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Commentary

1.4 Other payroll costs

Brazil

Employer only contribution to the work-related injury risk (RAT)

Work-related injury risk insurance (RAT) is a mandatory insurance destined to cover events derived from work accidents. It is paid by employers only.

It is a monthly levy on payroll at the following rates 1%, 2% or 3%, in accordance with the level of risk related to the industry sector. These rates

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