Brazil Payroll Compliance Calendar 2026: Every Deadline in One Page
● Updated August 19, 2026 · 2026 figures — Brazil revises payroll tables every January
Brazilian payroll runs on a fixed monthly drumbeat — salary by the 5th business day, eSocial by the 15th, FGTS and federal taxes by the 20th, the DCTFWeb return by the last business day — punctuated by event deadlines as tight as the day before a new hire starts, plus a year-end cluster around the 13th salary. This page lays out all of it for 2026, including the exact dates where a weekend or holiday moves a deadline.
An .ics version of this calendar is available — download it once and the recurring deadlines (plus the 2026 weekend adjustments) land in Outlook or Google Calendar.
Key numbers (2026)
- 5th business day — the deadline to pay monthly salaries; Saturday counts as a business day. (CLT art. 459, §1º; IN SRT 01/1989)
- 15 → 20 → last business day — the monthly rhythm: eSocial closing, then FGTS deposit and DARF payment, then the DCTFWeb return. (eSocial MOS S-1.3; Lei 8.036/1990; Lei 11.933/2009; IN RFB 2.248/2025)
- The day before start — the deadline to report a new hire to eSocial (event S-2200). (eSocial MOS S-1.3)
- 10 calendar days — to pay severance, deposit rescissory FGTS, and report a termination. (CLT art. 477, §6º; Lei 8.036/1990 arts. 17–18)
- R$ 1,621.00 — the national minimum wage from January 1, 2026, up 6.79% from 2025. (Decreto 12.797/2025)
- December 18, 2026 — the effective date for the 13th-salary second installment, the eSocial annual closing, and the DCTFWeb Anual, because December 20 falls on a Sunday. (Lei 4.749/1965; TST; CRCSP)
Maintenance note: Brazil re-publishes its payroll parameters every January — minimum-wage decree in late December, contribution tables in mid-January, retroactive to the January competência (the reference month an obligation refers to). This page is updated every January to match; the figures below are the 2026 values.
The monthly cycle: four beats, every month
Direct answer: every competência triggers the same sequence in the following month — pay salaries by the 5th business day, close eSocial by day 15, pay the FGTS deposit and the federal DARF by day 20, and file the DCTFWeb declaration by the last business day.
| When (following month) | Obligation | Details | Weekend/holiday rule | Legal basis |
|---|---|---|---|---|
| 5th business day | Salary payment | Prior month's wages | Saturday counts as a business day; only Sundays and holidays are skipped | CLT art. 459, §1º; IN SRT 01/1989 |
| (no fixed date) | Mid-month advance (adiantamento quinzenal, the "vale") | Customary ~40% around day 15–20 | Mandatory only via collective agreement (CCT/ACT) or established practice, which then cannot be withdrawn | CLT arts. 459 and 468 |
| Day 15 | eSocial monthly closing | Pay-slip events (S-1200) + closing (S-1299) | Postponed to the next business day | eSocial MOS S-1.3 |
| Day 20 | FGTS deposit | Via FGTS Digital (mandatory since March 2024); payable until 21:59:59 Brasília time | Anticipated to the preceding business day | Lei 8.036/1990 art. 15; Lei 14.438/2022 |
| Day 20 | DARF payment (INSS + IRRF) | Social-security contributions plus payroll income-tax withholding, in the single DARF generated by DCTFWeb | Anticipated when there is no banking service on day 20 | Lei 11.933/2009; Lei 11.196/2005 art. 70 |
| Last business day | DCTFWeb declaration | The return that declares those contributions | — | IN RFB 2.237/2024, art. 6º, as amended by IN RFB 2.248/2025 |
Three rules that keep foreign controllers out of trouble:
- The direction rule. On a non-business day, the monthly eSocial closing postpones to the next business day; everything involving money — FGTS, the DARF, the December 13th-salary closings — anticipates to the preceding one. Foreign teams tend to assume postponement; in Brazil, anticipation is the norm for payments.
- The day-20 trap. The DARF payment is due day 20 (Lei 11.933/2009), but the DCTFWeb declaration runs until the last business day of the following month — IN RFB 2.248/2025 replaced the previous day-25 rule in February 2025. Calendars showing a single "day 25 DCTFWeb" entry are out of date.
