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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Brazil /4. Withholding on benefits-in-kind / 4.1 General rules about benefits

4.1 General rules about benefits

Brazil

4.1�� General rules about benefits

It is possible that the benefits are granted by:

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•�� law (see 3.2, 4.2, 4.3, 4.4 and 4.5), or
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•�� collective bargaining union agreements (such as additional permanence, supplementing social security benefits, temporary post-retirement stability vacation, etc), or
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•�� employer discretion (ie without legal obligation or provisions in a collective

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2.1.4 Withholding obligation of employers

3.7 Pregnancy and parental leave

5.2 Employee registration

9.1.4 Expats and labour quotas

2.1.1 Withholding obligation

2.1.9 Schedular payments

3.7 Performance-related bonuses

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

3.4 Maternity and paternity leave

4.3 Company cars

3.6 Severance pay

2.2.1 SSS contributions

3.2 Pre-tax/post-tax deductions

2.1 Withholding of income tax

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund

2.2.5 Provident fund

1.1 Permanent establishment