{
  "schema": "e2m-brazil-first-team-benchmark/1.0",
  "version": "2026-09-23",
  "publisher": "E2M & Associates",
  "unit": "E2M Research",
  "title": "Brazil First-Team Benchmark 2026",
  "url": "https://e2massociates.com/brazil-first-team-benchmark/",
  "scope": "Planning benchmark for foreign companies designing first teams of 1, 3, 5 and 10 people in Brazil across SaaS/software, professional services, industrial/B2B and commercial/distribution profiles.",
  "salary_reference": "/data/e2m-brazil-salary-benchmark-2026.json",
  "employer_cost_reference": "/data/e2m-brazil-employer-cost-benchmark-2026.json",
  "cost_assumptions": {
    "p50_salary": "São Paulo P50 starting salaries from the Brazil Salary Benchmark 2026",
    "statutory_low_multiplier": 1.4444,
    "statutory_high_multiplier": 1.4978,
    "standard_benefit_layer_brl_per_fte_month": 1500,
    "important": "Direct-hire planning band only. Tax regime, CNAE/FPAS, RAT/FAP, CBA, benefits, variable pay, recruiting, equipment and EOR fees can change actual cost."
  },
  "profiles": {
    "saas": {
      "name": {
        "en": "SaaS / software",
        "pt": "SaaS / software",
        "es": "SaaS / software",
        "zh": "SaaS / 软件"
      },
      "thesis": {
        "en": "Localize revenue before duplicating product and engineering. HQ can usually keep product ownership while Brazil proves repeatable pipeline and customer learning.",
        "pt": "Localize receita antes de duplicar produto e engenharia. A matriz normalmente pode manter produto enquanto o Brasil prova pipeline repetível e aprendizado com clientes.",
        "es": "Localiza ingresos antes de duplicar producto e ingeniería. La matriz normalmente puede mantener producto mientras Brasil demuestra pipeline repetible y aprendizaje de clientes.",
        "zh": "先本地化营收能力，再复制产品与工程团队。总部通常可继续负责产品，直到巴西市场证明可重复的销售管道和客户学习。"
      },
      "models": {
        "1": [
          [
            "P04",
            1
          ]
        ],
        "3": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P06",
            1
          ]
        ],
        "5": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P06",
            1
          ],
          [
            "P08",
            1
          ],
          [
            "P14",
            1
          ]
        ],
        "10": [
          [
            "P02",
            1
          ],
          [
            "P04",
            3
          ],
          [
            "P06",
            2
          ],
          [
            "P08",
            2
          ],
          [
            "P12",
            1
          ],
          [
            "P14",
            1
          ]
        ]
      },
      "make": {
        "en": "Sales ownership, customer learning, local account relationships.",
        "pt": "Ownership de vendas, aprendizado com clientes e relacionamento local.",
        "es": "Ownership comercial, aprendizaje de clientes y relaciones locales.",
        "zh": "销售责任、客户学习和本地客户关系。"
      },
      "buy": {
        "en": "Payroll/legal/tax, recruiting bursts, localization, events and specialist demand generation until volume justifies fixed capacity.",
        "pt": "Folha/jurídico/fiscal, picos de recrutamento, localização, eventos e demanda especializada até haver volume para capacidade fixa.",
        "es": "Payroll/legal/fiscal, picos de recruiting, localización, eventos y demanda especializada hasta justificar capacidad fija.",
        "zh": "薪资/法律/税务、阶段性招聘、本地化、活动和专业获客，直到业务量足以支持固定团队。"
      }
    },
    "services": {
      "name": {
        "en": "Professional services",
        "pt": "Serviços profissionais",
        "es": "Servicios profesionales",
        "zh": "专业服务"
      },
      "thesis": {
        "en": "The first team must sell and shape delivery at the same time. Senior local commercial ownership matters earlier than a large support organization.",
        "pt": "O primeiro time precisa vender e moldar a entrega ao mesmo tempo. Ownership comercial sênior local importa antes de uma grande estrutura de suporte.",
        "es": "El primer equipo debe vender y moldear la entrega al mismo tiempo. El ownership comercial senior local importa antes que una gran estructura de soporte.",
        "zh": "首批团队需要同时销售并塑造交付方式。本地高级商业负责人通常应早于大规模支持职能。"
      },
      "models": {
        "1": [
          [
            "P01",
            1
          ]
        ],
        "3": [
          [
            "P01",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P14",
            1
          ]
        ],
        "5": [
          [
