Country file
What it costs an employer to hire in Brazil
An employer in Brazil pays R$271,600 on a twelve-month base salary of R$180,000. That is 50.9% more than the salary.
At R$360,000 the employer adds 50.9%, because the contributions are largely uncapped.
This figure is the statutory employer cost for Brazil only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.
Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.
Model assumptions: Full-year unchanged basic pay and one month of paid vacation under ordinary payroll taxation; thirteenth salary is one extra month and the separate vacation premium is one third of a monthly salary. Regular vacation salary is already within the twelve-month base. Assumed third-party classification FPAS 515 / 0115 at 5.8%, effective RAT 2%, ordinary employer social-security rate 20%, and general FGTS 8%. These are not rates verified for a particular EOR entity; tax regime, classification, FAP, benefits, collective agreement and exit costs require a quote. Total annual gross input includes both modeled salary additions.
A mid salary of R$180,000
| Contribution | Rate | Ceiling | Base charged | Amount | Source |
|---|---|---|---|---|---|
| INSS, employer share | 20% | no ceiling | R$200,000 | R$40,000 | source statutory checked 2026-08-21 |
| Third-party levies, assumed FPAS 515 / code 0115 (SESC, SENAC, SEBRAE, INCRA, education) | 5.8% | no ceiling | R$200,000 | R$11,600 | source statutory checked 2026-10-13 |
| RAT occupational accident contribution, assumed effective 2% after FAP | 2% | no ceiling | R$200,000 | R$4,000 | source statutory checked 2026-08-21 |
| FGTS, general employer deposit on covered remuneration | 8% | no ceiling | R$200,000 | R$16,000 | source statutory checked 2026-10-13 |
| Statutory employer contributions | R$71,600 |
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In this ordinary worked scenario, contribution bases include thirteenth salary and the separate one-third vacation premium. The vacation month itself is already in the twelve-month base. The effective RAT, third-party code and tax regime must match the actual employer.
| Twelve-month base salary | R$180,000 |
| Included employer contributions | R$71,600 |
| Mandatory extra pay (1 months) | R$15,000 |
| Separate one-third vacation premium | R$5,000 |
| Salary plus modeled employer costs | R$271,600 |
| Added on top of the salary | 50.9% |
Published EOR fee on top of this employer cost
| Provider | Published fee, monthly | Year | Checked | Provider site |
|---|---|---|---|---|
| Native Teams | $99, starting | $1,188 | 2026-10-12 | See Native Teams EOR pricing |
| RemoFirst | $199, starting | $2,388 | 2026-10-12 | See RemoFirst EOR pricing |
| Payoneer Workforce Management (formerly Skuad) | $199, starting | $2,388 | 2026-10-12 | See Payoneer Workforce Management (formerly Skuad) EOR pricing |
| RemotePeople (formerly Horizons) | $199, starting | $2,388 | 2026-10-12 | See RemotePeople (formerly Horizons) EOR pricing |
| Deel | $599, list | $7,188 | 2026-10-12 | See Deel EOR pricing |
| Remote | $699, list | $8,388 | 2026-10-12 | See Remote EOR pricing |
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The whole budget for one hire in Brazil, the fee and this employer cost side by side: EOR fee plus employer cost in Brazil.
A senior salary of R$360,000
| Contribution | Rate | Ceiling | Base charged | Amount | Source |
|---|---|---|---|---|---|
| INSS, employer share | 20% | no ceiling | R$400,000 | R$80,000 | source statutory checked 2026-08-21 |
| Third-party levies, assumed FPAS 515 / code 0115 (SESC, SENAC, SEBRAE, INCRA, education) | 5.8% | no ceiling | R$400,000 | R$23,200 | source statutory checked 2026-10-13 |
| RAT occupational accident contribution, assumed effective 2% after FAP | 2% | no ceiling | R$400,000 | R$8,000 | source statutory checked 2026-08-21 |
| FGTS, general employer deposit on covered remuneration | 8% | no ceiling | R$400,000 | R$32,000 | source statutory checked 2026-10-13 |
| Statutory employer contributions | R$143,200 |
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In this ordinary worked scenario, contribution bases include thirteenth salary and the separate one-third vacation premium. The vacation month itself is already in the twelve-month base. The effective RAT, third-party code and tax regime must match the actual employer.
| Twelve-month base salary | R$360,000 |
| Included employer contributions | R$143,200 |
| Mandatory extra pay (1 months) | R$30,000 |
| Separate one-third vacation premium | R$10,000 |
| Salary plus modeled employer costs | R$543,200 |
| Added on top of the salary | 50.9% |
Why the percentage does not change
Full-year unchanged basic pay and one month of paid vacation under ordinary payroll taxation; thirteenth salary is one extra month and the separate vacation premium is one third of a monthly salary. Regular vacation salary is already within the twelve-month base. Assumed third-party classification FPAS 515 / 0115 at 5.8%, effective RAT 2%, ordinary employer social-security rate 20%, and general FGTS 8%. These are not rates verified for a particular EOR entity; tax regime, classification, FAP, benefits, collective agreement and exit costs require a quote. Total annual gross input includes both modeled salary additions.
The formula
Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.
Time off, extra pay and leaving
| Statutory paid leave | 30 days |
| Public holidays | 10 |
| Mandatory extra pay | 1 months |
| Minimum employer notice | 4 weeks |
30 calendar days of paid vacation a year under the CLT, plus 10 national holidays confirmed for 2026.
Thirteenth salary is one twelfth of December remuneration per qualifying month of service; at least fifteen days counts as a month. The advance is paid between February and November, with the balance due by December 20. The one-month model assumes a full year of service and the same remuneration base. Sources: Lei 4.090 and Lei 4.749, https://www.planalto.gov.br/ccivil_03/leis/l4090.htm and https://www.planalto.gov.br/ccivil_03/leis/l4749.htm (checked October 12, 2026).
Recurring general FGTS deposits are included as an employer contribution on covered remuneration, including thirteenth salary and the modeled vacation premium. The additional 40% payment on dismissal without just cause is a separate exit liability based on relevant contract deposits with statutory updating and interest; it is not included in this planning total. Source: Law 8,036, Articles 15 and 18.
A statutory extra month is pay, not a bonus, and a quoted annual salary can already contain it. Which reading the law uses, country by country, is set out here; the calculator asks which one you have before it adds anything.
What the percentage hides
The employer INSS contribution and RAT are uncapped. Unlike the employee side there is no ceiling, so the burden does not fall on a senior salary.
The Sistema S rate varies by sector code. 5.8% is a representative figure, not a universal one.
Statutory notice is 30 days up to one year of service, plus three days per additional year, capped at 90 days.
The ordinary model does not apply automatically to substitute or special tax regimes. The 5.8% third-party rate assumes FPAS 515 / code 0115; effective RAT depends on risk classification multiplied by FAP.
The full worked salary-payment factor is 1 + 1/12 + 1/36. Annual gross input includes both the thirteenth salary and vacation premium; do not add an extra vacation month already included in ordinary pay.
Items requiring payroll or quote confirmation, not established by any figure above: the Sistema S rate for a specific sector code.
Using an employer of record in Brazil
The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.
Written by Kaz, independent publisher.
Page last updated 2026-10-14. Sources are listed per figure and labeled statutory or payroll reference. Last full statutory dataset review: 2026-08-21. Individual facts may have later source-specific check dates. This is not legal, tax or payroll advice and we do not file anyone's payroll.
Every formula on this site is written out in full on Method. Ordering is by computed cost, never by what a provider pays us.
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