The Consolidation of Labour Laws (Consolidação das Leis do Trabalho) (CLT)
It´s main objective is the regulation of individual and collective relations. Professional identification, duration per day of work, minimum wage, annual leave, occupational health and safety, protection of woman and minors, social security and union regulations can be found in this Law.
Legal person, self-employed or civil servants are excluded from it.
Employees, self-employed and employers in Brazil are required to contribute to the social security system. It covers illness, disability, maternity, unemployment pensions and death.
The Brazilian Government Severance Indemnity Fund Law (Fundo de Garantia por Tempo de Serviço) (FGTS).
Government-controlled bank fund in which employee under General Work Contract should have into, 8% of their monthly remuneration paid. Employee can draw in the event of unemployment, illness or even to finance property purchase. It also ensures the employee the right to thirty days of paid vacation, as well as their monthly salary plus one third again per calendar year, and a 13th salary on top of the twelve-monthly salaries they earn throughout the year.
Other mandatory rules may be also established by collective bargaining agreements, negotiated directly between employers’ and employees or between the company and its employees’ union.
Key Tax and Labor Authorities
Laws
Brief Description
The Labour District Secretarial (SIT)
Establishes guidelines for undertaking inspection. Labor laws fulfillment to regulate and mediate relations between employees and employers.
National Institute of Social Security (INSS)
It oversees heir social security benefits
The Federal Revenue Service
Primary government agency responsible for wage taxes regulations and fulfillment of social security status changes.
Ministry of Labour and Employment
Labour inspections responsible
Types of Disabilities
Types of disability
Brief Description
Maternity Leave
A working mother enjoys the following rights during and after her pregnancy: Mandatory Leave of 4 months paid by the Social Security Agency Employers have the option to offer additional 2 months and deduct the amount paid from its corporate income tax. Overtime considers, at least, an additional 50% upon the normal hourly salary. Working on dicey condition grants employer with an additional of 30% calculated upon the base salary. Noisy environment, x-ray or other radiations, diving, mining or other unhealthy conditions grants the employee with an additional calculated 10 percent if is minimal, 20 percent if it is medium or 40 percent if it is maximum exposure. Employee who is a mother can take up to 2.5 hours for a nursing break until the child reaches 6 months of age
Paternity Leave
Fathers are entitled 5 days leave and may be extended to 20 days in the collective bargaining agreement.
Sick Leave
Employee has the right to paid time off in the event of injury or illness: The first 15 days of time off are paid by the employer at the usual salary rate. Up to 15 days off will be paid through fixed rates by the National Institute of Social Security.
Training Leave
Employee may be suspended for a period of 2 to 5 month for training program purposes. During the period, the employee is not paid but the employer must provide with financial aid.
Marriage Leave
Employees are entitled to 3 days of paid leave for marriage
Bereavement Leave
The employee is entitled to 2 days of paid leave if any dependent dies.
