The Brazilian Payroll Glossary: 70+ Terms Explained in English

● Updated August 19, 2026 · 2026 figures — Brazil revises payroll tables every January

Brazilian payroll runs on vocabulary with no clean English equivalents — holerite, aviso prévio, rescisão — most of it from a labor code written in 1943 and still in force. This page defines every term a foreign CFO, controller, or Head of People will meet in a Brazilian payslip, close package, or labor-lawyer email, organized by theme and linkable term by term. Where a number matters, it is the verified 2026 figure.

Key numbers to remember (2026)

• R$ 1,621.00 — the national monthly minimum wage from January 1, 2026 (Decreto 12.797/2025). (Planalto)
• 7.5% to 14% — the employee's progressive INSS social security contribution, on wages up to the R$ 8,475.55 ceiling (maximum R$ 988.09/month). (Portaria MPS/MF 13/2026)
• R$ 5,000.00 — monthly income up to this amount pays zero withholding income tax (IRRF) from January 2026. (Lei 15.270/2025)
• 8% — the employer's monthly FGTS severance-fund deposit, due by day 20 of the following month via FGTS Digital. (MTE, gov.br)
• 44 hours/week — the constitutional cap on working time, with overtime paid at a minimum 50% premium. (CF/88, art. 7)
• 40% — the FGTS fine on dismissal without cause; 20% in a mutual-agreement termination. (CLT art. 484-A)

Jump to a section:

• The employment relationship
• Pay components
• Taxes and contributions
• Time and attendance
• Leave and absences
• Termination and severance
• Filings and government systems
• Unions and collective bargaining
• Health and safety (SST)

2026 reference values used throughout this glossary:

The employment relationship

Direct answer: Brazilian law decides who is an employee from the facts of the relationship, not the contract label — which is why these classification terms carry real financial risk.

CLT (Consolidação das Leis do Trabalho — Consolidation of Labor Laws) — Brazil's labor code, Decree-Law 5,452 of May 1, 1943. "A CLT employee" colloquially means a formally registered employee, as opposed to a contractor.

vínculo empregatício (employment relationship) — The bond defined by CLT art. 3, tested through five elements: personal service (pessoalidade), habituality, subordination, onerosity, and alteridade (the employer bears the business risk). If all are present in fact, employment exists regardless of what was signed.

primazia da realidade (primacy of reality) — The doctrine that facts prevail over paperwork: a labor judge can declare employment even where the worker signed a contractor agreement, if daily practice shows subordination, personal service, habituality, and pay.

PJ (pessoa jurídica — legal entity) — Colloquially, a worker who invoices through their own company instead of being a CLT employee. Lawful for genuinely autonomous work; risky when it disguises employment — see pejotização, and the EOR vs. entity guide for structuring options.

pejotização (contractor misclassification) — Hiring de-facto employees as PJ contractors. If reclassified, the company owes up to 5 years of back entitlements — salary differences, 13th salary, vacation plus one-third, overtime, FGTS plus the 40% fine, retroactive INSS with interest — plus administrative fines. The Supreme Court's Tema 1389 will rule on the practice; its merits remained unjudged as of August 2026, so treat the risk as live and high.

CNPJ (Cadastro Nacional da Pessoa Jurídica) — The 14-digit federal tax ID of companies, issued by Receita Federal; each branch has its own suffix under the same 8-digit root.

CPF (Cadastro de Pessoas Físicas) — The 11-digit federal tax ID of individuals. Since the eSocial simplification it replaced PIS/NIS as the worker's key identifier in employer filings.

CTPS (Carteira de Trabalho e Previdência Social — work booklet) — The worker's official employment record, now digital by default and fed automatically by the employer's eSocial events; physical annotation is no longer needed for eSocial-covered employers.

NIS/PIS (Número de Identificação Social / Programa de Integração Social) — The worker's social identification number, historically used for FGTS accounts and the annual PIS wage bonus; registration is being unified around the CPF.

contrato de experiência (probation contract) — A fixed-term trial of up to 90 days, commonly 45 + 45 with a single extension; a second extension converts it into an indefinite-term contract. Early employer termination without cause costs half the remaining wages (CLT art. 479).

grupo econômico / holding (economic group) — Companies under common control form an economic group (CLT art. 2, §2), jointly and severally liable for the labor obligations of any group employer.

matriz / filial (headquarters / branch) — Establishments of one legal entity sharing the same CNPJ root with different suffixes (matriz usually 0001). CIPA sizing and time-keeping thresholds are assessed per establishment.