- 2026's concrete shifts. On the money side, four anticipations: June 20 is a Saturday, so FGTS and DARF for the May competência are due Friday, June 19; September 20 is a Sunday, so August's are due Friday, September 18; November 20 is the Zumbi/Black Consciousness national holiday (Lei 14.759/2023), so October's are due Thursday, November 19; and December 20 is a Sunday, moving the 13th-salary cluster to Friday, December 18. On the eSocial side, February 15, March 15, and November 15 are Sundays, so those closings postpone to Monday — February 16, March 16, and November 16.
Out of scope: ISS withheld from service providers and IRRF on third-party services follow the fiscal (accounts-payable) agenda, not this calendar. For how the eSocial closing feeds the DARF and the FGTS slip, see eSocial explained in English and the FGTS guide.
Event-driven deadlines: the clock starts when something happens
Direct answer: hires, terminations, accidents, and leaves each start their own countdown. The tightest is hiring — reported by the eve of day one — and the most expensive to miss is termination, fined at one full monthly salary.
| Trigger | What is due | Deadline | Legal basis |
|---|---|---|---|
| New hire | eSocial admission event (S-2200) | No later than the day before work starts | eSocial MOS S-1.3 |
| Termination | Severance amounts (verbas rescisórias) + termination documents | Within 10 calendar days of contract end; missing it costs one monthly salary to the employee, plus an administrative fine | CLT art. 477, §§6º and 8º |
| Termination | Rescissory FGTS via the GFD slip (termination-month deposit, indemnified prior-notice deposit, 40% fine) | By the 10th calendar day from the day after termination; for terminations on days 1–9, FGTS Digital re-dates the prior month's deposit to fit this window | Lei 8.036/1990 arts. 17–18 |
| Termination | eSocial termination event (S-2299) | Within 10 calendar days, and never after that worker's S-1200 for the competência; succession by day 7, transfer/CPF change by day 15 of the following month | eSocial MOS (per Contmatic) |
| Work accident | CAT communication (eSocial S-2210) | By the first business day after the accident; immediately in case of death | Lei 8.213/1991, art. 22 |
| Leave > 15 days (accident/illness) | eSocial leave event (S-2230) | By the 16th day of the leave | eSocial MOS (per Senior) |
| Leave ≤ 15 days (accident/illness) | eSocial leave event (S-2230) | By day 15 of the following month, with the monthly batch — the general rule for other leave types too | eSocial MOS (per Senior) |
A termination is a sprint with three finish lines inside the same 10 days: the money, the FGTS, and the eSocial event. Model the cost with the severance calculator; field detail is in the eSocial events catalog.
The 2026 annual calendar, month by month
Direct answer: beyond the monthly loop, 2026 has a fixed annual skeleton — new tables in January, pay-transparency cycles in March–April and August–September, the 13th salary on November 30 and December 18 — plus category-specific wage adjustments spread across the year.
| Month | Date (2026) | Obligation |
|---|---|---|
| January | Jan 1 | Minimum wage R$ 1,621.00/month in force (daily R$ 54.04; hourly R$ 7.37) — Decreto 12.797/2025, published Dec 23, 2025 |
| January | Jan 1 | New income-tax rule (Lei 15.270/2025): zero IRRF up to R$ 5,000.00/month via a full rebate; decreasing partial rebate up to R$ 7,350.00 |
| January | Jan 12 (DOU) | Portaria MPS/MF 13/2026: INSS employee table (7.5% / 9% / 12% / 14%, ceiling R$ 8,475.55) and salário-família (family allowance) of R$ 67.54 per child for wages up to R$ 1,980.38 — retroactive to January, collected in February |
| February | Feb 1 | Window opens for the 13th-salary first installment (Feb 1 – Nov 30) |
| February | Mon Feb 16 | eSocial closing for the January competência — postponed (Feb 15 is a Sunday) |
| February | Last business day | Informe de Rendimentos (annual earnings statement) delivered to each worker |
| February | Feb 28 | Salary Transparency Report, 1st-semester cycle: employers with 100+ employees validate data on the Emprega Brasil portal |
| March | Mon Mar 16 | eSocial closing for the February competência — postponed (Mar 15 is a Sunday) |
| March | Mar 20 | 5th Salary Transparency Report available for employer download |
| March | March payroll | Union contribution (contribuição sindical, one day's pay) withheld only with the employee's prior, express, written individual authorization — optional since Lei 13.467/2017, upheld by the STF (ADI 5794) |
