Hiring budget in Brazil
Model salary, required employer costs and recurring payroll obligations before committing to a hire.
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 will appear here
Ivvora separates calculated costs from items that still need more information.
Test salary against your hiring budget
Enter the proposed annual salary above. Ivvora calculates the employer cost components supported by the country dataset so you can compare total recurring cost with the budget available for the role.
Employer contribution rules
BR INSS ER BASE
Employer social-security contribution
Social security
conditional
percentage
20
Employee and worker remuneration
No structured items in the current dataset.
monthly
BRL
Yes
high
Yes
No
No
Ordinary payroll-regime contribution; do not apply universally without employer-regime applicability.
Employer social security regime
Employee and worker remuneration
current
national
employee
avulso
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
Applies to ordinary employers subject to the payroll contribution regime.
Tax regime or statutory substitution can alter employer treatment.
2026 09 20
high
contribuição previdenciária patronal
BR RAT
Occupational-risk contribution (RAT)
Occupational risk
conditional
lookup
Covered employee remuneration
No structured items in the current dataset.
monthly
BRL
No
high
Yes
No
No
Rate is 1%, 2%, or 3% depending on occupational risk class; FAP may modify effective burden.
Employer activity
Risk class
Covered employee remuneration
FAP
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
Low risk 1%; medium risk 2%; high risk 3% before employer-specific FAP treatment.
No structured items in the current dataset.
2026 09 20
high
BR FAP
Accident Prevention Factor (FAP)
Occupational risk adjustment
conditional
lookup
RAT
No structured items in the current dataset.
BRL
No
high
Yes
No
No
Employer-specific modifier; no generic value is stored.
Employer specific FAP
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
Requires employer-specific value.
No structured items in the current dataset.
2026 09 20
high
BR FIN SECTOR ER
Financial-sector additional social-security contribution
Sector specific
conditional
percentage
2.5
Employee and worker remuneration
No structured items in the current dataset.
monthly
BRL
No
high
Yes
No
No
Employer sector
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
Specified financial entities
No structured items in the current dataset.
Applies only to specified financial entities.
No structured items in the current dataset.
2026 09 20
high
BR FGTS ER
FGTS employer deposit
fund
conditional
percentage
8
Qualifying remuneration
No structured items in the current dataset.
monthly
BRL
Yes
high
Yes
No
Yes
Employee category
Qualifying remuneration
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
Ordinary employee treatment.
Apprentices require separate treatment; do not assume ordinary 8% automatically.
2026 09 20
high
Fundo de Garantia do Tempo de Serviço
FGTS
BR TERCEIROS
Third-party payroll contributions
Third party
conditional
lookup
payroll
No structured items in the current dataset.
BRL
No
high
Yes
No
No
Requires FPAS, employer activity and applicable third-party entities.
FPAS
Employer activity
Applicable third party entities
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
2026 09 20
high
Required compensation
BR 13TH SALARY
13th salary
Mandatory compensation
Yes
formula
December remuneration
No structured items in the current dataset.
Br 13th salary accrual
annual
BRL
Yes
high
Yes
No
Yes
1/12 of December remuneration per qualifying month; 15+ days counts as a month.
December remuneration
Qualifying months
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
First installment generally February-November; second installment deadline December 20.
No structured items in the current dataset.
2026 09 20
high
Gratificação de Natal
BR VACATION PREMIUM
Vacation one-third premium
Leave compensation
Yes
percentage
33.333
Vacation remuneration
No structured items in the current dataset.
annual
BRL
Yes
high
Yes
No
Yes
Mandatory additional one-third of vacation remuneration.
Vacation remuneration
current
national
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
No structured items in the current dataset.
2026 09 20
high
What backs this page
Planning information, not a legal conclusion
Ivvora preserves scenario-dependence, unresolved inputs and known research gaps. Results are for planning and comparison and do not replace legal, tax, accounting or employment advice.