BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Garoa//Brazil Payroll Compliance Calendar 2026//EN
CALSCALE:GREGORIAN
X-WR-CALNAME:Brazil Payroll Compliance (Garoa)
X-WR-TIMEZONE:America/Sao_Paulo
BEGIN:VEVENT
UID:salary-day5@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20260905
RRULE:FREQ=MONTHLY;BYMONTHDAY=5
SUMMARY:Salary payment due (5th BUSINESS day)
DESCRIPTION:CLT art. 459: salaries for the previous month are due by the 5th business day. This reminder is fixed on the 5th - the legal deadline may fall a bit later depending on weekends/holidays. Details: https://garoasp.com/guides/brazil-payroll-compliance-calendar/
END:VEVENT
BEGIN:VEVENT
UID:esocial-day15@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20260915
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
SUMMARY:eSocial monthly closing (S-1299) - previous month
DESCRIPTION:Periodic events + closing for the previous month. If the 15th is a weekend/holiday the deadline POSTPONES to the next business day. https://garoasp.com/guides/esocial-brazil/
END:VEVENT
BEGIN:VEVENT
UID:fgts-darf-day20@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20260918
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
SUMMARY:FGTS Digital deposit + DARF (INSS/IRRF) payment
DESCRIPTION:Both due on the 20th for the previous month. If the 20th is a weekend/holiday they move EARLIER to the previous business day (e.g. Sep 20 2026 is a Sunday - pay by Fri Sep 18). https://garoasp.com/guides/fgts-brazil/
END:VEVENT
BEGIN:VEVENT
UID:dctfweb-lastday@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20260930
RRULE:FREQ=MONTHLY;BYMONTHDAY=-1
SUMMARY:DCTFWeb filing - previous month
DESCRIPTION:Declaration due by the LAST BUSINESS day of the month (IN RFB 2.248/2025). Note: the DARF payment itself was due on the 20th - these are two separate deadlines. https://garoasp.com/guides/brazil-payroll-compliance-calendar/
END:VEVENT
BEGIN:VEVENT
UID:transparency-2026-2@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20260831
SUMMARY:Salary Transparency Report - submission window closes (100+ employees)
DESCRIPTION:Lei 14.611/2023: companies with 100+ employees submit data for the 2nd semiannual report (publication in September). https://garoasp.com/guides/brazil-labor-law/
END:VEVENT
BEGIN:VEVENT
UID:13th-first-2026@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20261130
SUMMARY:13th salary - 1st installment due (Nov 30)
DESCRIPTION:First half of the 13th salary, no withholdings on this installment. https://garoasp.com/tools/13th-salary-brazil/
END:VEVENT
BEGIN:VEVENT
UID:13th-second-2026@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20261218
SUMMARY:13th salary - 2nd installment + DARF (anticipated: Dec 20 is a Sunday)
DESCRIPTION:Second installment with INSS/IRRF withholding. In 2026 the legal date (Dec 20) falls on a Sunday, so payment and the 13th-salary DARF anticipate to Friday Dec 18. https://garoasp.com/tools/13th-salary-brazil/
END:VEVENT
BEGIN:VEVENT
UID:january-tables-2027@garoasp.com
DTSTAMP:20260820T120000Z
DTSTART;VALUE=DATE:20270104
SUMMARY:January reset: new minimum wage + INSS/IRRF tables
DESCRIPTION:Brazil revises the minimum wage and payroll tax tables every January - update payroll parameters and recheck this calendar. https://garoasp.com/guides/brazil-payroll-compliance-calendar/
END:VEVENT
END:VCALENDAR