| April | Apr 6 | Deadline to publish the 5th Transparency Report (extended by the MTE from Mar 31) |
| April | April | Authorized union contributions remitted to the unions (CLT art. 583) |
| February–June | Per category | Dissídio season: most collective adjustments are negotiated now, each effective on its category's data-base (annual adjustment month) — no single national date |
| June | Fri Jun 19 | FGTS + DARF for the May competência — anticipated (Jun 20 is a Saturday) |
| August | Aug 31 | Transparency Report, 2nd-semester cycle: employer data-update window closes (opened early August) |
| September | September | 6th Transparency Report published (recurring cadence: March and September) |
| September | Fri Sep 18 | FGTS + DARF for the August competência — anticipated (Sep 20 is a Sunday) |
| November | Mon Nov 16 | eSocial closing for the October competência — postponed (Nov 15 is a Sunday) |
| November | Thu Nov 19 | FGTS + DARF for the October competência — anticipated (Nov 20, the Zumbi/Black Consciousness national holiday under Lei 14.759/2023, is a Friday) |
| November | Mon Nov 30 | 13th-salary first installment (50%) — a business day in 2026, no shift |
| December | Fri Dec 18 | 13th-salary second installment; eSocial annual closing (13th payroll); DCTFWeb Anual + DARF for competência 13 — all anticipated (Dec 20 is a Sunday) |
| January 2027 | Jan 20 | Adjustment differences on the 13th from December variables settle with the December competência |
Notes on the two heaviest rows:
- The 13th salary (décimo terceiro) is a mandatory extra salary paid in two installments (Lei 4.749/1965): the first (50%) between February 1 and November 30 — together with vacation pay if requested in January — the second by December 20, with INSS, IRRF, and any alimony withheld on this installment only; in 2026, Friday, December 18. FGTS on each installment follows the ordinary day-20 cycle. Run per-employee numbers with the 13th salary calculator.
- The Salary Transparency Report (Lei 14.611/2023; Decreto 11.795/2023) covers employers with 100+ employees, twice a year: the government publishes in March and September; the employer validates data beforehand, then publishes the report. In 2026 the MTE extended the first-semester publication deadline to April 6.
Recurring obligations without a calendar date
Direct answer: three obligations recur on clocks of their own — occupational exams keyed to each employee's exam anniversary, the CIPA election keyed to the mandate's end, and wage adjustments keyed to each union's data-base.
| Obligation | Rule |
|---|---|
| Periodic occupational exams (ASO) | Every 1 year — or less, at the responsible physician's discretion — for employees exposed to occupational risks in the PGR risk program or with chronic conditions; every 2 years for the rest (NR-7, in force since January 2022 — the old age-based rule is gone). Specific agents keep shorter cycles under their own rules (e.g., semiannual blood counts for benzene exposure) — confirm each employee's schedule with your occupational-health provider |
| CIPA election (accident-prevention committee, NR-5) | Convene at least 60 days before the current mandate ends; Electoral Commission at least 55 days before; vote at least 30 days before; new members take office on the first business day after the mandate ends |
| Collective wage adjustment (dissídio / data-base) | Each category's CCT/ACT sets its own data-base month; late agreements apply retroactively, so payroll must track the month per union and reprocess when the CCT lands |
Two filings you can cross off: RAIS and DIRF
Direct answer: two legacy annual filings no longer exist as separate deliveries — but each left a residue you still own.
- RAIS (annual employment report): since base-year 2023, all eSocial employer groups fulfill it through the data already sent to eSocial (Portaria MTP 671/2021) — no standalone filing in 2026; your monthly eSocial quality is your RAIS.
- DIRF (annual withholding return): extinguished for taxable events from January 1, 2025 (the last one was filed in February 2025); withholding data now flows monthly through eSocial and EFD-Reinf. What survives: the Informe de Rendimentos to each worker, by the last business day of February.
FAQ
When must salaries be paid in Brazil?
By the 5th business day of the month following the worked month (CLT art. 459, §1º), and Saturday counts as a business day — only Sundays and holidays are excluded (IN SRT 01/1989). Paying later requires monetary correction; the TST has even invalidated a collective-bargaining clause that tried to allow it.