Pay components

Direct answer: a Brazilian payslip stacks base salary with legally mandated premiums, an extra annual salary, and non-salary benefits — each with its own rate, base, and tax treatment.

salário mínimo (minimum wage) — The national wage floor set annually by decree: R$ 1,621.00/month in 2026, up 6.79% from 2025. Also the base for insalubridade and several benefit floors.

piso salarial (category wage floor) — The minimum wage of a professional category, set by CCT/ACT, profession-specific federal law, or state law; it sits at or above the national minimum and binds every employer in the category.

holerite (payslip, also contracheque) — The monthly document itemizing gross pay, earnings, and deductions (INSS, IRRF, transport voucher); the legal proof of wage payment.

13º salário / décimo terceiro (13th salary) — A mandatory extra annual salary (Lei 4.090/1962), pro-rated 1/12 per month worked and paid in two installments: between February 1 and November 30, and by December 20. Model the cash-flow hit with the 13th salary calculator.

adicional noturno (night premium) — Minimum 20% over the day rate for urban work between 10 p.m. and 5 a.m., with the night hour shortened to 52 minutes 30 seconds (CLT art. 73) — 7 clock hours count and pay as 8.

insalubridade (unhealthy-conditions premium) — 10%, 20%, or 40% of the minimum wage for exposure above NR-15 limits, subject to an expert assessment (laudo). The minimum-wage base is contested in case law, and CCTs sometimes set a different one — confirm the applicable rule.

periculosidade (hazard premium) — 30% of base salary for work with explosives, flammables, electricity, armed security, or motorcycles (CLT art. 193). Not cumulative with insalubridade: the employee opts for the more favorable.

adicional de transferência (transfer premium) — Minimum 25% of salary while the employee works away from the contractual location, when the transfer is provisional and implies a change of domicile; it has salary nature, reflecting in vacation, 13th salary, and DSR.

PLR (Participação nos Lucros ou Resultados — profit sharing) — A bonus under Lei 10.101/2000, negotiated via a joint commission with union participation or CCT/ACT. Done correctly it carries no INSS or FGTS and may be paid at most twice a year; miss the formalities and social charges apply in full.

salário-família (family allowance) — A small INSS-funded supplement paid through payroll: R$ 67.54 per child under 14 in 2026, for employees earning up to R$ 1,980.38/month.

vale-transporte (transport voucher) — Mandatory public-transport benefit for the commute (Lei 7.418/1985); the employer may deduct at most 6% of base salary and bears the excess. No salary nature.

vale-refeição / vale-alimentação (meal / food voucher) — Benefits usually granted under the PAT program (Lei 6.321/1976): no INSS, FGTS, or IRRF for registered employers, and usable only for meals and food purchases (Decreto 10.854/2021).

Taxes and contributions

Direct answer: payslip deductions (INSS, IRRF) belong to the employee; the expensive items — 20% employer INSS, FGTS, RAT, Sistema S — sit on top of gross salary. The employee cost calculator puts them together.

INSS (Instituto Nacional do Seguro Social) — The federal social security agency. On the payslip, "INSS" is the employee's progressive 7.5%–14% contribution up to the R$ 8,475.55 ceiling (2026); the employer separately pays a patronal contribution of generally 20% on payroll.

IRRF (Imposto de Renda Retido na Fonte — withheld income tax) — Monthly payroll income-tax withholding remitted by the employer. From January 2026, income up to R$ 5,000.00/month is effectively exempt (Lei 15.270/2025), phasing out around R$ 7,350.

FGTS (Fundo de Garantia do Tempo de Serviço — severance guarantee fund) — A mandatory employer deposit of 8% of remuneration into a blocked account in the employee's name — an employer cost, not a deduction — withdrawable on dismissal without cause, home purchase, and other legal events. Collected via FGTS Digital by day 20; full mechanics in the FGTS guide.

RAT (Riscos Ambientais do Trabalho) — An employer payroll tax of 1%, 2%, or 3% by the risk grade of the company's CNAE activity code, funding work-accident benefits; the effective rate is RAT × FAP.

FAP (Fator Acidentário de Prevenção) — A company-specific multiplier from 0.5 to 2.0 applied to RAT, recalculated yearly from the company's accident history — so the effective RAT ranges from 0.5% to 6%.

