Services
Social Security (Previdência)
Social security guidance for foreign workers, expats and their employers in Brazil.
Foreign workers in Brazil are generally enrolled in the INSS (the Brazilian social security system). Where an agreement exists between Brazil and the home country, contribution periods can be combined and double contribution avoided.
Totalization agreements
Brazil has bilateral social security agreements with several countries (including the United States, France, Germany, Portugal and Spain), as well as the Mercosur multilateral agreement. They allow periods contributed in both countries to be combined for pension eligibility and prevent paying into two systems for the same work.
Other matters
- Posted (detached) workers. Employees temporarily assigned to Brazil may, under an agreement, remain covered by their home country's system for a limited period (often up to 24 months) and be exempt from Brazilian contributions.
- Expat enrollment and contributions. INSS registration and obligations for foreign employees and the self-employed.
- Benefits and pensions. Combining periods to qualify for a proportional Brazilian benefit, and receiving benefits while living abroad.
- Employers. Compliance with contributions due on expatriate compensation.
The firm also advises on other social security questions involving foreign workers and their employers.