Recruiting in Brazil does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.
Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.
No straightforward registration route is open to a foreign employer without an establishment: a Brazilian file requires a local entity in practice. Incorporation involves a notarised deed, registration with the Junta Comercial (state commercial registry) and issuance of the national corporate taxpayer number.
Registrations continue with the municipality, which is essential in order to issue service invoices, and with the social security authorities. The employer also opens an account with the Caixa Econômica Federal for the guarantee fund credited monthly on behalf of each employee.
An entry in the employee's digital work record accompanies the employment contract and evidences its existence before the administration and the labour courts. The collective agreement for the occupational category, negotiated by union and by territory, then applies and fixes a substantial part of pay conditions.
Each month a payslip is drawn up, income tax is withheld at source and contributions are remitted. Termination is the most technical stage of any Brazilian file: severance entitlements, the guarantee fund balance, notice and documentary formalities are all closely regulated and frequently litigated. Bear in mind too that category agreements are renegotiated annually, so the published terms for the relevant branch must be tracked rather than assumed to hold from one year to the next.
In Brazil, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Contador (ou técnico em contabilidade) inscrit au CRC ; l'organisation comptable elle-même doit détenir un Registro Cadastral, and a registration in force must be produced to you before any engagement.
Professional body or supervisory authority : Conselho Federal de Contabilidade (CFC) et conseils régionaux (CRC)
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Contrato Social consolidado (ou Estatuto Social) e Certidão Simplificada da Junta Comercial, com o NIREArticles of association and simplified commercial registry certificate Deux pièces complémentaires : le contrat de société consolidé, qui donne l'objet social et les associés, et la certidão simplificada, extrait récent de la Junta Comercial qui atteste que la société est active et que les modifications sont enregistrées. | Junta Comercial de l'État concerné (réseau Redesim) | 3 months Required | Official website |
| Comprovante de Inscrição e de Situação Cadastral no CNPJ (« cartão CNPJ ») ; Inscrição MunicipalCNPJ registration and status certificate; municipal registration Le « cartão CNPJ » s'imprime gratuitement en ligne et doit afficher la situation « ATIVA » ainsi que les codes d'activité CNAE : vérifier que la comptabilité ou les services de paie figurent bien dans l'objet enregistré. Les services de paie et de comptabilité étant taxés à l'ISS municipal, l'inscription municipale est indispensable pour émettre une nota fiscal de serviço. | Receita Federal do Brasil pour le CNPJ ; préfecture municipale pour l'inscription au titre de l'ISS | 3 months Required | Official website |
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