What happens when a Brazilian payroll deadline falls on a weekend?
It depends: the monthly eSocial closing (day 15) is postponed to the next business day, while FGTS, the DARF, and the December 13th-salary closings are anticipated to the preceding one. In 2026 that produces four anticipations — June 19 (FGTS/DARF for May), September 18 (FGTS/DARF for August), November 19 (FGTS/DARF for October, because November 20 is a national holiday), and December 18 (everything tied to Dec 20) — plus eSocial closings postponed to February 16, March 16, and November 16.
Is the DCTFWeb due on day 20 or on the last business day?
Both — for different things. The DARF payment generated by DCTFWeb is due day 20 (Lei 11.933/2009, anticipated when day 20 is not a banking day); the declaration may be transmitted until the last business day of the following month (IN RFB 2.237/2024, as amended by IN RFB 2.248/2025, which replaced the older day-25 rule).
When is the 13th salary due in 2026?
The first installment (50%) by Monday, November 30, 2026; the second by December 20 under Lei 4.749/1965 — and since December 20, 2026 is a Sunday, in practice by Friday, December 18, 2026. The same December 18 applies to the INSS on the 13th (competência 13), the eSocial annual closing, and the DCTFWeb Anual.
Do we still file RAIS or DIRF in 2026?
No. RAIS is fulfilled automatically by eSocial data for all employer groups since base-year 2023, and DIRF was extinguished for events from January 1, 2025 onward. The surviving annual duty is the Informe de Rendimentos to each worker by the last business day of February.
Is the mid-month salary advance mandatory?
Not by statute — the CLT sets no deadline for the adiantamento quinzenal (commonly ~40% of salary around day 15–20). It becomes mandatory only via collective agreement or the employer's own established practice, which then cannot be withdrawn (CLT art. 468). What the CLT does forbid is a pay period longer than one month (art. 459, caput).
When do the new payroll tables come out each year?
In two waves, both effective January 1: the minimum-wage decree in late December (for 2026, Decreto 12.797 on December 23, 2025), and the Portaria with the INSS table, benefit ceiling, and salário-família in the first half of January, retroactive to the January competência (for 2026, Portaria MPS/MF 13, published January 12; benefits above the floor rose 3.9%, the 2025 INPC). Expect to run January payroll on parameters published mid-month — this page is refreshed every January accordingly.
Put the calendar on autopilot
Every deadline on this page is a payment file or an eSocial batch that has to leave on time, twelve months a year. Garoa runs payroll, eSocial, and time & attendance for foreign-owned subsidiaries in Brazil, with an English interface — the calendar, receipts, and reconciliations above, without the Portuguese. [Talk to Garoa] about taking over your 2026 calendar, or keep reading with the complete Brazil payroll guide and the employee cost calculator.
Sources
- eSocial MOS S-1.3, consolidated manual (gov.br): https://www.gov.br/esocial/pt-br/documentacao-tecnica/manuais/mos-s-1-3-consolidada-ate-a-no-s-1-3-07-2026.pdf
- FGTS Digital — official employer FAQ (fgts.gov.br): https://www.fgts.gov.br/Paginas/downloads/FAQ/FAQ_Externa_Empregador_FGTS%20Digital_V7_fev-2025.pdf
- Ministério do Trabalho e Emprego — FGTS Digital rescissory guias (gov.br): https://www.gov.br/trabalho-e-emprego/pt-br/servicos/empregador/fgtsdigital/comunicados/fgts-digital-facilidade-na-geracao-de-guias-rescisorias
- Lei 11.933/2009 — Planalto: https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2009/lei/l11933.htm
- Lei 14.759/2023 — November 20 national holiday (Planalto): https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14759.htm