Sistema S ("S System") — Employer-funded training and social entities (SESI, SENAI, SESC, SENAC, SEBRAE, SEST, SENAT, SESCOOP), financed by "third-party" payroll contributions of up to 5.8%, collected together with INSS.

Time and attendance

Direct answer: working time is capped at 8 hours a day and 44 a week, and everything around it — breaks, rest, banked hours, timekeeping — is regulated in detail and enforceable from the clock records.

jornada (working schedule) — The contracted working time, capped at 8 hours/day and 44/week (CF/88 art. 7), with a standard monthly divisor of 220 hours; variants include 6-hour shifts (180/month), part-time, and 12x36.

hora extra (overtime) — Time beyond schedule, limited to 2 extra hours/day (CLT art. 59), paid at minimum +50% — +100% on Sundays and holidays not compensated with another day off (TST Súmula 146).

banco de horas (hour bank) — Overtime compensated with time off instead of pay (CLT art. 59); hours left over at the window's end must be paid as overtime.

escala 12x36 (12x36 schedule) — 12 hours worked, 36 of rest, authorized by CLT art. 59-A via individual written agreement or collective bargaining; the Supreme Court confirmed the individual route in June 2023.

intervalo intrajornada (meal/rest break) — At least 1 hour (maximum 2) in shifts over 6 hours; 15 minutes in shifts of 4–6 (CLT art. 71). Collective bargaining may cut it to 30 minutes; suppressed time is indemnified at the missing period plus 50%.

intervalo interjornada (between-shifts rest) — A minimum of 11 consecutive hours between two working days (CLT art. 66).

DSR (Descanso Semanal Remunerado — paid weekly rest) — 24 consecutive hours of paid rest per week, preferably Sunday (Lei 605/1949). Monthly salaries embed it; variable earnings such as overtime generate a proportional "DSR reflex" line.

sobreaviso (standby duty) — Time at rest but on call under employer control, paid at 1/3 of the hourly wage (TST Súmula 428); merely carrying a company phone does not characterize it.

registro de ponto / REP (time recording) — Establishments with more than 20 employees must record hours (CLT art. 74). Portaria MTE 671/2021 recognizes REP-C (physical clock), REP-A (alternative, needs a collective agreement), and REP-P (software-based).

Leave and absences

Direct answer: vacation is 30 days a year and genuinely mandatory; maternity, paternity, and sickness leave split their cost between employer and INSS on fixed timelines.

férias (vacation) — 30 days earned per 12 months of service (período aquisitivo), to be granted within the following 12 months (período concessivo) — late grants are paid double (CLT art. 137). May be split into up to 3 periods (one of 14+ days, others 5+) with the employee's agreement; vacation pay is due 2 days before the leave.

terço constitucional (constitutional one-third) — The mandatory vacation bonus of 1/3 of salary (CF/88 art. 7, XVII), paid on top of normal pay for the vacation period.

abono pecuniário (vacation cash-out) — The employee's option to sell up to 1/3 of vacation (10 days) back for cash, including the one-third bonus (CLT art. 143), requested up to 15 days before the acquisitive period ends.

férias coletivas (collective vacation) — Company- or sector-wide vacation (CLT art. 139), in up to 2 annual periods of 10+ days each, with 15 days' notice to the Ministry of Labor, the union, and employees.

licença-maternidade (maternity leave) — 120 days with full salary, INSS-funded (the company pays and offsets against contributions). Empresa Cidadã companies may extend it by 60 days to 180, company-paid and tax-deductible for lucro real taxpayers.

licença-paternidade (paternity leave) — Still 5 days in 2026 (plus 15 via Empresa Cidadã). Lei 15.371/2026 phases in a longer, INSS-paid leave:

atestado (medical certificate) — The doctor's note that justifies sickness absence with full pay; the employer bears the first 15 days of certified illness.

afastamento (leave of absence) — Any period away with the contract interrupted or suspended (illness, accident, maternity); sickness beyond 15 days suspends the contract and moves payment to the INSS.

auxílio-doença (sickness benefit, officially auxílio por incapacidade temporária) — The INSS benefit from the 16th day of incapacity. The accident-related variant (code B91) requires continued FGTS deposits and grants 12 months of job protection after return.

