 |
| Corpus Christi | 4 Jun 2026 |
| Independence Day | 7 Sept 2026 |
| Our Lady of Aparecida | 12 Oct 2026 |
| All Souls' Day | 2 Nov 2026 |
| Proclamation of the Republic | 15 Nov 2026 |
| Christmas Day | 25 Dec 2026 |
Mandatory Employer Benefits — Brazil
Legally required employer contributions and benefits under Brazil law.
| Benefit | Type | Employer Cost | Frequency | Tax Treatment |
|---|---|---|---|---|
13th Salary (Decimo Terceiro) Mandatory bonus equivalent to one additional monthly salary. 50% paid by 30 November, 50% by 20 December. Subject to INSS and IRRF deductions. | Cash | Varies | annual | Taxable |
FGTS Severance Indemnity Fund Employers deposit 8% of employee gross salary monthly into an individual FGTS account. Employees can withdraw upon dismissal, retirement, or certain life events. | Cash | 8% | monthly | Exempt |
INSS Social Security Employer INSS contribution is generally 20% of total gross payroll. Funds pension, disability, and sickness benefits. | Cash | 20% | monthly | Exempt |
SAT/RAT Work Accident Insurance Rate ranges from 1% (low risk), 2% (medium risk), to 3% (high risk) of payroll. FAP multiplier of 0.5x to 2.0x adjusts rate based on accident history. | Cash | Varies | monthly | Exempt |
Transportation Voucher (Vale-Transporte) Employer must provide transportation vouchers to cover employee commuting costs. Employee contributes up to 6% of their salary; employer covers the remainder. | Voucher | Varies | monthly | Exempt |
EOR Intelligence
Manage leave compliance in Brazil via EOR.
An Employer of Record administers all statutory leave and benefits on your behalf.
This guide is for informational purposes only and does not constitute legal advice. Leave entitlements in Brazil are subject to change. Always consult a qualified local employment lawyer.
About This Guide
- \u2713 Sourced from official government publications
- \u2713 Updated monthly — always current rules
- \u2713 For guidance only — not legal advice
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