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Hiring budget

Model salary, required employer costs and recurring payroll obligations before committing to a hire.

How to use this estimate

Enter the proposed annual salary above. Ivvora calculates the employer-cost components supported by the country dataset so you can compare recurring employer cost with the budget available for the role.

What drives employer cost

Rate snapshot
Headline statutory rates from the structured rules. Applicability, caps and thresholds can still change the actual cost.
Employer social-security contribution
20%
Financial-sector additional social-security contribution
2.5%
FGTS employer deposit
8%
Social security

Employer social-security contribution

conditional
Rate
20%
Employee and worker remuneration
Timing
monthly
0%100%
What can change this rule+
Inputs
  • Employer social security regime
  • Employee and worker remuneration
Conditions
  • Applies to ordinary employers subject to the payroll contribution regime.
Exceptions
  • Tax regime or statutory substitution can alter employer treatment.
Occupational risk

Occupational-risk contribution (RAT)

conditional
Basis
Covered employee remuneration
Timing
monthly
What can change this rule+
Inputs
  • Employer activity
  • Risk class
  • Covered employee remuneration
  • FAP
Conditions
  • Low risk 1%; medium risk 2%; high risk 3% before employer-specific FAP treatment.
Occupational risk adjustment

Accident Prevention Factor (FAP)

conditional
Basis
RAT
What can change this rule+
Inputs
  • Employer specific FAP
Conditions
  • Requires employer-specific value.
Sector specific

Financial-sector additional social-security contribution

conditional
Rate
2.5%
Employee and worker remuneration
Timing
monthly
0%100%
What can change this rule+
Inputs
  • Employer sector
Conditions
  • Applies only to specified financial entities.
fund

FGTS employer deposit

conditional
Rate
8%
Qualifying remuneration
Timing
monthly
0%100%
What can change this rule+
Inputs
  • Employee category
  • Qualifying remuneration
Conditions
  • Ordinary employee treatment.
Exceptions
  • Apprentices require separate treatment; do not assume ordinary 8% automatically.
Third party

Third-party payroll contributions

conditional
Basis
payroll
What can change this rule+
Inputs
  • FPAS
  • Employer activity
  • Applicable third party entities

Required compensation

Mandatory compensation

13th salary

Yes
Basis
December remuneration
Timing
annual
Formula
Br 13th salary accrual
What can change this rule+
Inputs
  • December remuneration
  • Qualifying months
Conditions
  • First installment generally February-November; second installment deadline December 20.
Leave compensation

Vacation one-third premium

Yes
Rate
33.33%
Vacation remuneration
Timing
annual
0%100%
What can change this rule+
Inputs
  • Vacation remuneration

What can change the result?

These are inputs, conditions or exceptions already present in the structured country rules.

+Employer social security regime
+Employee and worker remuneration
+Applies to ordinary employers subject to the payroll contribution regime.
+Tax regime or statutory substitution can alter employer treatment.
+Employer activity
+Risk class
+Covered employee remuneration
+FAP
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