bônus pay br

jan, 05, 2026
duozhandian
Estratégia

Of course. Here is a comprehensive overview of bonus pay in Brazil, covering the main types, calculation, taxation, and legal aspects.

### Main Types of Bonus Pay in Brazil

Brazilian labor law and common practice recognize several types of bonuses, each with different rules.

**1. PLR (Participação nos Lucros ou Resultados) – Profit/Results Sharing**
* **The most common and significant bonus.** It is regulated by Law 10,101/2000.
* **Not a mandatory obligation:** It is established through a collective agreement between the company and the employees’ union or through a direct agreement approved by a majority of employees.
* **Paid up to twice a year:** Typically, there is a mid-year and an end-of-year PLR.
* **Taxation:** Has a specific, favorable tax regime (see below).

**2. Bonus por Metas / Comissões – Performance/Goal Bonus & Commissions**
* Common for sales teams and roles with clear, measurable targets (KPIs).
* Must be clearly defined in the employment contract or an internal policy.
* Rules for calculation, payment frequency, and conditions must be transparent to avoid disputes.

**3. Gratificação de Natal (13º Salário) – Christmas Bonus (“13th Salary”)**
* **This is NOT a bonus; it is a mandatory right** guaranteed by the Brazilian Constitution (Art. 7, VIII).
* Paid in two installments: the first (advance) by November 30th, and the second (balance) by December 20th.
* It is equivalent to 1/12 of the employee’s total annual compensation for each month worked (proportional for those with less than a year of service).

**4. Bônus de Férias – Vacation Bonus**
* Also a mandatory right, not a discretionary bonus.
* When an employee goes on paid vacation, they receive their normal salary **plus** a vacation bonus equal to **one-third** of their monthly salary.

**5. Bônus de Incentivo / Bônus Anual Discrecional – Incentive/Discretionary Annual Bonus**
* A discretionary bonus granted at the company’s will, often to retain talent or reward overall performance.
* Because it’s not contractually guaranteed, its value and payment are at the employer’s discretion, unless specified otherwise in a contract or policy.

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### Key Legal & Tax Considerations

**1. Taxation of Bonuses**
* **PLR:** Benefits from a special tax regime. It is subject to a lower, fixed income tax withholding rate (ranging from 0% to 15%, based on the total amount paid), and **is exempt from social security contributions (INSS)** for the employee. This makes it highly advantageous.
* **Other Bonuses (Performance, Discretionary):** Are treated as ordinary salary for tax purposes. They are subject to:
* Progressive Income Tax (IRRF) withholding (rates from 0% to 27.5%).
* Social Security contribution (INSS) withholding (rates from 7.5% to 14%).
* They also increase the employer’s social security and other labor levy (FGTS) costs.

**2. Incorporation into Salary**
A critical legal principle is that **habitual and periodic bonuses can become part of the employee’s salary base**. If a bonus (like a performance bonus) is paid consistently over time, a court may rule it has become a “vested right” (*verba salarial*). This would mean it must always be paid and would affect calculations for vacation pay, 13th salary, FGTS, and severance.

bônus pay br

To avoid this, companies often:
* Clearly label discretionary bonuses as “non-recurring” and “gratuitous.”
* Pay PLR through formal agreements that specify its variable nature.

**3. FGTS and Severance**
* **PLR:** **Not** subject to the monthly 8% FGTS deposit.
* **Other Bonuses:** Generally, **are** subject to the 8% FGTS deposit if they are considered part of compensation.

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### Best Practices for Employers

1. **Define Clearly:** Have written policies or contractual clauses that precisely define the type of bonus, eligibility criteria, calculation formula, and payment schedule.
2. **Formalize PLR:** Establish a PLR program through a formal agreement (collective or individual) to ensure tax benefits and clarify its nature.
3. **Communicate Transparently:** Ensure employees understand how bonuses are calculated and what conditions apply.
4. **Consult Professionals:** Brazilian labor law is complex. Always consult with a local labor lawyer or accountant when designing bonus schemes.

### Summary Table

**In short:** The most important distinction is between the **mandatory benefits** (13th Salary, Vacation Bonus), the **highly regulated and beneficial PLR**, and other **discretionary or performance-based bonuses** which carry a risk of becoming permanent salary components if not carefully managed.