Termination and severance

Direct answer: every termination is a 10-day sprint — severance amounts and documents are due within 10 calendar days of contract end (CLT art. 477), on pain of an extra month's salary — and what is owed depends on the termination type.

aviso prévio (prior notice) — Mandatory notice before terminating an indefinite-term contract without cause: 30 days plus 3 per complete year of service, capped at 90 total (Lei 12.506/2011). Worked — with a 2-hour daily reduction or 7 days off — or paid in lieu (indenizado).

rescisão (termination) — The ending of the contract in any modality: dismissal with or without cause, resignation, mutual agreement, or end of fixed term. Amounts and documents are due within 10 calendar days; delay costs one extra salary plus an administrative fine (CLT art. 477, §§6 and 8).

verbas rescisórias (severance items) — The bundle owed at termination: salary balance, accrued and proportional vacation plus one-third, proportional 13th salary, prior notice, and — without cause — the 40% FGTS fine and withdrawal. Estimate a case with the severance calculator.

multa de 40% (40% FGTS fine) — An indemnity of 40% of all FGTS deposits made during the contract, paid into the employee's FGTS account on dismissal without cause (20% in mutual-agreement terminations).

justa causa (dismissal for cause) — Termination for serious misconduct listed in CLT art. 482 (dishonesty, insubordination, abandonment). The employee loses notice, the 40% fine, FGTS withdrawal, and unemployment insurance, keeping salary balance and accrued vacation.

demissão por acordo (mutual-agreement termination) — Created by the 2017 reform (CLT art. 484-A): the employer pays half the indemnified notice and a 20% FGTS fine; the employee withdraws up to 80% of FGTS but gets no seguro-desemprego.

seguro-desemprego (unemployment insurance) — Government benefit for dismissal without cause: 3 to 5 monthly installments, the count depending on months worked and on how many times the worker has claimed the benefit before — a first request requires 12+ months and pays 4 installments (5 for 24+ months); 3-installment grants exist only from the second request on — each between R$ 1,621.00 and R$ 2,518.65 in 2026.

homologação (termination ratification) — The union or Ministry of Labor check of termination accounts. Not legally required since the 2017 reform — but the TST has upheld fines where the applicable CCT still demands it, so check the CCT first.

estabilidade (job protection) — Temporary bans on dismissal without cause: pregnancy (confirmation until 5 months after birth, even if unknown at dismissal), work accident (12 months after returning from leave longer than 15 days, TST Súmula 378), elected CIPA members (candidacy until 1 year after mandate), union officers, and CCT-based pre-retirement clauses (typically 12–24 months; no federal statute — check the CCT).

Filings and government systems

Direct answer: since eSocial consolidated employer reporting, most legacy filing acronyms are either fed automatically (CAGED, RAIS) or extinct (DIRF, GFIP/SEFIP) — but the systems that bill you (DCTFWeb, FGTS Digital) are very much alive.

eSocial — The federal digital platform through which all employers report labor, social security, and tax events — hires, payroll, terminations, health and safety — feeding CTPS Digital, CAGED, RAIS, DCTFWeb, and FGTS Digital. It deserves its own page: eSocial explained in English.

DCTFWeb (Declaração de Débitos e Créditos Tributários Federais Web) — The monthly federal tax return generated automatically from eSocial and EFD-Reinf data, through which payroll contributions and withheld IRRF are confessed and paid via DARF; the annual 13th-salary DCTFWeb is due by December 20.

FGTS Digital — The FGTS collection system, mandatory since March 1, 2024. It replaced SEFIP/Conectividade Social, moved the monthly due date from day 7 to day 20 (Lei 14.438/2022), and takes payment via Pix.

e-CAC (Centro Virtual de Atendimento ao Contribuinte) — Receita Federal's online taxpayer portal: DCTFWeb, tax statements, the IRRF extractor that replaced DIRF, and electronic powers of attorney.

procuração eletrônica (electronic power of attorney) — The digital mandate letting an accountant act in e-CAC on the company's behalf; valid up to 5 years, sub-delegation barred.

Relatório de Transparência Salarial (salary transparency report) — Under Lei 14.611/2023, companies with 100+ employees must publish it twice a year, in March and September, built from eSocial data. Non-publication risks a fine of up to 3% of payroll, capped at 100 minimum wages (R$ 162,100.00 in 2026); proven gender pay discrimination requires a union-negotiated remediation plan.

CAGED (Cadastro Geral de Empregados e Desempregados) — The legacy monthly hiring-and-dismissal report; since January 2020 it is fed automatically by eSocial events, with no separate filing.