- Decreto 12.797/2025 — minimum wage 2026 (Planalto, gov.br): https://www.gov.br/planalto/pt-br/acompanhe-o-planalto/noticias/2025/12/publicado-decreto-que-reajusta-salario-minimo-para-r-1-621-a-partir-de-1o-de-janeiro
- Portaria Interministerial MPS/MF 13/2026 — Ministério da Previdência (gov.br): https://www.gov.br/previdencia/pt-br/assuntos/rpps/destaques/publicada-a-portaria-interministerial-mps-mf-no-13-de-9-01-2026-que-dispoe-sobre-o-reajuste-dos-beneficios-pagos-pelo-inss-e-demais-valores
- Ministério do Trabalho e Emprego — 5th Salary Transparency Report, deadline extension (gov.br): https://www.gov.br/trabalho-e-emprego/pt-br/noticias-e-conteudo/2026/marco/mte-amplia-prazo-para-empresas-divulgarem-o-5o-relatorio-de-transparencia-salarial
- TST — 13º Salário: https://www.tst.jus.br/en/13-salario
- STF — ADI 5794 (end of the mandatory union contribution): https://portal.stf.jus.br/noticias/verNoticiaDetalhe.asp?idConteudo=382819
- Senado Federal — Lei 15.270/2025 (IRRF exemption up to R$ 5,000): https://www12.senado.leg.br/noticias/materias/2025/11/27/sancionada-isencao-do-imposto-de-renda-para-quem-ganha-ate-r-5-mil-por-mes
- LegisWeb — Portaria Interministerial MPS/MF 13/2026 (INSS table, salário-família): https://www.legisweb.com.br/legislacao/?id=489284
- LegisWeb — IN RFB 2.248/2025 (DCTFWeb deadline): https://www.legisweb.com.br/noticia/?legislacao=473052
- CRCSP — eSocial annual closing rule for the 13th: https://online.crcsp.org.br/portal/noticias/noticia.asp?c=6910
- Contábeis — salary due by the 5th business day (CLT art. 459 §1º / IN SRT 01/1989 / TST): https://www.contabeis.com.br/noticias/71646/salario-deve-ser-pago-ate-o-5o-dia-util-mesmo-que-caia-no-sabado/
- Contábeis — CLT art. 477, termination deadlines and fines: https://www.contabeis.com.br/noticias/74544/artigo-477-da-clt-regras-prazos-e-cuidados-para-evitar-multa/
- Contábeis — Informe de Rendimentos 2026 after DIRF: https://www.contabeis.com.br/noticias/75354/informe-de-rendimentos-2026-de-onde-virao-os-dados/
- Pontotel — adiantamento salarial (mid-month advance): https://www.pontotel.com.br/adiantamento-salarial/
- APET — IRRF on payroll, Lei 11.196/2005 art. 70: https://apet.org.br/noticia/irrf-trabalho-alteracoes-na-legislacao/
- Contmatic — S-2299 transmission deadline: https://autoatendimento.contmatic.com.br/hc/pt-br/articles/52287323484947-S-2299-Prazo-de-envio-do-evento-de-desligamento-ao-eSocial
- Senior — S-2230 layout and deadlines (per the MOS): https://documentacao.senior.com.br/gestao-de-pessoas-hcm/esocial/leiautes/nao-periodicos/s-2230.htm
- RS Data — CAT deadline, Lei 8.213/1991 art. 22: https://www.rsdata.com.br/prazo-para-emissao-da-cat/
- Guia Trabalhista — INSS on the 13th salary: https://www.guiatrabalhista.com.br/tematicas/perguntas-respostas-inss-13salario.htm
- Guia Trabalhista — union contribution calendar (CLT arts. 582–583): https://www.guiatrabalhista.com.br/guia/contr_sindical_empregados.htm
- Bernhoeft — DCTFWeb Anual (13th salary): https://www.bernhoeft.com.br/dctfweb-anual-13-salario/
- SINDRATARPE — 6th Salary Transparency Report window (MTE communication): https://www.sindratarpe.org.br/2026/08/05/mte-inicia-prazo-para-atualizacao-do-6o-relatorio-de-transparencia-salarial/
- CRCMG — RAIS fulfilled via eSocial (Portaria MTP 671/2021): https://crcmg.org.br/noticias/rais-e-dispensada-para-novos-grupos-em-2023-veja-quais-sao/
- Ocupacional — the current NR-7 (ASO periodicity): https://ocupacional.com.br/site/tudo-o-que-voce-precisa-saber-sobre-a-nova-nr-7/
- ISC Treinamentos — NR-5 CIPA electoral process: https://www.institutosc.com.br/web/blog/nr-05-cipa-06-cipa-processo-eleitoral
- Gupy — dissídio and data-base: https://www.gupy.io/blog/dissidio
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