Employer of Record in Brazil

What it costs and what the law requires to employ someone in Brazil through an EOR, with every figure cited to a primary source.

Best fits

Best EOR providers for one employee in Brazil

Ranked the way Get matched ranks a hire: employing through its own entity in Brazil, a lower published fee and no deposit, each read from the provider's own pages. A provider whose referral program pays us carries a labeled referral boost, and the few providers we do not work with are listed below, never among these three.

Set team size or visa need, and get quotesStill looking for the person? Ask for candidates tooHow referral programs affect ranking

Hiring demand

Remote jobs open only to people in Brazil

Companies hiring remotely for a role that must be based in Brazil need someone employed there. Without an entity of their own in Brazil, an employer of record is how they do it.

Companies hiring full-time
525↗
Contract roles
266↗

Brazil ranks #7 of 177 countries↗ for full-time remote jobs open only to its residents. Most hired fields: Developer, Data Science, Sales.

Counted daily from job postings on Himalayas, a remote job board: a job counts for a country when it accepts applicants based only there. Counting began Oct 29, 2026; a job posted before then counts if it was still open that day. Last updated Nov 11, 2026.

Cost of employment

What an employer pays in Brazil

The statutory employer contributions that sit on top of gross salary, each cited.

Employer pension / social security
Pension (INSS employer) 20%↗
Employer unemployment insurance
FGTS (severance guarantee fund) 8%↗
Employer work-injury / accident
Work accident (RAT/SAT) 1%-3%↗

Rates are the statutory employer contributions; the total employer burden in Brazil is ~34-37% (employer INSS 20% with no cap, FGTS 8%, work-accident RAT 1-3%, plus 5.8% third-party contributions: salário-educação, INCRA and Sistema S, 4.5% for some office and service activities)↗. Confirm the current rates for your case before hiring. Compare employer costs in every country. Compare employer pension contributions in every country.

Total cost

What an EOR really costs in Brazil

The full cost to employ combines gross salary, the statutory employer burden, and the EOR provider's own service fee.

The total cost to employ someone in Brazil through an EOR is their gross salary, plus ~34-37% (employer INSS 20% with no cap, FGTS 8%, work-accident RAT 1-3%, plus 5.8% third-party contributions: salário-educação, INCRA and Sistema S, 4.5% for some office and service activities)↗ in mandatory employer contributions, plus a per-employee service fee from the provider. Across the 56 of 93 providers that publish a fee, the median is $349/employee/month (from $99 to $740); the rest quote per country.

Flat-rate illustration at a $100,000↗ salary
Gross salary
$100,000↗
Employer statutory contributions (~36%↗)
$36,000
EOR service fee (median $349/mo)
$4,188
Illustrative annual budget
$140,188

This illustration applies the representative rate to the full salary. It does not apply contribution caps, local-currency thresholds or employee eligibility rules, so it is not a payroll quote. Actual cost depends on the salary, the provider, and country-specific quotes; some countries also add mandatory items such as 13th-month pay or severance accruals. Run your own numbers in the calculator.

Providers

EOR providers that employ in Brazil

Each provider below names Brazil on its own website as a country where it offers Employer of Record. Cheapest published starting fee first.

47 providers name Brazil on their own websites as a country where they offer EOR. Published starting fees among them run from $99 /mo↗ (Native Teams and RecruitGo (Emerhub Group)) to $699 /mo↗ (Oyster HR and Safeguard Global); 12 quote Brazil on request. 5 of them say they employ here through their own entity.

Is an employer of record allowed in Brazil? Yes: outsourcing is allowed where the provider directs the work, and temporary work has time limits. The rules, with their sources, and every country that limits the model.

Setting up your own company in Brazil instead? The usual form is a Ltda. (limited liability company). Minimum share capital: No minimum set: capital is divided into quotas↗. EOR or your own entity: everything it takes, each from its official source.

Not sure which one fits? We rank these providers for your team size and visa needs, and get you quotes from the ones you pick.

Get matched

Before you sign with one of them: the questions worth asking each provider. Already employing someone in Brazil through an employer of record? Check what you pay against these fees.

A listing is the provider's own statement that it can employ in Brazil, read on its site on Nov 9, 2026. Fees are each provider's cheapest published rate, not a quote for Brazil. We read the country lists and country pages of all 93 providers we track; 78 name the countries they serve, and a provider that does not name Brazil on its own site is not shown here, even where it may serve it. Confirm availability for your role and contract type before signing.

