Address:
Av. Marques de São Vicente, 230 - Conjunto 1220, Barra Funda - São Paulo, SP - Brazil, 01141-010
Phone:
+55 11 2386-7976
Email:
Brazil payroll runs on a monthly cycle with fixed deadlines. Salaries are due by the fifth business day of the following month, eSocial events by the 15th, INSS, FGTS and income tax withholding generally on the 20th, and the DCTFWeb return by the last business day. Dates can move when they fall on weekends or when rules change, so confirm them with your accountant.
What are the monthly payroll deadlines?
| Obligation | Deadline | What it is |
|---|---|---|
| Salary payment | Fifth business day of the following month | Legal deadline to pay monthly salaries |
| eSocial periodic events | 15th of the following month | Payroll data sent to the government |
| INSS and income tax withholding | 20th of the following month | Social security and withholding payments |
| FGTS | 20th of the following month | Employer deposits through FGTS Digital |
| DCTFWeb | Last business day of the following month | Return that consolidates payroll taxes |
What are the annual payments?
- 13th salary: first installment by November 30 and second installment by December 20
- Vacation pay: paid up to two days before vacation starts, with the one third bonus
What is eSocial?
eSocial is the government system where employers report employment contracts, payroll, working hours and terminations. Errors can block tax calculation and generate fines, so the data must match your payroll and accounting records.
How can foreign companies keep payroll under control?
- Work with a local payroll team or a BPO provider that follows a fixed calendar
- Reconcile payroll with accounting every month
- Keep employee documents and contracts organized and up to date
Frequently asked questions
What is the legal deadline to pay salaries in Brazil? The fifth business day of the month following the work period.
Does Brazil require a 13th salary? Yes, it is mandatory for every CLT employee.
Are these dates the same for every company? Mostly. Companies under Simples Nacional follow a different payment routine for some taxes, so confirm with your accountant.
Gescon’s BPO Services cover payroll, accounting and tax compliance in one team. Talk to us about running your Brazil payroll without missed deadlines.
