Employee Guide for Brazil

👋 Welcome to Toku. Toku is your Employer of Record (EOR) in Brazil. We employ you through the appropriate local Toku entity and manage the compliance, HR, payroll, and benefits administration connected to your employment. Your day-to-day work, goals, and role direction continue to come from the organization you support.

Your employment at a glance

📄 Your signed employment agreement governs your individual terms, including pay, working hours, probation, notice, and any custom arrangements. Mandatory local law also applies. If this guide and your agreement appear different, contact Toku before relying on the summary.

Pay schedule and payroll changes

You are normally paid twice per month, on the 15th and the last day of the month. If a payday falls on a weekend or public holiday, payment is generally processed on the prior business day. Payroll changes are normally due at least 7 days before payday, but the exact cutoff can vary by country and organization. Check the Toku: 2026 and 2027 Payroll Calendar and Deadlines or contact Toku before relying on a specific date.

You will receive a payslip for each payroll cycle showing your gross pay, required deductions, and net pay. Keep your bank, tax, and personal information current in Toku, and notify us promptly if anything changes.

Your employment terms and probation

• Toku issues a compliant local employment agreement for every hire and registers the employment digitally with the authorities, as Brazilian law requires.
• Indefinite-term employment is the default. Fixed-term contracts are only allowed in specific circumstances, may not exceed two years, and can be renewed only once.
• Part-time employment is recognized, capped at 30 hours per week.
• Probation is 45 days, renewable once for another 45 days (90 days maximum), per Toku's employment agreement. During probation, either party may end the relationship without notice or severance penalty.

Working hours and overtime

Your normal working hours are stated in your signed employment agreement and may vary by role, schedule, or applicable collective agreement. Toku does not expect routine overtime. Do not work overtime or additional hours unless your manager has approved them in advance. Any overtime or additional-hours treatment follows your signed agreement and mandatory local law.

Leave entitlements

Vacation can be split into up to three periods (one of at least 14 consecutive days), and employees may sell up to 10 days back to the employer. Vacation must be granted within 12 months of accrual or it becomes payable at double the rate, so plan leave proactively. From 2027, statutory paternity leave will gradually extend to 20 days by 2029.

ℹ️ Your employment agreement, Toku HRIS leave balance, and applicable local rules determine your exact entitlement. Contact Toku if the information shown in your account does not match your agreement or this guide.

Public holidays in 2026

Brazil has 12 national public holidays in 2026, plus state and municipal holidays that vary by location. Carnival and Corpus Christi are technically optional at the federal level but are observed nearly everywhere.

Statutory benefits

Statutory : social security coverage and the FGTS severance savings fund. In addition, employers must provide transportation vouchers to cover commuting costs (up to 6% of base salary can be deducted from the employee to offset this), and many collective agreements require meal or food vouchers.

Additional Toku benefits

Toku maintains a dedicated benefits guide for Brazil. Review 🇧🇷 Hiring in Brazil for current coverage, eligibility, enrollment, and support information. The benefits guide is the source of truth for Toku-provided supplemental benefits in this country.

Stablecoin payroll and token grants

Where permitted by local law and enabled for your organization, Toku can support token grant administration and allow you to elect to receive a portion of your net pay in stablecoins. Availability depends on your country, your organization's program, and your individual compensation arrangements. These options are not guaranteed components of every employment package.

If stablecoin payroll is available to you, see Toku: Stablecoin Payroll Set Up. For token grant questions, use the Toku: Contact our Team for Support! to reach the Token Grant Administration team.

Annual tax documents

Your Comprovante de Rendimentos (income and withholding statement) covers the calendar year ending December 31. Expect the employer-issued statement in Documents in your Toku account by the last working day of February of the following year, or at termination if that occurs before the applicable delivery deadline. This is the employer document timeline, separate from the deadline for filing your personal tax return. Receita Federal rule, IN RFB 2.060/2021.

If an expected employer-issued document is missing or incorrect, email [email protected] with your name, country, and tax year.

Leaving Toku: resigning

Give formal notice to Toku. As your legal employer, Toku needs your resignation letter. Upload it to Documents in your Toku account or email [email protected], and notify your manager. Include your proposed last working day and follow the notice requirements in your employment agreement and any local formalities. Ask Toku before assuming a shorter notice period has been agreed.

Your offboarding documents. Toku sends your formal offboarding/termination document through DocuSign and uploads it to Documents in your Toku account. Review it for the applicable departure terms, final-pay details, and any actions required. We do not send a separate personalized general offboarding email. Required local certificates or provider documents may arrive separately from Toku or the local payroll provider.

Country-specific documents: Expect the termination settlement document (TRCT) and the required evidence that the end of employment has been reported to the relevant authorities. Under CLT Article 477, the required exit documents and settlement amounts must be delivered/paid within 10 days after the employment contract ends. Toku or the local provider will coordinate the applicable documents and any required exit formalities. Brazilian Labour Code, Article 477.

Benefits and provider updates. Benefits are managed through external carriers and providers. Depending on the benefit, you may receive an email or see your coverage status change in the provider’s portal or app. Confirm the exact cancellation date, any continuation or conversion options, and claim/action deadlines directly with the provider; do not assume all benefits end on the same date. Ending employment does not automatically cancel your pension or retirement savings. Review the benefits guide linked below and contact Toku if anything is unclear.

🇧🇷 Hiring in Brazil

Your Toku account stays accessible after you leave, including your employment and tax documents. For help updating your email address, password, or two-factor authentication, email [email protected]. Keep an accessible personal email on file with Toku and your providers.

How to get help

Toku is your employer and your first point of contact for employment support. For payroll, payslips, statutory deductions, or payroll tax documents, email [email protected]. For benefits support, email [email protected]. For leave, employment documents, immigration, or other employment matters, use Toku: Contact our Team for Support! to reach the right team.

Important

This guide is a general summary and does not replace your signed employment agreement, Toku policies, benefit plan documents, or applicable law. Your exact entitlements may vary based on your work location, tenure, role, collective agreement, or individual terms. Where there is a conflict, the applicable law and binding employment documents control.

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Last reviewed September 2026. Source: 🇧🇷 Hiring in Brazil.