{
  "schema": "e2m-employer-cost-benchmark/1.0",
  "version": "2026-09-23",
  "publisher": "E2M Research",
  "title": "Brazil Employer Cost Benchmark 2026",
  "scope": "Planning benchmark for standard CLT employees. Separates statutory remuneration, payroll charges, benefits and contingent costs. Not legal or tax advice.",
  "currency": "BRL",
  "geography": "Brazil",
  "updated": "2026-09-23",
  "core_formula": {
    "annual_remuneration": "12 salaries + 1 thirteenth salary + 1/3 monthly salary vacation premium",
    "annual_payroll_charges": "covered remuneration × (CPP + effective RAT + third-party rate + FGTS)",
    "average_monthly_employer_cost": "(annual remuneration + payroll charges + annual benefits + optional contingency reserve) / 12",
    "important_note": "The vacation month is already one of the 12 monthly salaries. The incremental annual cash item is the constitutional 1/3, not another full salary."
  },
  "regimes": [
    {
      "id": "simples_non_iv",
      "label": "Simples Nacional — non-Annex IV (payroll-side view)",
      "cpp_pct": 0.0,
      "rat_pct": 0.0,
      "fap": 1.0,
      "third_party_pct": 0.0,
      "fgts_pct": 8.0,
      "multiplier": 1.2,
      "evidence": "A",
      "note": "CPP is generally embedded in DAS for non-Annex-IV activities. This is a payroll-side benchmark only; DAS taxes on revenue are outside the calculator."
    },
    {
      "id": "simples_iv",
      "label": "Simples Nacional — Annex IV illustration",
      "cpp_pct": 20.0,
      "rat_pct": 2.0,
      "fap": 1.0,
      "third_party_pct": 0.0,
      "fgts_pct": 8.0,
      "multiplier": 1.4444,
      "evidence": "A",
      "note": "Illustrative official-style setup using CPP 20% + RAT 2%; actual RAT/FAP depend on activity/establishment."
    },
    {
      "id": "general_fpas515",
      "label": "General regime — FPAS 515 illustration",
      "cpp_pct": 20.0,
      "rat_pct": 1.0,
      "fap": 1.0,
      "third_party_pct": 5.8,
      "fgts_pct": 8.0,
      "multiplier": 1.4978,
      "evidence": "A",
      "note": "Illustrative commerce/services FPAS 515. Third-party rate and RAT/FAP vary by activity and establishment."
    }
  ],
  "components": [
    {
      "id": "salary_12",
      "label": "12 monthly salaries",
      "category": "statutory cash",
      "formula": "12.000 × monthly salary",
      "annual_salary_months": 12.0,
      "mandatory": "Yes",
      "source_ids": []
    },
    {
      "id": "13th",
      "label": "13th salary",
      "category": "statutory cash",
      "formula": "1.000 × monthly salary for a full year",
      "annual_salary_months": 1.0,
      "mandatory": "Yes",
      "source_ids": [
        "MTE_WORKER_RIGHTS_2026"
      ]
    },
    {
      "id": "vacation_bonus",
      "label": "Constitutional vacation premium",
      "category": "statutory cash",
      "formula": "0.333 × monthly salary incremental to the 12 salary months",
      "annual_salary_months": 0.3333333333333333,
      "mandatory": "Yes",
      "source_ids": [
        "MTE_WORKER_RIGHTS_2026",
        "ESOCIAL_FERIAS_INCIDENCIA_2026"
      ]
    },
    {
      "id": "cpp",
      "label": "Employer social-security contribution (CPP)",
      "category": "payroll charge",
      "formula": "Typical general rule: 20% of remuneration; treatment varies by tax regime",
      "mandatory": "Regime-dependent",
      "source_ids": [
        "RFB_CPP_RAT_2026",
        "RFB_SIMPLES_IV_2026"
      ]
    },
    {
      "id": "rat",
      "label": "RAT / GILRAT",
      "category": "payroll charge",
      "formula": "1%, 2% or 3% × FAP",
      "mandatory": "Regime/activity-dependent",
      "source_ids": [
        "RFB_CPP_RAT_2026",
        "MPS_FAP_2026"
      ]
    },
    {
      "id": "third_parties",
      "label": "Third-party entities / funds",
      "category": "payroll charge",
      "formula": "FPAS-dependent; 5.8% shown only as FPAS 515 illustration",
      "mandatory": "Activity-dependent",
      "source_ids": [
        "ESOCIAL_FPAS_2026"
      ]
    },
    {
      "id": "fgts",
      "label": "FGTS",
      "category": "payroll charge",
      "formula": "Generally 8% of covered remuneration",
      "mandatory": "Yes for standard CLT employee",
      "source_ids": [
        "MTE_FGTS_2026",
        "ESOCIAL_FERIAS_INCIDENCIA_2026"
      ]
    },
    {
      "id": "benefits",
      "label": "Benefits",
      "category": "commercial / CBA / policy",
      "formula": "User input; meal/food, health, transport, life, home-office etc.",
      "mandatory": "Depends on law/CBA/policy",
      "source_ids": [
        "MTE_WORKER_RIGHTS_2026"
      ]
    },
    {
      "id": "severance",
      "label": "Termination / notice reserve",
      "category": "contingent",
      "formula": "Optional planning reserve; not a fixed recurring statutory payroll charge",
      "mandatory": "Contingent",
      "source_ids": [
        "MTE_FGTS_2026"
      ]
    }
  ],
  "examples": [
    {
      "monthly_salary_brl": 5000,
      "regime_id": "simples_non_iv",
      "regime": "Simples Nacional — non-Annex IV (payroll-side view)",