            "P01",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P14",
            1
          ],
          [
            "P06",
            1
          ],
          [
            "P08",
            1
          ]
        ],
        "10": [
          [
            "P01",
            1
          ],
          [
            "P04",
            3
          ],
          [
            "P06",
            2
          ],
          [
            "P08",
            2
          ],
          [
            "P12",
            1
          ],
          [
            "P14",
            1
          ]
        ]
      },
      "make": {
        "en": "Senior relationship ownership, solutioning close to the client, account delivery accountability.",
        "pt": "Ownership sênior de relacionamento, solução próxima do cliente e responsabilidade pela entrega.",
        "es": "Ownership senior de relaciones, solución cerca del cliente y responsabilidad por entrega.",
        "zh": "高级客户关系、贴近客户的方案设计和交付责任。"
      },
      "buy": {
        "en": "Back-office finance, legal, payroll, recruiting and specialist delivery capacity that is intermittent.",
        "pt": "Financeiro back-office, jurídico, folha, recrutamento e capacidade especialista intermitente.",
        "es": "Finanzas back-office, legal, payroll, recruiting y capacidad especialista intermitente.",
        "zh": "后台财务、法律、薪资、招聘以及间歇性专业交付能力。"
      }
    },
    "industrial": {
      "name": {
        "en": "Industrial / B2B",
        "pt": "Industrial / B2B",
        "es": "Industrial / B2B",
        "zh": "工业 / B2B"
      },
      "thesis": {
        "en": "Commercial validation should normally precede a heavy operating footprint. Add engineering, EHS and plant leadership only when the import, installation or local-production model creates the need.",
        "pt": "A validação comercial normalmente deve preceder uma estrutura operacional pesada. Adicione engenharia, EHS e liderança de planta quando importação, instalação ou produção local realmente exigirem.",
        "es": "La validación comercial normalmente debe preceder una estructura operativa pesada. Agrega ingeniería, EHS y liderazgo de planta cuando importación, instalación o producción local realmente lo exijan.",
        "zh": "通常应先验证商业需求，再建立重型运营团队。只有当进口、安装或本地生产模式确有需要时，再增加工程、EHS 和工厂管理。"
      },
      "models": {
        "1": [
          [
            "P03",
            1
          ]
        ],
        "3": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P38",
            1
          ]
        ],
        "5": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P38",
            1
          ],
          [
            "P14",
            1
          ],
          [
            "P22",
            1
          ]
        ],
        "10": [
          [
            "P35",
            1
          ],
          [
            "P03",
            1
          ],
          [
            "P04",
            2
          ],
          [
            "P38",
            2
          ],
          [
            "P36",
            1
          ],
          [
            "P22",
            1
          ],
          [
            "P33",
            1
          ],
          [
            "P14",
            1
          ]
        ]
      },
      "make": {
        "en": "Customer-facing technical/commercial ownership; later, critical operations and safety leadership when the footprint requires it.",
        "pt": "Ownership técnico/comercial frente ao cliente; depois, operações críticas e liderança de segurança quando a estrutura exigir.",
        "es": "Ownership técnico/comercial frente al cliente; luego, operaciones críticas y liderazgo de seguridad cuando la estructura lo requiera.",
        "zh": "面向客户的技术/商业责任；当运营规模需要时，再建立关键运营与安全管理。"
      },
      "buy": {
        "en": "Customs, tax, regulatory/legal, payroll and specialized engineering until activity volume becomes recurring.",
        "pt": "Aduana, fiscal, regulatório/jurídico, folha e engenharia especializada até o volume se tornar recorrente.",
        "es": "Aduanas, fiscal, regulatorio/legal, payroll e ingeniería especializada hasta que el volumen sea recurrente.",
        "zh": "海关、税务、监管/法律、薪资和专业工程，直到业务量形成稳定重复需求。"
      }
    },
    "commercial": {
      "name": {
        "en": "Commercial / distribution",
        "pt": "Comercial / distribuição",
        "es": "Comercial / distribución",
        "zh": "商业 / 分销"
      },
      "thesis": {
        "en": "Build the revenue engine in layers: manager → closing → pipeline → customer layer → marketing/finance support. Distributor management can substitute for some direct coverage early.",
