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Commentary

3.1 Minimum wage

Brazil

Considering that in an employment relationship, everything paid to employees must be included in the payroll, with the e-Social system (see 1.2), it is important to understand the main benefits provided for in Brazilian labour law, their calculation, and consequences.

Note that for payroll purposes, it does not matter whether the payment is considered to be:

  1. Ìý

    •ÌýÌýÌýÌý a benefit-in-kind that is treated in the same way as a salary and

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