🇧🇷 Payroll in
Brazil
Everything employers need to run compliant payroll in Brazil — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Brazil — Step by Step
Register for payroll
Before making any salary payment in Brazil, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Brazil has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Brazil must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Brazil authorities on time. Late payment penalties can be significant.
Payslip Requirements — Brazil
Statutory payslip obligations for employers in Brazil.
Format
Paper or Electronic
Delivery
Within 5 days
Retention
5 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee full name and CPF
- ✓Employee PIS/PASEP number
- ✓Employer CNPJ
- ✓Pay period
- ✓Base salary
- ✓Additional pay components (overtime, DSR, bonuses)
- ✓INSS deduction (employee)
- ✓IRRF deduction (income tax withheld)
- ✓FGTS amount deposited
- ✓Vale-transporte deduction (if applicable)
- ✓Net pay
- ✓CBO occupation code
- ✓Working hours regime
- ✓Collective bargaining agreement (CCT/ACT) reference
Payslips (holerite or contracheque) must be provided by the 5th business day of the following month. CLT Art. 464 requires the employee to sign receipt of wages — the payslip serves as proof. Electronic payslips via eSocial-integrated systems are fully valid. FGTS deposits must be shown even though paid separately.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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