Remuneration
Remuneration is the sum of:
- Ìý
•ÌýÌýÌýÌý salary
- Ìý
•ÌýÌýÌýÌý compensation owed to the employee for the services provided, and
- Ìý
•ÌýÌýÌýÌý any other advantages and additional amounts provided for by law (such as overtime, allowance, etc)
Remuneration can be negotiated for a month, week, day, hour, etc. Monthly payment cycles are most common.
Some key aspects of remuneration are detailed below:
| Payment | Law | Concept | Amount is subject to |
| Tips | CLT, Art 457, §3º | Not only the amount spontaneously given by the customer to the employee, but also the amount charged by the company, as a service or additional, in any capacity, and intended for distribution to employees | Social security contribution, INSS (2.2)
Severance pay contribution, FGTS (2.2)
Income tax, IRRF (2.1) |
| Gratification | CLT, Art 457, §1º | Can |
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Web page updated on 17 Mar 2025 16:14