RAIS (Relação Anual de Informações Sociais) — The legacy annual employment census; from base year 2019 it is fed by eSocial data for obligated groups.

DIRF (Declaração do Imposto sobre a Renda Retido na Fonte) — Extinct. The last filing was DIRF 2025 (base year 2024), due February 28, 2025; from base year 2025 the data flows monthly through eSocial and EFD-Reinf. There is no DIRF in 2026.

GFIP — Legacy: the old monthly FGTS/social-security information form, superseded by eSocial/DCTFWeb for contributions and FGTS Digital for FGTS.

SEFIP — Legacy: the desktop software that transmitted GFIP, obsolete for FGTS since FGTS Digital became mandatory in March 2024.

Unions and collective bargaining

Direct answer: union coverage is automatic — your subsidiary is bound by its category's collective agreement whether or not anyone joined a union — so the CCT is effectively a second labor code you must read.

enquadramento sindical (union framing) — Compulsory classification (CLT arts. 511 and 570): the company is bound by the CCT of the workers' category matching its main economic activity, regardless of union membership.

CCT (Convenção Coletiva de Trabalho) — The agreement between a category's workers' union and employers' union, binding all companies and workers in the territory. Maximum duration 2 years; survival after expiry (ultratividade) is prohibited.

ACT (Acordo Coletivo de Trabalho) — The agreement between the workers' union and one or more specific companies, applying only to their employees; same 2-year cap.

data-base — The fixed annual month when the category's CCT expires and renegotiation begins, usually producing the annual salary adjustment — commonly retroactive when talks run late.

dissídio (collective dispute) — The Labor Court proceeding when bargaining fails, whose ruling binds the category; colloquially, also the annual salary adjustment itself.

contribuição sindical (union contribution) — One day's pay per year, voluntary since the 2017 reform and requiring express authorization.

contribuição assistencial (assistance contribution) — A bargaining-set contribution the Supreme Court validated for the whole category — members or not — provided each worker's right of opposition is assured.

Health and safety (SST)

Direct answer: occupational health and safety programs and exams are mandatory for every CLT employer, and since 2021–2022 the results are reported into eSocial, where labor auditors can read them.

SST (Saúde e Segurança do Trabalho — occupational health and safety) — The compliance area governed by the NRs; employers also send SST events to eSocial: S-2210 (work accident), S-2220 (health monitoring), S-2240 (risk exposure).

NR (Norma Regulamentadora — regulatory norm) — The numbered safety rules issued by the Ministry of Labor — NR-1 (risk management), NR-5 (CIPA), NR-6 (PPE), NR-7 (PCMSO), NR-15 (unhealthy agents), NR-16 (hazardous activities) — binding on all CLT employers.

PGR (Programa de Gerenciamento de Riscos — risk management program) — The NR-1 document mapping occupational risks (it replaced the PPRA in January 2022): risk inventory plus action plan, reviewed at least every 2 years, feeding eSocial event S-2240.

PCMSO (Programa de Controle Médico de Saúde Ocupacional) — The NR-7 program, under a coordinating physician, planning the mandatory medical exams tied to the risks mapped in the PGR.

ASO (Atestado de Saúde Ocupacional — occupational health certificate) — The fitness-for-work certificate issued after each mandatory exam: admission, periodic, return-to-work, change of function, and dismissal.

CIPA (Comissão Interna de Prevenção de Acidentes e de Assédio) — The joint employer/employee accident and harassment prevention commission required by NR-5 above headcount thresholds; elected members enjoy dismissal protection from candidacy until 1 year after the mandate.

EPI (Equipamento de Proteção Individual — personal protective equipment) — Equipment the employer must provide free, with a valid Certificate of Approval (CA), training, and usage enforcement (NR-6); failure can create insalubridade liability.

FAQ

What does CLT mean in Brazil?

CLT is the Consolidação das Leis do Trabalho — Brazil's labor code, Decree-Law 5,452 of May 1, 1943. In everyday speech, "a CLT employee" means a formally registered employee with full statutory rights, as opposed to a PJ contractor.

What is the difference between INSS and FGTS on a payslip?

INSS is the employee's social security contribution — 7.5% to 14% in 2026, deducted from salary up to the R$ 8,475.55 ceiling — with the employer paying around 20% more on top. FGTS is an 8% employer deposit into a blocked account in the employee's name; it never reduces the employee's pay.

