Employer of Record (EOR) in Brazil

Hire in Brazil in days, with no entity and no exposure to getting CLT compliance wrong. We place you with the right vetted EOR partner, at pricing you will not get going direct, and stay on your side for the life of the relationship.

  • Independent advice
  • Vetted partners
  • Operational in days

What an Employer of Record does for you in Brazil

An Employer of Record is a company that legally employs your Brazilian staff on your behalf. You choose the person and direct their work day to day. The EOR is the legal employer on paper, which is what lets you build a team in Brazil without forming your own company.

In practice the EOR partner takes on everything that needs a Brazilian legal entity and local expertise: a CLT-compliant employment contract, monthly payroll withholding of income tax and INSS social security, the mandatory FGTS severance deposit into the employee’s individual account, the 13th salary paid in two instalments, statutory filings to Receita Federal and INSS, statutory benefits and leave, and compliant onboarding and lawful exits with the correct statutory notice, since Brazil is not at-will. You get a working team in days. The EOR carries the legal and compliance weight; you carry the commercial relationship. The only question worth spending time on is which partner is genuinely strong in Brazil, and that is the question we answer for you.

01

Legal employer, on paper

A CLT-compliant employment contract, with all statutory terms correct from day one.

02

Compliant from day one

Monthly payroll, income tax withholding, INSS contributions, and the mandatory FGTS deposit, with statutory filings made to Receita Federal and INSS.

03

No entity required

Statutory benefits, annual leave, notice and severance under the CLT, and lawful onboarding and exits. You get a working team in days; the EOR carries the legal weight.

How it works: four steps to a compliant hire

From first call to a compliant Brazilian hire at work, usually in days.

01 — Scope & quote

We map the role, salary, and start date, and come back with a clear all-in monthly cost. No guesswork, no hidden extras.

02 — Compliant contract

Your employment contract is drafted to Brazilian CLT standards by the partner, and we sanity-check the terms and pricing before you sign. Compliant from day one.

03 — Onboard in days

A correct Brazilian contract is issued under the CLT, with all statutory terms from day one. Your hire can start in days.

04 — Payroll & compliance run

Income tax, INSS contributions, and the FGTS deposit calculated and withheld, payslips issued, statutory filings made to Receita Federal and INSS. You direct the work; the compliance just runs.

What EOR in Brazil costs

Two parts: the statutory cost of employing someone, and the EOR partner fee. In Brazil the statutory employer cost runs through INSS social security, work-accident and Sistema S contributions, and a separate mandatory FGTS deposit, not one combined tax. We make both transparent before you commit, so there are no surprises.

Employer INSS & FGTS

INSS runs 20% of payroll, plus RAT work-accident insurance from 1% to 3% and Sistema S contributions from 0.2% to 5.8%, for a combined INSS-related burden of roughly 28% to 34% of gross salary. On top of that, a separate mandatory FGTS deposit of 8% goes into the employee’s own account every month, funded entirely by the employer. Predictable and fully costed before you commit.

Minimum wage (2026)

R$1,621 per month for 2026 (Decreto 12.797/2025), one national floor. Some states set their own higher minimum.

Income tax (employee)

Progressive IRRF withheld monthly, with an effective exemption up to R$5,000 a month since 1 January 2026 under Lei 15.270/2025, a shrinking reduction up to R$7,350, and the traditional 7.5% to 27.5% table above that. Reconciled annually. Borne by the employee, not added to your cost.

EOR partner fee

A transparent per-employee monthly fee. We benchmark across our vetted network, typically 15 to 25% below going direct, and renegotiate for you at renewal.

Why run it through Bradford Jacobs

We know which EOR partners are genuinely strong in Brazil, by sector and by complexity. We place you with the right one, at pricing you will not get going direct, and stay on your side for the life of the relationship.

Independent, not a single provider

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

Pricing you can’t get direct

Brazil’s employer cost splits across INSS, work-accident insurance, Sistema S, and a separate FGTS deposit, which makes it easy to under- or over-quote a monthly fee up front. We benchmark across our partner network for rates typically 15 to 25% below going direct, and renegotiate on your behalf at renewal. Most companies do not know how much room there is to negotiate. We do.