        "pt": "Construa o motor de receita em camadas: gestor → fechamento → pipeline → cliente → suporte de marketing/financeiro. Gestão de distribuidores pode substituir parte da cobertura direta no início.",
        "es": "Construye el motor de ingresos por capas: gerente → cierre → pipeline → cliente → soporte de marketing/finanzas. La gestión de distribuidores puede sustituir parte de la cobertura directa al inicio.",
        "zh": "分层搭建营收引擎：管理 → 成交 → 销售管道 → 客户层 → 市场/财务支持。早期可用渠道管理替代部分直营覆盖。"
      },
      "models": {
        "1": [
          [
            "P03",
            1
          ]
        ],
        "3": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P06",
            1
          ]
        ],
        "5": [
          [
            "P03",
            1
          ],
          [
            "P04",
            1
          ],
          [
            "P06",
            1
          ],
          [
            "P08",
            1
          ],
          [
            "P14",
            1
          ]
        ],
        "10": [
          [
            "P02",
            1
          ],
          [
            "P04",
            3
          ],
          [
            "P06",
            2
          ],
          [
            "P08",
            2
          ],
          [
            "P12",
            1
          ],
          [
            "P22",
            1
          ]
        ]
      },
      "make": {
        "en": "Channel/sales ownership, key accounts, pipeline management and customer relationships.",
        "pt": "Ownership de canal/vendas, contas-chave, pipeline e relacionamento com clientes.",
        "es": "Ownership de canal/ventas, cuentas clave, pipeline y relaciones con clientes.",
        "zh": "渠道/销售责任、重点客户、销售管道管理和客户关系。"
      },
      "buy": {
        "en": "Accounting, tax, payroll, legal, recruiting, trade/customs and market research until workload is stable.",
        "pt": "Contabilidade, fiscal, folha, jurídico, recrutamento, comércio exterior/aduana e pesquisa até a carga ficar estável.",
        "es": "Contabilidad, fiscal, payroll, legal, recruiting, comercio exterior/aduanas e investigación hasta estabilizar la carga.",
        "zh": "会计、税务、薪资、法律、招聘、贸易/海关和市场研究，直到工作量稳定。"
      }
    }
  },
  "models": [
    {
      "profile_id": "saas",
      "profile_name": {
        "en": "SaaS / software",
        "pt": "SaaS / software",
        "es": "SaaS / software",
        "zh": "SaaS / 软件"
      },
      "headcount": 1,
      "roles": [
        {
          "role_id": "P04",
          "qty": 1,
          "order": 1,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 12000,
      "illustrative_statutory_cost_monthly_low_brl": 17333,
      "illustrative_statutory_cost_monthly_high_brl": 17974,
      "illustrative_standard_benefits_monthly_low_brl": 18833,
      "illustrative_standard_benefits_monthly_high_brl": 19474,
      "annual_base_salary_brl": 144000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "saas",
      "profile_name": {
        "en": "SaaS / software",
        "pt": "SaaS / software",
        "es": "SaaS / software",
        "zh": "SaaS / 软件"
      },
      "headcount": 3,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 1,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 37000,
      "illustrative_statutory_cost_monthly_low_brl": 53443,
      "illustrative_statutory_cost_monthly_high_brl": 55419,
      "illustrative_standard_benefits_monthly_low_brl": 57943,
      "illustrative_standard_benefits_monthly_high_brl": 59919,
      "annual_base_salary_brl": 444000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "saas",
      "profile_name": {
        "en": "SaaS / software",
        "pt": "SaaS / software",
        "es": "SaaS / software",
        "zh": "SaaS / 软件"
      },
      "headcount": 5,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 1,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 1,
          "order": 4,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 5,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 54500,
      "illustrative_statutory_cost_monthly_low_brl": 78720,
      "illustrative_statutory_cost_monthly_high_brl": 81630,
      "illustrative_standard_benefits_monthly_low_brl": 86220,
      "illustrative_standard_benefits_monthly_high_brl": 89130,
      "annual_base_salary_brl": 654000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "saas",
      "profile_name": {
        "en": "SaaS / software",
        "pt": "SaaS / software",
        "es": "SaaS / software",
        "zh": "SaaS / 软件"
      },
      "headcount": 10,
