The individual income tax ranges from 0% to 27.5%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the marital status and the level of income.

The employer cost is generally estimated at 36.8% of the employee salary + Meal Voucher

• The Fundo de Garantia do Tempo e Serviço (FGTS) - 8%*
• Social Security - 28.8%*
• Meal allowance - 40 BRL per working day, estimated at BRL 880 monthly

*These costs are calculated on the employee's monthly salary including bonus and allowances

The amount for the meal voucher is calculated as BRL 40 per working day in the month, therefore the exact amount may vary. 

Annual Costs
- 13th Salary - 1 month salary, calculated as the gross monthly salaries received during the year including other salary payments, such as bonuses, allowances, and divided by 12. 
- Union Bonus (profit sharing) - BRL 300.50 a year (~USD 59)
- Vacation Bonus - One-third of the employee's monthly salary or one-third of the vacation days taken

Conditional Costs
- Abono Pecuniário - Employees can choose to receive up to 10 days of their vacation bonus paid out instead of using them as paid time off.
- Childcare allowance - Female employees with children aged 0-60 months are entitled to a monthly childcare allowance up to 290.98 BRL per child. 

Standard working hours are 8 hours per day, 40 hours per week. The standard work week is from Monday to Friday.

Employees can also work for 8 hours per day, 44 hours per week from Monday to Saturday, with 4 hours on Saturdays.