Brazil: Como pagar seus funcionários no Brasil

As reformas nas leis trabalhistas do Brasil passaram a valer no fim de 2017 e foram desenhadas para incentivar empresas a criar novas vagas e para facilitar o pagamento seus funcionários no Brasil.

A reforma trabalhista buscou criar um ambiente favorável para empresas no país, mas ainda há um sistema muito complexo. O emprego no Brasil é governado pela Constituição Federal e pela Consolidação das Leis do Trabalho (CLT), que garantem direitos específicos para todos os empregados brasileiros.

Folha de Pagamento

Novos funcionários terão seus salários estabelecidos por seu contrato de trabalho, juntamente com acordos coletivos e serão pagos mensalmente. Há 12 ciclos de pagamento regulares e um 13º ciclo mandatório como um bônus de Natal, pago em duas parcelas. A primeira parcela deve ser paga em 20 de novembro e a segunda em dezembro. O salário mínimo federal no Brasil é de BRL 998, que é equivalente a 226 euros.

Previdência Social e Imposto de Renda

Tanto empregadores quanto empregados pagam contribuições à previdência social local, que variam de 8 a 11% (dependendo do salário, limitado a um salário de R$ 5.645,80) para empregados e 20 a 22,5% dependendo do setor da indústria, para o empregador. As empresas são responsáveis por deduzir as contribuições locais à previdência social do pagamento dos funcionários e por repassá-las às autoridades relevantes.

São cobrados impostos que variam de 7,5 a 27,5% de funcionários no Brasil de acordo com seus salários. O status de residência é relevante para o imposto de renda no Brasil, de forma que residentes no Brasil são taxados sobre toda a sua receita global, enquanto não residentes só são cobrados em relação à sua receita gerada dentro do país.

Benefícios

Com quase todas as empresas trabalhando sob diferentes sindicatos no Brasil, acordos sindicais podem afetar os tipos de benefícios oferecidos. Os empregados podem ter opções de vale refeição, vale alimentação, plano de saúde e seguro de vida descontados de suas folhas de pagamento. É descontado um montante mínimo do pagamento e o restante é coberto pelas empresas para oferecer estes benefícios.

Outro benefício para empregados, oferecido pela maioria das empresas no Brasil é um plano de participação nos lucros, que paga uma porcentagem dos lucros da empresa para funcionários uma vez ao ano.

Férias e licenças de maternidade e paternidade

Para cada ano de contrato, depois dos primeiros 12 meses, cada funcionário tem direito a 30 dias de férias. Além disso, o colaborador deve receber um bônus de férias de 1/3 de um salário mensal.

Eles podem dividir os 30 dias em três partes e também podem vender 10 destes dias para a empresa.

Funcionárias mulheres recebem licença maternidade de seis meses, mandatória e paga. A licença paternidade é normalmente de 5 dias, mas pode variar de acordo com contratos sindicais.

Demissões

Contratos trabalhistas podem ser terminados por muitas razões, tais como:

  • Terminação voluntária ou involuntária de ambas as partes, com ou sem justa causa;
  • Expiração do contrato de trabalho;
  • Morte do funcionário;
  • Acordo mútuo entre empregador e empregado.

Horas de trabalho e horas extras

As leis trabalhistas no Brasil limitam as horas de trabalho a 44 horas semanais: oito horas por dia de segunda a sexta-feira e 4 horas no sábado, o que é equivalente a 220 horas por mês. Horas que excedam estes limites devem receber um pagamento extra com um adicional mínimo de 50%. Este montante pode ser aumentado por acordos trabalhistas coletivos.

eSocial

Em 2017, o sistema eSocial, de escrituração digital, impostos, previdência social e obrigações trabalhistas foi inaugurado para que empresas declarem todas as informações e transmitam relatórios eletronicamente para o governo. Este sistema ajuda empresas a cumprir suas obrigações e também unificar todos os sistemas e dados relacionados aos processos de contratação, pagamento e demissão de funcionários. Outro benefício de usar o eSocial é dar mais transparência a empresas, a fim de evitar fraudes.

Nós podemos ajudar sua empresa

Fazer negócios e pagar seus funcionários no Brasil requer um conhecimento local profundo para se manter em compliance. A TMF Brasil tem um time de experts em serviços de folha de pagamento, RH e administração de benefícios tanto para clientes locais quanto globais. Se você está buscando expandir seus negócios para o Brasil, nós podemos ajudar com todas as suas necessidades de folha de pagamento para que você possa focar em gerenciar uma empresa de sucesso. Fale com nossos experts no Brasil.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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