      "roles": [
        {
          "role_id": "P02",
          "qty": 1,
          "order": 1,
          "p50_brl": 25000,
          "labels": {
            "en": "National Sales Manager",
            "pt": "Gerente Nacional de Vendas",
            "es": "Gerente Nacional de Ventas",
            "zh": "全国销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 3,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 2,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 2,
          "order": 4,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P12",
          "qty": 1,
          "order": 5,
          "p50_brl": 23000,
          "labels": {
            "en": "Marketing Manager — small/medium",
            "pt": "Gerente de Marketing — pequena/média",
            "es": "Gerente de Marketing — pequeña/mediana",
            "zh": "市场经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 6,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 124500,
      "illustrative_statutory_cost_monthly_low_brl": 179828,
      "illustrative_statutory_cost_monthly_high_brl": 186476,
      "illustrative_standard_benefits_monthly_low_brl": 194828,
      "illustrative_standard_benefits_monthly_high_brl": 201476,
      "annual_base_salary_brl": 1494000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "services",
      "profile_name": {
        "en": "Professional services",
        "pt": "Serviços profissionais",
        "es": "Servicios profesionales",
        "zh": "专业服务"
      },
      "headcount": 1,
      "roles": [
        {
          "role_id": "P01",
          "qty": 1,
          "order": 1,
          "p50_brl": 32000,
          "labels": {
            "en": "Commercial Director — small/medium",
            "pt": "Diretor Comercial — pequena/média",
            "es": "Director Comercial — pequeña/mediana",
            "zh": "商务总监 — 中小企业"
          },
          "family": "Leadership"
        }
      ],
      "p50_base_salary_monthly_brl": 32000,
      "illustrative_statutory_cost_monthly_low_brl": 46221,
      "illustrative_statutory_cost_monthly_high_brl": 47930,
      "illustrative_standard_benefits_monthly_low_brl": 47721,
      "illustrative_standard_benefits_monthly_high_brl": 49430,
      "annual_base_salary_brl": 384000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "services",
      "profile_name": {
        "en": "Professional services",
        "pt": "Serviços profissionais",
        "es": "Servicios profesionales",
        "zh": "专业服务"
      },
      "headcount": 3,
      "roles": [
        {
          "role_id": "P01",
          "qty": 1,
          "order": 1,
          "p50_brl": 32000,
          "labels": {
            "en": "Commercial Director — small/medium",
            "pt": "Diretor Comercial — pequena/média",
            "es": "Director Comercial — pequeña/mediana",
            "zh": "商务总监 — 中小企业"
          },
          "family": "Leadership"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 3,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 54500,
      "illustrative_statutory_cost_monthly_low_brl": 78720,
      "illustrative_statutory_cost_monthly_high_brl": 81630,
      "illustrative_standard_benefits_monthly_low_brl": 83220,
      "illustrative_standard_benefits_monthly_high_brl": 86130,
      "annual_base_salary_brl": 654000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "services",
      "profile_name": {
        "en": "Professional services",
        "pt": "Serviços profissionais",
        "es": "Servicios profesionales",
        "zh": "专业服务"
      },
      "headcount": 5,
      "roles": [
        {
          "role_id": "P01",
          "qty": 1,
          "order": 1,
          "p50_brl": 32000,
          "labels": {
            "en": "Commercial Director — small/medium",
            "pt": "Diretor Comercial — pequena/média",
            "es": "Director Comercial — pequeña/mediana",
            "zh": "商务总监 — 中小企业"
          },
          "family": "Leadership"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 3,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 1,
          "order": 4,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 1,
          "order": 5,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 69500,
      "illustrative_statutory_cost_monthly_low_brl": 100386,
      "illustrative_statutory_cost_monthly_high_brl": 104097,
      "illustrative_standard_benefits_monthly_low_brl": 107886,
      "illustrative_standard_benefits_monthly_high_brl": 111597,
      "annual_base_salary_brl": 834000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "services",
