Payroll for expatriate employees in Brazil: a complete guide for French companies

Brazil is Latin America's largest economy and one of the main growth markets for French companies outside Europe: aerospace, energy, infrastructure, automotive, industry, agri-food, banking, telecoms and services.

Which status should you choose?

Expatriation — most employees sent to Brazil work under this status, with a package including remuneration, housing, international social protection and mobility-related benefits.

Secondment — depending on applicable France–Brazil agreements and the nature of the assignment, some situations allow temporary retention under the French social security scheme.

Local hire — facilitates integration into the local legal framework.

Immigration and work visa

Any professional activity in Brazil requires specific authorisations: work visa, work authorisation, administrative formalities, drafting of contracts, settling in the employee and their family.

Social protection

France and Brazil are linked by a social security agreement. We analyse the possible continuation of French affiliation, obligations towards INSS (Instituto Nacional do Seguro Social), health cover, retirement and provident schemes.

Taxation of employees in Brazil

Brazilian taxation is complex and requires thorough preparation: tax residence, local tax obligations, income retained in France, structuring of the remuneration package.

Key figures

Capital: Brasília. Currency: Brazilian real (BRL). Official language: Portuguese.

Frequently asked questions

Is a work visa mandatory? Yes, foreign employees must have a work authorisation and appropriate visa before starting their activity.

Do employees keep contributing in France? Depending on the status chosen and the provisions of the bilateral social security agreement, temporary retention may be possible in certain cases.


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