Employee Benefits in Brazil 2018
Summary
Brazil has a well-developed social security system, and both employers and employees contribute to social security schemes in the country, with employers’ contributions typically much greater than those of employees. Brazilian employees primarily contribute to six statutory social security organizations: the statutory pension insurance fund, the statutory death insurance fund, the statutory short-term sickness fund, the statutory long-term disability fu
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- List of Tables
- Table 1: Insurance Industry Definitions
- Table 2: Brazil - Country Statistics
- Table 3: Brazilian INSS Fund - Employee and Employer Contributions, 2017
- Table 4: Brazilian Workmen’s Compensation Insurance - Employee and Employer Contributions
- Table 5: Brazilian Unemployment Benefits
- Table 6: Leave - Fixed National and Public Holidays
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- Table of Contents
- 1 EXECUTIVE SUMMARY
- 2 INTRODUCTION
- 2.1 What is this Report About?
- 2.2 Definitions
- 3 COUNTRY STATISTICS
- 4 OVERVIEW OF EMPLOYEE BENEFITS IN BRAZIL
- 5 REGULATIONS
- 6 STATE AND COMPULSORY BENEFITS
- 6.1 Retirement Benefits
- 6.1.1 Introduction
- 6.1.2 Types of Retirement Plan
- 6.1.3 Eligibility
- 6.1.4 Age
- 6.1.5 Benefits
- 6.1.6 Payment Options
- 6.1.7 Typical Employer Practice
- 6.1.8 Employee and employer contributions
- 6.1.9 Taxation
- 6.2 Death in Service
- 6.2.1 Introduction
- 6.2.2 Eligibility
- 6.2.3
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