      "profile_name": {
        "en": "Professional services",
        "pt": "Serviços profissionais",
        "es": "Servicios profesionales",
        "zh": "专业服务"
      },
      "headcount": 10,
      "roles": [
        {
          "role_id": "P01",
          "qty": 1,
          "order": 1,
          "p50_brl": 32000,
          "labels": {
            "en": "Commercial Director — small/medium",
            "pt": "Diretor Comercial — pequena/média",
            "es": "Director Comercial — pequeña/mediana",
            "zh": "商务总监 — 中小企业"
          },
          "family": "Leadership"
        },
        {
          "role_id": "P04",
          "qty": 3,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 2,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 2,
          "order": 4,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P12",
          "qty": 1,
          "order": 5,
          "p50_brl": 23000,
          "labels": {
            "en": "Marketing Manager — small/medium",
            "pt": "Gerente de Marketing — pequena/média",
            "es": "Gerente de Marketing — pequeña/mediana",
            "zh": "市场经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 6,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 131500,
      "illustrative_statutory_cost_monthly_low_brl": 189939,
      "illustrative_statutory_cost_monthly_high_brl": 196961,
      "illustrative_standard_benefits_monthly_low_brl": 204939,
      "illustrative_standard_benefits_monthly_high_brl": 211961,
      "annual_base_salary_brl": 1578000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "industrial",
      "profile_name": {
        "en": "Industrial / B2B",
        "pt": "Industrial / B2B",
        "es": "Industrial / B2B",
        "zh": "工业 / B2B"
      },
      "headcount": 1,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 17000,
      "illustrative_statutory_cost_monthly_low_brl": 24555,
      "illustrative_statutory_cost_monthly_high_brl": 25463,
      "illustrative_standard_benefits_monthly_low_brl": 26055,
      "illustrative_standard_benefits_monthly_high_brl": 26963,
      "annual_base_salary_brl": 204000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "industrial",
      "profile_name": {
        "en": "Industrial / B2B",
        "pt": "Industrial / B2B",
        "es": "Industrial / B2B",
        "zh": "工业 / B2B"
      },
      "headcount": 3,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P38",
          "qty": 1,
          "order": 3,
          "p50_brl": 10500,
          "labels": {
            "en": "Production / Process Engineer — small/medium",
            "pt": "Engenheiro(a) de Produção / Processos — pequena/média",
            "es": "Ingeniero(a) de Producción / Procesos — pequeña/mediana",
            "zh": "生产 / 工艺工程师 — 中小企业"
          },
          "family": "Engineering / Operations"
        }
      ],
      "p50_base_salary_monthly_brl": 39500,
      "illustrative_statutory_cost_monthly_low_brl": 57054,
      "illustrative_statutory_cost_monthly_high_brl": 59163,
      "illustrative_standard_benefits_monthly_low_brl": 61554,
      "illustrative_standard_benefits_monthly_high_brl": 63663,
      "annual_base_salary_brl": 474000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "industrial",
      "profile_name": {
        "en": "Industrial / B2B",
        "pt": "Industrial / B2B",
        "es": "Industrial / B2B",
        "zh": "工业 / B2B"
      },
      "headcount": 5,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P38",
          "qty": 1,
          "order": 3,
          "p50_brl": 10500,
          "labels": {
            "en": "Production / Process Engineer — small/medium",
            "pt": "Engenheiro(a) de Produção / Processos — pequena/média",
            "es": "Ingeniero(a) de Producción / Procesos — pequeña/mediana",
            "zh": "生产 / 工艺工程师 — 中小企业"
          },
          "family": "Engineering / Operations"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 4,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P22",
          "qty": 1,
          "order": 5,
          "p50_brl": 8500,
          "labels": {
            "en": "Senior Finance / Treasury Analyst — small/medium",
            "pt": "Analista Financeiro / Tesouraria Sênior — pequena/média",
            "es": "Analista Financiero / Tesorería Senior — pequeña/mediana",
            "zh": "高级财务 / 资金分析师 — 中小企业"
          },
          "family": "Finance"
        }
      ],
      "p50_base_salary_monthly_brl": 58500,
      "illustrative_statutory_cost_monthly_low_brl": 84497,
      "illustrative_statutory_cost_monthly_high_brl": 87621,