      "avg_monthly_statutory_cost_brl": 6000.0,
      "annual_statutory_cost_brl": 72000.0,
      "statutory_multiplier": 1.2,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 5000,
      "regime_id": "simples_iv",
      "regime": "Simples Nacional — Annex IV illustration",
      "avg_monthly_statutory_cost_brl": 7222.0,
      "annual_statutory_cost_brl": 86664.0,
      "statutory_multiplier": 1.4444,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 5000,
      "regime_id": "general_fpas515",
      "regime": "General regime — FPAS 515 illustration",
      "avg_monthly_statutory_cost_brl": 7489.0,
      "annual_statutory_cost_brl": 89868.0,
      "statutory_multiplier": 1.4978,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 10000,
      "regime_id": "simples_non_iv",
      "regime": "Simples Nacional — non-Annex IV (payroll-side view)",
      "avg_monthly_statutory_cost_brl": 12000.0,
      "annual_statutory_cost_brl": 144000.0,
      "statutory_multiplier": 1.2,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 10000,
      "regime_id": "simples_iv",
      "regime": "Simples Nacional — Annex IV illustration",
      "avg_monthly_statutory_cost_brl": 14444.0,
      "annual_statutory_cost_brl": 173328.0,
      "statutory_multiplier": 1.4444,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 10000,
      "regime_id": "general_fpas515",
      "regime": "General regime — FPAS 515 illustration",
      "avg_monthly_statutory_cost_brl": 14978.0,
      "annual_statutory_cost_brl": 179736.0,
      "statutory_multiplier": 1.4978,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 20000,
      "regime_id": "simples_non_iv",
      "regime": "Simples Nacional — non-Annex IV (payroll-side view)",
      "avg_monthly_statutory_cost_brl": 24000.0,
      "annual_statutory_cost_brl": 288000.0,
      "statutory_multiplier": 1.2,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 20000,
      "regime_id": "simples_iv",
      "regime": "Simples Nacional — Annex IV illustration",
      "avg_monthly_statutory_cost_brl": 28888.0,
      "annual_statutory_cost_brl": 346656.0,
      "statutory_multiplier": 1.4444,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 20000,
      "regime_id": "general_fpas515",
      "regime": "General regime — FPAS 515 illustration",
      "avg_monthly_statutory_cost_brl": 29956.0,
      "annual_statutory_cost_brl": 359472.0,
      "statutory_multiplier": 1.4978,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 40000,
      "regime_id": "simples_non_iv",
      "regime": "Simples Nacional — non-Annex IV (payroll-side view)",
      "avg_monthly_statutory_cost_brl": 48000.0,
      "annual_statutory_cost_brl": 576000.0,
      "statutory_multiplier": 1.2,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 40000,
      "regime_id": "simples_iv",
      "regime": "Simples Nacional — Annex IV illustration",
      "avg_monthly_statutory_cost_brl": 57776.0,
      "annual_statutory_cost_brl": 693312.0,
      "statutory_multiplier": 1.4444,
      "benefits_included": false
    },
    {
      "monthly_salary_brl": 40000,
      "regime_id": "general_fpas515",
      "regime": "General regime — FPAS 515 illustration",
      "avg_monthly_statutory_cost_brl": 59912.0,
      "annual_statutory_cost_brl": 718944.0,
      "statutory_multiplier": 1.4978,
      "benefits_included": false
    }
  ],
  "calculator_defaults": {
    "monthly_salary_brl": 10000,
    "regime": "general_fpas515",
    "rat_pct": 1.0,
    "fap": 1.0,
    "third_party_pct": 5.8,
    "monthly_benefits_brl": 1500,
    "termination_reserve_pct": 0.0
  },
  "benefit_scenarios": [
    {
      "name": "Statutory-only",
      "monthly_benefits_brl": 0,
      "evidence": "E2M scenario — no optional benefit assumption"
    },
    {
      "name": "Standard planning layer",
      "monthly_benefits_brl": 1500,
      "evidence": "E2M scenario assumption — replace with live company/CBA quotes"
    },
    {
      "name": "Enhanced planning layer",
      "monthly_benefits_brl": 3000,
      "evidence": "E2M scenario assumption — replace with live company/CBA quotes"
    }
  ],
  "exclusions": [
    "employee INSS and IRRF withheld from salary",
    "overtime / night / hazard / unhealthy-work premiums",
    "bonus, commissions and equity",
    "recruiting fees",
    "payroll/EOR provider fees",
    "occupational-health vendor costs",
    "equipment and workspace",
    "replacement labor during vacation",
    "termination fine and notice unless explicitly reserved",
    "DAS or corporate taxes on revenue/profit",
    "collective-bargaining obligations not specified in the calculator"
  ],
  "source_ids": [
    "RFB_CPP_RAT_2026",
    "ESOCIAL_FPAS_2026",
    "MTE_FGTS_2026",
    "MTE_WORKER_RIGHTS_2026",
    "RFB_SIMPLES_IV_2026",
    "MPS_FAP_2026",
    "ESOCIAL_FERIAS_INCIDENCIA_2026"
  ],
  "disclaimer": "Illustrative planning benchmark. Employer cost depends on tax regime, CNAE/FPAS, RAT/FAP, collective bargaining, benefits and employee facts. Validate with Brazilian payroll, tax and labor specialists before contracting or budgeting."
}