What does aviso prévio mean in English?

Aviso prévio is the mandatory prior notice before terminating an indefinite-term contract without cause: 30 days plus 3 per complete year of service, capped at 90 days. It can be worked on a reduced schedule or paid in lieu (indenizado).

What is the 13th salary (décimo terceiro)?

A mandatory extra annual salary, pro-rated 1/12 per month worked, paid in two installments — between February 1 and November 30, and by December 20. It is not a discretionary bonus: budget an extra month of payroll cost, plus charges, every year.

What is pejotização, and why does it matter to a foreign company?

Pejotização is hiring de-facto employees as PJ contractors invoicing through their own companies. Courts can reclassify them as employees and award up to 5 years of back entitlements plus retroactive taxes and fines. The Supreme Court's pending Tema 1389 review may redraw the rules, but as of August 2026 the risk stands.

Is DIRF still filed in 2026?

No. The last DIRF was the 2025 filing for base year 2024, due February 28, 2025. From base year 2025, withholding data flows monthly through eSocial and EFD-Reinf, consolidated by Receita Federal in e-CAC.

What is the difference between a CCT and an ACT?

A CCT (convenção coletiva) is negotiated between the workers' and employers' unions and binds every company in the category and territory — including your subsidiary, automatically. An ACT (acordo coletivo) is negotiated between the workers' union and specific companies and applies only to them. Both are capped at 2 years.

Speak Brazilian payroll without learning Portuguese

Every term on this page eventually shows up in a payslip line, an eSocial event, or a provider invoice — and someone at headquarters has to know what it means. Garoa runs payroll, eSocial compliance, and time and attendance for foreign-owned subsidiaries in Brazil, with an English interface and English-language reporting. Start with the complete Brazil payroll guide, price a hire with the employee cost calculator, or [talk to Garoa] about your current setup.

Sources

Official sources:

• Planalto — Decreto-Lei 5.452/1943 (CLT): https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
• Planalto — Lei 605/1949 (weekly rest): https://www.planalto.gov.br/ccivil_03/leis/l0605.htm
• Planalto — Lei 7.418/1985 (vale-transporte): https://www.planalto.gov.br/ccivil_03/leis/l7418.htm
• Planalto (news) — 2026 minimum wage decree: 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
• Ministério do Trabalho e Emprego — seguro-desemprego 2026 values: https://www.gov.br/trabalho-e-emprego/pt-br/noticias-e-conteudo/2026/janeiro/mte-reajusta-valores-do-beneficio-seguro-desemprego
• Ministério do Trabalho e Emprego — 13th salary rules: https://www.gov.br/trabalho-e-emprego/pt-br/noticias-e-conteudo/2024/Dezembro/decimo-terceiro-salario-entenda-o-direito-regras-e-prazos-de-pagamento
• Ministério do Trabalho e Emprego — FGTS Digital FAQ: https://www.gov.br/trabalho-e-emprego/pt-br/servicos/empregador/fgtsdigital/perguntas-frequentes
• Ministério do Trabalho e Emprego — NR-07 (official text): https://www.gov.br/trabalho-e-emprego/pt-br/acesso-a-informacao/participacao-social/conselhos-e-orgaos-colegiados/comissao-tripartite-partitaria-permanente/normas-regulamentadora/normas-regulamentadoras-vigentes/nr-07-atualizada-2022-1.pdf
• Portal FAT — working hours FAQ: https://portalfat.trabalho.gov.br/programas-e-acoes-2/programa-de-protecao-do-emprego-ppe/perguntas-frequentes/jornada-de-trabalho/
• Portal eSocial — CAGED/RAIS substitution: https://www.gov.br/esocial/pt-br/noticias/substituicao-de-obrigacoes-dados-do-esocial-passaram-a-alimentar-o-caged-e-a-rais-para-obrigados
• Senado Federal — Lei 15.371/2026 (paternity leave): https://www12.senado.leg.br/noticias/materias/2026/04/01/sancionado-o-aumento-gradual-da-licenca-paternidade
• Serpro / Portal da Transparência — salary transparency report (Lei 14.611/2023): https://www.transparencia.serpro.gov.br/acesso-a-informacao/servidores/relatorio-de-transparencia-salarial-e-de-criterios-remuneratorios-lei-14-611-2023
• TST — probation contract: https://www.tst.jus.br/-/direito-garantido-contrato-de-experiencia
• TST — standby duty (sobreaviso): https://www.tst.jus.br/en/-/direito-garantido-sobreaviso
• TST — homologação after the 2017 reform: https://www.tst.jus.br/en/-/empresa-%C3%A9-condenada-por-n%C3%A3o-homologar-rescis%C3%B5es-mesmo-ap%C3%B3s-a-reforma-trabalhista
• TST — STF Tema 1389 case status: https://www.tst.jus.br/-/stf-retira-suspensao-de-processos-sobre-pejotizacao-na-primeira-instancia-e-nos-trts
• TRT da 4ª Região — employment relationship elements: https://www.trt4.jus.br/portais/escola/modulos/noticias/416298
• TRT da 4ª Região — proportional prior notice: https://www.trt4.jus.br/portais/escola/modulos/noticias/415842
• TRT da 4ª Região — transfer premium: https://www.trt4.jus.br/portais/escola/modulos/noticias/416808
• TRT da 19ª Região — vacation rules: https://site.trt19.jus.br/noticia/ferias-direito-garantido-por-lei-mas-ainda-desrespeitado
• Receita Federal — CNPJ: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/cadastros/cnpj
• Receita Federal — CPF: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/cadastros/cpf
• Receita Federal — e-CAC services: https://servicos.receita.fazenda.gov.br/servicos/servicos-ecac/default.aspx
• gov.br — electronic power of attorney for e-CAC: https://www.gov.br/pt-br/servicos/cadastrar-ou-cancelar-procuracao-para-acesso-ao-e-cac
• Lei 10.101/2000 (PLR, official text): https://legislacaofinanceira.fazenda.sp.gov.br/Federal/Lei%2010.101-00.pdf
• Caixa Econômica Federal — PIS: https://www.caixa.gov.br/beneficios-trabalhador/pis/Paginas/default.aspx