      "illustrative_standard_benefits_monthly_low_brl": 91997,
      "illustrative_standard_benefits_monthly_high_brl": 95121,
      "annual_base_salary_brl": 702000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "industrial",
      "profile_name": {
        "en": "Industrial / B2B",
        "pt": "Industrial / B2B",
        "es": "Industrial / B2B",
        "zh": "工业 / B2B"
      },
      "headcount": 10,
      "roles": [
        {
          "role_id": "P35",
          "qty": 1,
          "order": 1,
          "p50_brl": 23000,
          "labels": {
            "en": "Plant Manager — small/medium",
            "pt": "Gerente de Planta — pequena/média",
            "es": "Gerente de Planta — pequeña/mediana",
            "zh": "工厂经理 — 中小企业"
          },
          "family": "Engineering / Operations"
        },
        {
          "role_id": "P03",
          "qty": 1,
          "order": 2,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 2,
          "order": 3,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P38",
          "qty": 2,
          "order": 4,
          "p50_brl": 10500,
          "labels": {
            "en": "Production / Process Engineer — small/medium",
            "pt": "Engenheiro(a) de Produção / Processos — pequena/média",
            "es": "Ingeniero(a) de Producción / Procesos — pequeña/mediana",
            "zh": "生产 / 工艺工程师 — 中小企业"
          },
          "family": "Engineering / Operations"
        },
        {
          "role_id": "P36",
          "qty": 1,
          "order": 5,
          "p50_brl": 21000,
          "labels": {
            "en": "EHS / ESG Manager — small/medium",
            "pt": "Gerente de EHS / ESG — pequena/média",
            "es": "Gerente de EHS / ESG — pequeña/mediana",
            "zh": "EHS / ESG 经理 — 中小企业"
          },
          "family": "Engineering / Operations"
        },
        {
          "role_id": "P22",
          "qty": 1,
          "order": 6,
          "p50_brl": 8500,
          "labels": {
            "en": "Senior Finance / Treasury Analyst — small/medium",
            "pt": "Analista Financeiro / Tesouraria Sênior — pequena/média",
            "es": "Analista Financiero / Tesorería Senior — pequeña/mediana",
            "zh": "高级财务 / 资金分析师 — 中小企业"
          },
          "family": "Finance"
        },
        {
          "role_id": "P33",
          "qty": 1,
          "order": 7,
          "p50_brl": 9750,
          "labels": {
            "en": "Senior HR Business Partner Analyst — small/medium",
            "pt": "Analista Sênior HR Business Partner — pequena/média",
            "es": "Analista Senior HR Business Partner — pequeña/mediana",
            "zh": "高级 HRBP 分析师 — 中小企业"
          },
          "family": "Human Resources"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 8,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 134750,
      "illustrative_statutory_cost_monthly_low_brl": 194633,
      "illustrative_statutory_cost_monthly_high_brl": 201829,
      "illustrative_standard_benefits_monthly_low_brl": 209633,
      "illustrative_standard_benefits_monthly_high_brl": 216829,
      "annual_base_salary_brl": 1617000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "commercial",
      "profile_name": {
        "en": "Commercial / distribution",
        "pt": "Comercial / distribuição",
        "es": "Comercial / distribución",
        "zh": "商业 / 分销"
      },
      "headcount": 1,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 17000,
      "illustrative_statutory_cost_monthly_low_brl": 24555,
      "illustrative_statutory_cost_monthly_high_brl": 25463,
      "illustrative_standard_benefits_monthly_low_brl": 26055,
      "illustrative_standard_benefits_monthly_high_brl": 26963,
      "annual_base_salary_brl": 204000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "commercial",
      "profile_name": {
        "en": "Commercial / distribution",
        "pt": "Comercial / distribuição",
        "es": "Comercial / distribución",
        "zh": "商业 / 分销"
      },
      "headcount": 3,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 1,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 37000,
      "illustrative_statutory_cost_monthly_low_brl": 53443,
      "illustrative_statutory_cost_monthly_high_brl": 55419,
      "illustrative_standard_benefits_monthly_low_brl": 57943,
      "illustrative_standard_benefits_monthly_high_brl": 59919,
      "annual_base_salary_brl": 444000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "commercial",
      "profile_name": {
        "en": "Commercial / distribution",
