Index
- Laws that regulate labor relationships
- Tax and labor authorities
- Disability insurance
Laws that regulate labor relationships
Laws |
Brief Description |
Link |
The Federal Constitution. |
The supreme law that governs the |
http://www.stf.jus.br/arquivo/cms/legislacaoConstituicao/anexo/brazil_federal_constitution.pdf |
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. |
https://web.archive.org/web/20101107030918/http://natlaw.com/interam/ar/lb/tn/tnarlb5.htm |
The Brazilian Social Security Law. |
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. |
https://www.ssa.gov/policy/docs/progdesc/ssptw/2016-2017/americas/brazil.html |
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.
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Other special legislation and rules issued by the Ministry of Labour and Employment (Ministério do Trabalho e Emprego) (MTE). |
It issued various regulations on safety and occupational health, with detailed guidelines to avoid occupational diseases and work-related accidents. |
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Collective bargaining agreements. |
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:
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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. |