Payroll frequency
Monthly
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Hire in Brazil
Structured payroll, employer-cost, employment and compliance data for hiring in Brazil.
Employer cost calculator
What does a hire in Brazil actually cost?
Start with salary and a few basic hiring details. Ivvora converts USD to BRL, applies local payroll rules, and converts the result back to USD.
Your estimate
$100,000
Annual base salary
Your hiring estimate, made clear.
Use the options on the left to choose your employment scenario. Your calculated annual employer cost will appear here.
Employer contributionsMandatory benefits
We show calculated amounts separately from costs that need more information. No hidden zero-cost assumptions.
Hiring essentials
Six practical signals to understand before modeling payroll.
Salary convention
Monthly gross salary commonly used
Standard workweek
44 Hours Standard; Ordinary Overtime Framework Can Add Up To 2 Hours/Day
Annual leave
30 Days Standard After 12-Month Accrual, Subject To Absence-Related Reductions
Maternity leave
120 Days Standard; 180 Days With Qualifying Empresa Cidadã Extension
Probation
Experience Contract Up To 90 Days Total
Employer cost
Statutory employer contributions
Cannot be represented honestly as one universal percentage because social security, RAT/FAP, FGTS, terceiros, employer regime and sector rules vary
Employer social-security contribution
Social Security
20% of Employee And Worker Remuneration
Formula modeled
Occupational-risk contribution (RAT)
Occupational Risk
Lookup based on Covered Employee Remuneration
Check applicability
Accident Prevention Factor (FAP)
Occupational Risk Adjustment
Lookup based on RAT
Check applicability
Financial-sector additional social-security contribution
Sector Specific
2.5% of Employee And Worker Remuneration
Check applicability
FGTS employer deposit
Fund
8% of Qualifying Remuneration
Formula modeled
Third-party payroll contributions
Third Party
Lookup based on Payroll
Check applicability
Payroll
Employee deductions
Statutory deductions and withholding rules that may reduce gross pay.
Employee INSS contribution
Social Security
Tiered calculation based on Monthly Gross
Formula modeled
Payroll income-tax withholding (IRRF)
Income Tax
Br Irrf 2026
Formula modeled
Compensation
Mandatory compensation
Separate statutory compensation obligations are modeled individually rather than as a single employer-tax percentage.
Mandatory Compensation
13th salary
Br 13th Salary Accrual
Applicability: Yes
Leave Compensation
Vacation one-third premium
33.33% of Vacation Remuneration
Applicability: Yes
Leave
Annual leave
Annual leave can vary by location, employee category and applicable employment framework.
Local legal variationConditions depend on jurisdiction and employee category
Regional overlays modeled0
Working time
Hours & overtime
National baselines are combined with state and establishment-specific rules.
Normal daily hours8 hours
Normal weekly hours44 hours
State overlay requiredDepends on location and employment category
OvertimeScenario and classification dependent
Employment
Contracts, notice & termination
Employment outcomes depend on worker status, contract terms, state law and establishment characteristics.
Probation
Yes
Notice
Contract-dependent
Contract, employee category and termination reason can change notice.
Final wages
Depends on termination rules
Separate statutory payment rules may apply.
Local variation
State-specific rules
0 major hiring states are explicitly modeled in the current dataset.
Payroll compliance
Recurring filings & payments
Recurring payroll obligations are stored as rules so future payroll calendars can be generated programmatically.
eSocial S-1299 monthly close
eSocial
15th of the following month
eSocial annual 13th-salary period close
eSocial
December 20
FGTS termination collection
FGTS Digital
Termination Relative
Contractors
Classification-risk indicators
Ivvora surfaces risk indicators rather than giving a legal employee/contractor verdict.
Data coverage
Sources23
Known gaps14
Contradictions tracked3
Research statusVerified
Important limitation
Employment rules can vary by location, establishment and employee classification. Values that cannot safely be represented as a country-wide constant remain conditional instead of being estimated.
Research
Primary sources
23 sources are attached to the current structured country dataset.
View all sources
Lei 8.212/1991 — Plano de Custeio da Seguridade Social (compilada)
Presidência da República / Planalto
View official source ↗Lei 4.749/1965 — pagamento da Gratificação de Natal
Presidência da República / Planalto
View official source ↗Diferença entre incapacidade comum e acidente de trabalho
Instituto Nacional do Seguro Social
View official source ↗Gravidez e trabalho — direitos das trabalhadoras
Governo Federal / Ministério das Mulheres
View official source ↗Lei 12.506/2011 — aviso prévio proporcional
Presidência da República / Planalto
View official source ↗Known research gaps (14)
Terceiros
No universal third-party contribution rate is loaded; FPAS, employer activity and applicable entities are required.
FAP
No generic FAP value is loaded; employer-specific value is required.
Employer Burden
No universal Brazil employer-tax percentage is stored.
Minimum Wage
National minimum is loaded, but state, professional, sector and collective-bargaining floors are not comprehensively loaded.
Public Holidays
A complete national/state/municipal holiday calendar is not loaded.
Collective Bargaining
CBA-specific salary floors, meal benefits, overtime premiums and other terms are not comprehensively loaded.
Benefits
Private health insurance and meal benefits are not universally mandatory and require CBA/contract context.
Vale Transporte
Requires employee commute need/election, qualifying transport cost and salary basis.
Eor
Provider-specific EOR fees, deposits and onboarding/offboarding terms are not loaded.
Fx
Provider or payroll-vendor FX spreads are not loaded; Ivvora planning FX is handled separately.
Contractor Tax
No universal contractor tax rate is loaded.
Apprentice FGTS
Ordinary FGTS treatment must not be automatically applied to apprentices.
Termination Cost
Termination components are identified, but full FGTS termination indemnity and scenario formulas are not fully normalized in this dataset.
Paternity Empresa Cidada
Prospective paternity-law changes require effective-date review of Empresa Cidadã interaction.
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More hiring decisions in Brazil
Continue into a focused view for budgeting, termination, first-hire setup, contractor classification or payroll timing.
Hiring decisions
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