        "pt": "Comercial / distribuição",
        "es": "Comercial / distribución",
        "zh": "商业 / 分销"
      },
      "headcount": 5,
      "roles": [
        {
          "role_id": "P03",
          "qty": 1,
          "order": 1,
          "p50_brl": 17000,
          "labels": {
            "en": "Regional Sales Manager",
            "pt": "Gerente Regional de Vendas",
            "es": "Gerente Regional de Ventas",
            "zh": "区域销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 1,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 1,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 1,
          "order": 4,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P14",
          "qty": 1,
          "order": 5,
          "p50_brl": 10500,
          "labels": {
            "en": "Market Intelligence Analyst — small/medium",
            "pt": "Analista de Inteligência de Mercado — pequena/média",
            "es": "Analista de Inteligencia de Mercado — pequeña/mediana",
            "zh": "市场情报分析师 — 中小企业"
          },
          "family": "Sales & Marketing"
        }
      ],
      "p50_base_salary_monthly_brl": 54500,
      "illustrative_statutory_cost_monthly_low_brl": 78720,
      "illustrative_statutory_cost_monthly_high_brl": 81630,
      "illustrative_standard_benefits_monthly_low_brl": 86220,
      "illustrative_standard_benefits_monthly_high_brl": 89130,
      "annual_base_salary_brl": 654000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    },
    {
      "profile_id": "commercial",
      "profile_name": {
        "en": "Commercial / distribution",
        "pt": "Comercial / distribuição",
        "es": "Comercial / distribución",
        "zh": "商业 / 分销"
      },
      "headcount": 10,
      "roles": [
        {
          "role_id": "P02",
          "qty": 1,
          "order": 1,
          "p50_brl": 25000,
          "labels": {
            "en": "National Sales Manager",
            "pt": "Gerente Nacional de Vendas",
            "es": "Gerente Nacional de Ventas",
            "zh": "全国销售经理"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P04",
          "qty": 3,
          "order": 2,
          "p50_brl": 12000,
          "labels": {
            "en": "Account Executive — small/medium",
            "pt": "Account Executive — pequena/média",
            "es": "Account Executive — pequeña/mediana",
            "zh": "客户经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P06",
          "qty": 2,
          "order": 3,
          "p50_brl": 8000,
          "labels": {
            "en": "Inside Sales — small/medium",
            "pt": "Inside Sales — pequena/média",
            "es": "Inside Sales — pequeña/mediana",
            "zh": "内部销售 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P08",
          "qty": 2,
          "order": 4,
          "p50_brl": 7000,
          "labels": {
            "en": "CRM / CX — small/medium",
            "pt": "CRM / CX — pequena/média",
            "es": "CRM / CX — pequeña/mediana",
            "zh": "CRM / 客户体验 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P12",
          "qty": 1,
          "order": 5,
          "p50_brl": 23000,
          "labels": {
            "en": "Marketing Manager — small/medium",
            "pt": "Gerente de Marketing — pequena/média",
            "es": "Gerente de Marketing — pequeña/mediana",
            "zh": "市场经理 — 中小企业"
          },
          "family": "Sales & Marketing"
        },
        {
          "role_id": "P22",
          "qty": 1,
          "order": 6,
          "p50_brl": 8500,
          "labels": {
            "en": "Senior Finance / Treasury Analyst — small/medium",
            "pt": "Analista Financeiro / Tesouraria Sênior — pequena/média",
            "es": "Analista Financiero / Tesorería Senior — pequeña/mediana",
            "zh": "高级财务 / 资金分析师 — 中小企业"
          },
          "family": "Finance"
        }
      ],
      "p50_base_salary_monthly_brl": 122500,
      "illustrative_statutory_cost_monthly_low_brl": 176939,
      "illustrative_statutory_cost_monthly_high_brl": 183480,
      "illustrative_standard_benefits_monthly_low_brl": 191939,
      "illustrative_standard_benefits_monthly_high_brl": 198480,
      "annual_base_salary_brl": 1470000,
      "cost_method": "P50 base salary × 1.4444–1.4978 statutory planning band; optional standard planning benefit layer adds BRL 1,500 per FTE/month.",
      "evidence_boundary": "Derived E2M planning model using the Brazil Salary Benchmark 2026 and Brazil Employer Cost Benchmark 2026. Not a market average or hiring prescription."