Employment law

Statutory rules in Brazil

The employment terms an employer must meet, each linked to the source that states it.

Paying someone in Brazil as a contractor instead? Personal, regular, subordinated work for pay is employment, arrangements meant to evade the labour code are void, and the Supreme Federal Court has yet to rule on paying workers through their own companies. Check whether the role is employment, or read how Brazil decides and what misclassification costs.

Hiring

How to hire in Brazil

Two ways to put someone on payroll here.

Use an employer of record

An EOR already has an entity in Brazil and employs your worker on your behalf, handling payroll, tax and the statutory terms above. Fastest way to hire without incorporating.

Compare EOR providers
Economy

Brazil at a glance

World Bank indicators (2025) for context on the labour market.

GNI per capita (Atlas method)
$10,550↗
GDP per capita
$10,713↗
GDP (current US$)
$2.3T↗
GDP growth
2.3%↗
Inflation, consumer prices
5%↗
Population, total
212.8M↗
Population ages 15-64
69.1%↗
Urban population
88.2%↗
Labour force, total
108.3M↗
Labour force participation rate
63.1%↗
Female labour participation rate
53.4%↗
Male labour participation rate
73.4%↗
Unemployment rate
6%↗
Wage & salaried workers
69.7%↗
Self-employed
30.3%↗
Questions

Hiring in Brazil: FAQ

How much does it cost to employ someone in Brazil?

On top of gross salary, mandatory employer contributions in Brazil run ~34-37% (employer INSS 20% with no cap, FGTS 8%, work-accident RAT 1-3%, plus 5.8% third-party contributions: salário-educação, INCRA and Sistema S, 4.5% for some office and service activities)↗, made up of pension (INSS employer) 20%↗; FGTS (severance guarantee fund) 8%↗; work accident (RAT/SAT) 1%-3%↗; third-party contributions (salário-educação, INCRA, Sistema S) 5.8%↗. An employer of record adds its own per-employee service fee on top; across the 56 of 93 providers that publish a fee, the median is $349 per employee per month.

What does an EOR charge to employ someone in Brazil?

EOR service fees are billed per employee per month, on top of salary and statutory employer contributions in Brazil. The contribution basis is ~34-37% (employer INSS 20% with no cap, FGTS 8%, work-accident RAT 1-3%, plus 5.8% third-party contributions: salário-educação, INCRA and Sistema S, 4.5% for some office and service activities)↗. Providers rarely publish a Brazil-specific fee: across the 56 providers on our price board that publish a price, the median is $349 per employee per month (from $99 to $740), and the rest quote per country. Request a quote for Brazil for an exact figure.

How much paid annual leave is mandatory in Brazil?

Statutory paid annual leave in Brazil is 30 calendar days↗.

What is the statutory notice period in Brazil?

The minimum employer notice period in Brazil is 30 days + 3 days/yr (max 90)↗.

What is the minimum wage in Brazil?

The statutory minimum wage in Brazil is R$1,621/month↗.

What is the maximum probation period in Brazil?

The maximum statutory probation period in Brazil is 90 days↗.

Which EOR providers can employ someone in Brazil?

47 of the 93 providers we track name Brazil on their own websites as a country where they offer Employer of Record. By published starting fee: Native Teams from $99 /mo↗, RecruitGo (Emerhub Group) from $99 /mo↗, Asanify from $199 /mo↗, Boundless from $199 /mo↗, Gloroots from $199 /mo↗, and 30 more with a published fee; 12 quote Brazil on request. Each provider's listing is its own claim, so confirm availability for your role and contract type before signing.

How many companies are hiring remotely in Brazil?

In the 30↗ days to Nov 11, 2026, 525 companies↗ posted 1,555↗ full-time remote jobs open only to people based in Brazil on the Himalayas job board, plus 266↗ contract roles, which ranks Brazil #7 of 177 countries↗. The most hired fields are Developer, Data Science, Sales. A company hiring this way without its own entity in Brazil employs through an employer of record.

Do I need a local entity to hire an employee in Brazil?

No. An employer of record (EOR) already holds a legal entity in Brazil and can employ your worker there on your behalf, running local payroll, tax and compliance, so you can hire without setting up your own entity. That settles the employment side only: what the person does for your company (signing or negotiating its contracts, running a sales team, working from one place for most of the year) can still make your company taxable in Brazil as a permanent establishment, whoever employs them.

When a hire abroad makes your company taxable there

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