Specialized publishers and case-law digests:

• COAD — 2026 INSS table and salário-família: https://www.coad.com.br/home/noticias-detalhe/135505/fixados-os-novos-valores-da-tabela-do-inss-e-do-salario-familia
• COAD — night premium rules: https://www.coad.com.br/home/noticias-detalhe/123661/orientacao-adicional-noturno-normas-gerais
• COAD — TST Súmula 378 (accident stability): https://www.coad.com.br/busca/detalhe_16/1954/Sumulas_e_Enunciados
• CalculaBrasil — 2026 INSS/IRPF tables: https://calculabrasil.com/blog/tabelas-inss-irpf-2026
• Mobills — salário-família 2026: https://www.mobills.com.br/noticias/salario-familia-2026/
• Contábeis — vacation payment rules: https://www.contabeis.com.br/noticias/73282/pagamento-de-ferias-regras-prazos-e-impactos-tributarios/
• Contábeis — CLT art. 477 deadlines: https://www.contabeis.com.br/noticias/74544/artigo-477-da-clt-regras-prazos-e-cuidados-para-evitar-multa/
• Contábeis — DIRF extinction: https://www.contabeis.com.br/noticias/74493/dirf-extinta-saiba-como-corrigir-dados-no-esocial-e-efd-reinf/
• Contábeis — Portaria 671/2021 (time recording): https://www.contabeis.com.br/noticias/71604/portaria-671-regras-para-marcacao-de-ponto-nas-empresas/
• Guia Trabalhista — 180-day maternity leave: https://www.guiatrabalhista.com.br/tematicas/lic_matern_180dias.htm
• Guia Trabalhista — paternity leave extension: https://www.guiatrabalhista.com.br/tematicas/Licenca-ampliacao-prazo.htm
• Guia Trabalhista — pregnancy stability: https://www.guiatrabalhista.com.br/tematicas/gravidez_inicio_estab.htm
• Guia Trabalhista — insalubridade vs. periculosidade: https://www.guiatrabalhista.com.br/tematicas/insalubre_perigoso.htm
• Guia Trabalhista (blog) — DCTFWeb: https://trabalhista.blog/tag/dctfweb/
• Salario.com.br — insalubridade and periculosidade 2026: https://www.salario.com.br/trabalhista/insalubridade-e-periculosidade/
• Guia CLT — mutual-agreement termination (art. 484-A): https://guiaclt.com.br/blog/rescisao-por-acordo-clt-484a/
• Serasa Experian — severance items: https://www.serasaexperian.com.br/conteudos/calculadora-de-rescisao-de-trabalho/
• Banco BMG — 40% FGTS fine: https://www.bancobmg.com.br/blog/educacao-financeira/multa-rescisoria-de-40-do-fgts-entenda-como-funciona/
• TST Súmula 146 (Sundays/holidays): https://www.meuvademecumonline.com.br/legislacao/sumulas_tst/317/pagina_6/sumula-tst-146/
• Jusbrasil — overtime: https://www.jusbrasil.com.br/artigos/horas-extras/167891889
• Jusbrasil — collective conventions: https://www.jusbrasil.com.br/artigos/o-que-voce-precisa-saber-sobre-a-convencao-coletiva/1914630417
• ConJur — meal/rest break: https://conjur.com.br/2024-fev-16/a-concessao-do-intervalo-intrajornada-e-suas-consequencias/
