Benefits in kind in Brazil: do housing, food and cars count as salary?
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Benefits given because of work, not for doing the work, can be salary in kind and count toward vacation, 13th salary and FGTS. What counts, the 25% and 20% caps and exceptions.
Salary in kind is a benefit the employer regularly provides as payment for work, such as housing or food (CLT, art. 458). In that case, it is part of salary and counts toward vacation, 13th salary and FGTS. If the benefit is provided to make the work possible, such as a uniform or work phone, it is not salary.
Quick summary
- Practical test: given "because of" work is salary; given "for doing" the work is not.
- Caps: housing up to 25% and food up to 20% of contractual salary (art. 458, § 3).
- Not salary: uniforms, PPE, education, transport to work, health plan, life insurance and private pension (art. 458, § 2).
- Vehicle: a car essential to the job is not salary, even if also used privately (TST Precedent 367).
- Forbidden: paying wages with alcohol or harmful drugs (art. 458).
Examples
| Benefit | Part of salary? | | --- | --- | | A house given to a caretaker as part of pay | Yes, as a rule | | Housing for someone working at a remote site | No, it is for the work | | A car used for client visits | No | | Health plan | No | | Food provided outside PAT, as part of pay | It can be |
Why it matters
When the benefit is salary, it counts toward vacation, 13th salary, FGTS and, on termination, the other amounts. If the employer ignored it, differences can be claimed for 5 years back, within 2 years of leaving.
Frequently asked questions
Is a company phone salary?
No, when provided for work, even if also used privately.
Do meal vouchers count as salary?
Not under PAT. Outside PAT and paid as part of pay, they may, depending on the case and the agreement.
Can my employer deduct housing from my salary?
It can deduct within the legal limits when housing is part of the contract, following the law and the agreement.
Read more in this series
- Meal and food vouchers
- Do bonuses count as salary?
- Rural workers' rights
- Index: complete guide to labor rights
Topic: this guide is part of Pay and benefits, with all the guides on the subject.
Official sources consulted
Informational content, updated in October 2026. This does not replace an individual analysis of your case.
Informational content produced by the Human Case editorial team based on official public sources. Does not replace individual advice.
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