Pay and benefits in Brazil: complete rights guide (2026)

Wages must be paid by the 5th business day of the following month, cannot be reduced without a collective agreement and may only be subject to the deductions allowed by law (CLT, arts. 459, 462 and 468). On top of that, employees with a signed work card are entitled to the 13th salary, FGTS, allowances where applicable and benefits such as transport vouchers. This topic brings together Human Case's guides on everything that appears — or should appear — on your payslip.

Quick summary

• Pay deadline: by the 5th business day of the following month.
• 13th salary: 1st installment by Nov 30 and 2nd by Dec 20 (in 2026, in practice by Dec 18).
• FGTS: monthly deposit of 8% of wages, which you can check in the FGTS app.
• 20 guides in this topic, all free and with official sources.

Calculate now

• FGTS calculator: balance and penalty — free, no registration.
• 13th salary calculator — free, no registration.

Payslip and payment

• How to read your payslip: what each deduction and earning means — Learn to read your payslip line by line: base salary, overtime, paid weekly rest, supplements, INSS, income tax with the 2026 exemption, transportation voucher, FGTS and what to check every month.
• Late wages: payment deadline and what to do — Salary must be paid by the 5th business day of the following month.
• Deductions from salary: what the employer can deduct and what is illegal — The CLT prohibits deductions from salary outside the legal cases.
• Salary reduction: when the employer can reduce pay and what the worker can do — Salary cannot be reduced, except by collective agreement.
• Lump-sum pay (salário complessivo): what it is, why it is prohibited and how to spot it on your payslip — Salário complessivo is when the employer pays several rights in a single amount without itemizing them.
• Off-the-books pay: risks for the worker and how to prove it to recover the knock-on effects — Receiving part of your salary off the books reduces FGTS, INSS, vacation, 13th salary, unemployment insurance and retirement.
• CLT payroll loans (Crédito do Trabalhador): 35% margin, FGTS as collateral and what happens on dismissal — Payroll loans for registered workers are taken out through the Digital Work Card app, with payroll deductions of up to 35%.

How much you should earn

• Equal pay: when you should earn the same as a colleague — Rules on equal pay (art. 461 of the CLT) and Law 14,611/2023 on pay equality between women and men: requirements, exceptions, fines and how to report.
• Working outside your role and accumulating roles: when you can claim a pay difference — The difference between working outside your role (desvio de função) and accumulating roles (acúmulo de função), when the worker can claim pay differences or a supplement, and how to gather evidence.
• Commissioned salespeople: guaranteed minimum wage, paid weekly rest on commissions and chargebacks — Those paid by commission have a guaranteed minimum wage, paid weekly rest on commissions and rules for chargebacks.
• Profit sharing (PLR): how it works, who is entitled and how it is taxed — PLR is negotiated with the union or an employee committee and is not salary.
• Unhealthy-conditions supplement and hazard pay: who is entitled and how much — The unhealthy-conditions supplement (10%, 20% or 40%) and hazard pay (30%): who is entitled, how they are calculated, the role of expert examination and PPE, and why you cannot receive both.
• Night-work supplement: hours, percentage and how to calculate it — A 20% night-work supplement for urban workers (10 p.m. to 5 a.m.) with a reduced hour of 52 minutes and 30 seconds, 25% for rural workers, extension after 5 a.m. and a calculation example.

13th salary and FGTS

• 13th salary: how to calculate it, payment deadlines and deductions — How to calculate the 13th salary, the deadlines for the 1st installment (November 30) and the 2nd (December 20), who is entitled, INSS and income tax deductions, and the proportional 13th on dismissal.
• Second installment of the 13th salary, 2026: payment date, calculation and deductions — In 2026, December 20 falls on a Sunday: the 2nd installment of the 13th salary must be paid by Friday, Dec 18. The calculation, why it is smaller, the deductions and what to do if it is late.
• FGTS: how to check it, when to withdraw and how the 40% penalty works — Guide to the FGTS: how to check your balance in the app, when you can withdraw, how the 40% penalty works, the birthday withdrawal and what to do if the employer did not deposit.

Benefits

• Transportation voucher: who is entitled, the 6% deduction and what the employer cannot do — The transportation voucher is mandatory for those who use public transport between home and work.
• Meal and food vouchers: are they mandatory? PAT rules and what changed in 2026 — Meal (VR) and food (VA) vouchers are not required by law, but collective agreements often require them.
• Family allowance (salário-família) 2026: R$ 67.54 per child, who is entitled and how to apply — In 2026, the family allowance is R$ 67.54 per child up to age 14 for those earning up to R$ 1,980.38.
• PIS/Pasep salary bonus (abono salarial) 2026: who is entitled, amount, calendar and withdrawal deadline — The 2026 salary bonus reaches up to R$ 1,621 for those who earned on average up to R$ 2,766 a month in 2024. Requirements, calculation by months worked, the calendar and the final deadline of December 30, 2026.

Other topics

• Working hours
• Health, safety and leave at work
• Harassment, discrimination and privacy at work
• Types of employment contract
• Dismissal and termination
• Labor Courts, complaints and free legal help
• Full index of guides

Frequently asked questions

What is the deadline for the employer to pay wages?

By the 5th business day of the month after the work was done (CLT, art. 459, §1). Repeated delays may justify indirect termination (rescisão indireta).

Can the employer reduce my pay?

As a rule, no. Wages cannot be reduced except by a collective agreement (Federal Constitution, art. 7, VI).

Which deductions are allowed?

Those provided by law (such as INSS, income tax and transport vouchers up to 6%), by a collective agreement, or authorized in writing by the employee for their own benefit (CLT, art. 462).