• ConJur — accident stability case law: https://conjur.com.br/2026-mar-11/estabilidade-acidentaria-sem-auxilio-doenca-interpretacao-jurisprudencial-e-desafios-para-a-seguranca-juridica-2/
• Sólides — between-shifts rest: https://solides.com.br/blog/intervalo-intrajornada/
• Pontua — hour bank and 12x36 (2026): https://pontua.com.br/clt-banco-de-horas-escala-12x36/
• Âmbito Jurídico — 12x36 schedule: https://ambitojuridico.com.br/jornada-12x36-direitos-ilegalidades-e-jurisprudencia/
• oHub — employer charges (INSS patronal, FGTS, RAT, Sistema S): https://base.ohub.com.br/rh/conteudos/operacoes-de-rh/folha-de-pagamento/encargos-patronais-inss-patronal-fgts-rat-e-sistema-s
• Pontotel — holerite: https://www.pontotel.com.br/holerite/
• Migalhas — meal-voucher tax nature: https://www.migalhas.com.br/depeso/431198/natureza-juridica-do-auxilio-alimentacao-beneficio-ou-salario
• CUT — ACT vs. CCT: https://www.cut.org.br/noticias/act-e-cct-a-forca-da-negociacao-coletiva-na-defesa-dos-direitos-dos-trabalhadore-5a4b
• Trilhante — CCT/ACT duration: https://trilhante.com.br/curso/negociacao-coletiva-2/aula/vigencia-2
• Barbieri Advogados — contribuição assistencial: https://www.barbieriadvogados.com/contribuicao-assistencial-sindical-2026/
• HiGestor — CCT guide (data-base, dissídio, piso): https://higestor.com.br/blog/cct-guia-completo-da-convencao-coletiva-de-trabalho/
• Estratégia Carreira Jurídica — pejotização: https://cj.estrategia.com/portal/pejotizacao/
• Garrastazu Advogados — misclassification consequences: https://garrastazu.adv.br/reconhecimento-de-vinculo-trabalhista-quais-verbas-o-trabalhador-pode-receber-na-pratica
• Maria Teixeira Advogados — sickness leave and accident stability: https://mariateixeiraadv.com.br/estabilidade-acidentaria-art-118-lei-8213/
• Galícia Educação — CIPA stability: https://www.galiciaeducacao.com.br/blog/estabilidade-dos-membros-da-cipa-direitos-e-implicacoes-trabalhistas/
• meutudo — pre-retirement stability: https://meutudo.com.br/blog/estabilidade-pre-aposentadoria/
• Sults — NRs guide 2026: https://www.sults.com.br/blog/normas-regulamentadoras/
• SESI-PR — PGR and PCMSO: https://www.sesipr.org.br/informacoes-sst/servicosemsst/pgr-e-pcmso-qual-e-a-sua-importancia-e-quando-e-necessario-renovar-1-38731-477458.shtml
• DP Especialista — ASO and PCMSO: https://dpespecialista.com.br/2025/10/20/pcmso-norma-regulamentadora-no-7-nr-07/
• Nova Medicina — SST/eSocial integration: https://novamedicinadf.com.br/integracao-pgr-pcmso-cipa-nr7/
• CNB/SP — CTPS Digital and eSocial consolidation (DOU): https://cnbsp.org.br/2025/12/19/dou-mte-edita-portaria-que-consolida-regras-sobre-ctps-esocial-e-cadastros-trabalhistas/

Researched and written by the Garoa team. Every figure on this page was verified against official sources (gov.br, Receita Federal, Ministério do Trabalho) on August 20, 2026.