  • 15-25% below direct
  • Network benchmarking
  • Renegotiated for you

Straight to the top when it matters

When something needs resolving, and in global employment it sometimes does, you come to us. We escalate directly, past the helpdesk, to people who can actually move it.

  • Direct escalation
  • No support queues
  • Named account contact

Two decades across markets

Two decades placing and managing EOR arrangements across global markets, with the local knowledge of the CLT, INSS, FGTS, and Brazilian termination rules that keeps you compliant.

  • EOR specialists
  • CLT expertise
  • Risk removed

Built for conversion to your own entity

Most companies use EOR for 12 to 24 months, then move to their own Brazilian Ltda. We plan that crossover and manage the transition when the economics justify it.

  • EOR to entity path
  • Transition managed
  • Crossover planning

Why an EOR is the fastest compliant way into Brazil

Two things slow foreign employers down in Brazil: the time to incorporate and choose a tax regime, and the risk of getting the CLT’s notice, severance, and dismissal rules wrong. An EOR removes both.

Working time, leave & contracts

Compliance handled under one national CLT. Brazilian employment law requires mandatory INSS enrolment, a separate FGTS deposit on every payslip, a 13th salary paid in two instalments, and dismissal that carries real statutory cost even when lawful, with statutory notice, rather than at-will termination. An EOR carries all of it correctly from day one, so a wrong assumption never becomes a liability.

Operational in days, not weeks

Incorporating in Brazil and choosing a tax regime typically takes several weeks, and you cannot legally employ anyone until the company is registered with the Junta Comercial and holds a CNPJ. An EOR removes that wait entirely: a compliant CLT contract is issued and your hire starts in days. You prove the market first, then incorporate later only if the headcount justifies it. This is the real value of EOR in Brazil: speed into a highly protective labour market, with the compliance carried by an expert.

Everything your Brazilian EOR covers

One transparent monthly fee per employee covers all of this. No hidden extras.

Compliant CLT contract

A CLT-compliant employment contract, issued and maintained for you.

Payroll, INSS & FGTS

Monthly payroll run, with income tax, INSS contributions, and the FGTS deposit calculated, withheld, and filed correctly each month.

Statutory benefits

All statutory benefits administered: paid annual leave, 13th salary in two instalments, maternity leave (120 days) and paternity leave (5 days, extendable under Empresa Cidada), and statutory notice on exit, which Brazil requires since it is not at-will. Employee INSS deductions run progressively at 7.5%, 9%, 12%, or 14% depending on salary bracket, deducted from salary, not billed to you. Employees pay nothing toward FGTS; that deposit is funded by the employer alone.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on how Employer of Record works in Brazil.

Is my hire employed by Bradford Jacobs or by me?

Legally, your hire is employed by the Brazilian EOR partner we place you with, which is what keeps you compliant without an entity. Day to day they work for you: you set the work, the goals, the relationship. You get the team; the partner carries the legal weight.

Usually within days once the role and salary are agreed, with a compliant CLT contract from day one. Compare that to the several weeks a full incorporation and CNPJ registration can take, during which you cannot legally employ anyone.

Roughly 28% to 34% of gross salary in INSS-related contributions (the 20% base rate plus RAT work-accident insurance and Sistema S), plus a separate mandatory 8% FGTS deposit on top, employer-funded only. Add the transparent EOR partner fee and you have your all-in cost.

Yes, when done properly. The EOR is a real Brazilian legal employer meeting all CLT, INSS, FGTS, and tax obligations. The risk is using an under-resourced partner, which is exactly why we place you with vetted partners and stay on your side for the life of the relationship.

The compliant CLT contract, monthly payroll (income tax, INSS, and the FGTS deposit), employer contributions, statutory benefits and leave administration including the 13th salary, and ongoing HR compliance. We give you one all-in monthly figure up front, with nothing added later.

Yes, and most companies do once the headcount and permanence justify it. We manage the transition from EOR to your own Brazilian entity, and can support the incorporation itself. Most use EOR for 12 to 24 months first.

Ready to hire in Brazil?

Tell us the role and we will come back with a compliant, all-in monthly cost and the right partner, usually within a day. No entity, no lock-in, no pitch, just the fastest compliant way to get your person working in Brazil.

Tax and labour data verified July 2026 (Receita Federal, INSS/Ministerio da Previdencia, gov.br). Figures change; we confirm the current position when we scope your hire.