    }
  ],
  "make_vs_buy": [
    {
      "function": "Local commercial / customer ownership",
      "1": "MAKE",
      "3": "MAKE",
      "5": "MAKE",
      "10": "MAKE",
      "note": "The reason to build a local team is local ownership; outsourcing the core mandate defeats the purpose."
    },
    {
      "function": "Country / business leadership",
      "1": "HYBRID",
      "3": "HYBRID",
      "5": "MAKE WHEN COMPLEXITY REQUIRES",
      "10": "MAKE",
      "note": "Do not add senior leadership before the mandate and decision rights are real."
    },
    {
      "function": "Demand generation / research",
      "1": "BUY / HYBRID",
      "3": "HYBRID",
      "5": "HYBRID",
      "10": "MAKE + BUY SPIKES",
      "note": "Buy variable capacity early; insource when channel learning and weekly operating cadence justify it."
    },
    {
      "function": "Finance / accounting / payroll",
      "1": "BUY",
      "3": "BUY",
      "5": "BUY",
      "10": "HYBRID",
      "note": "Keep statutory/accounting expertise external; insource coordination before specialist compliance."
    },
    {
      "function": "HR / recruiting",
      "1": "BUY",
      "3": "BUY",
      "5": "BUY / HYBRID",
      "10": "HYBRID",
      "note": "A fixed recruiter/HR layer is rarely the first value-creating hire; bring coordination in-house as headcount and cadence grow."
    },
    {
      "function": "Legal / tax",
      "1": "BUY",
      "3": "BUY",
      "5": "BUY",
      "10": "BUY + INTERNAL OWNER",
      "note": "Specialist legal/tax work remains expert-led even when an internal owner coordinates it."
    },
    {
      "function": "Office / housing / relocation",
      "1": "BUY",
      "3": "BUY",
      "5": "BUY",
      "10": "BUY / HYBRID",
      "note": "Treat as operating infrastructure, not as a reason to create permanent administrative headcount."
    },
    {
      "function": "Product / engineering",
      "1": "HQ / BUY",
      "3": "HQ / BUY",
      "5": "PROFILE-DEPENDENT",
      "10": "PROFILE-DEPENDENT",
      "note": "For SaaS, duplicate locally only when customer, language, integration or delivery requirements justify it; industrial models differ."
    },
    {
      "function": "Customs / regulatory",
      "1": "BUY",
      "3": "BUY",
      "5": "BUY",
      "10": "HYBRID WHEN RECURRING",
      "note": "Industrial/import models should buy regulated expertise until recurring workload and accountability justify internal roles."
    }
  ],
  "common_errors": [
    "Replicating the HQ org chart before proving the Brazil job-to-be-done.",
    "Hiring a senior Country Manager with no explicit decision rights, budget or pipeline mandate.",
    "Budgeting only gross salary and ignoring 13th salary, vacation premium, payroll charges, benefits and recruiting.",
    "Hiring support functions before local revenue/customer ownership exists.",
    "Using an EOR as an automatic permanent answer instead of a time-bound operating choice.",
    "Expecting one local hire to sell, recruit, run finance, manage providers and own operations indefinitely.",
    "Adding local product/engineering before customer evidence shows that HQ support is insufficient.",
    "Treating industrial/commercial entry like SaaS and ignoring customs, regulatory or technical-service dependencies.",
    "Scaling from 3 to 10 because “Brazil is big” rather than because pipeline, service load and management span justify it."
  ],
  "methodology": [
    "Start with the operating mission, not job titles.",
    "Use source-published São Paulo P50 starting salaries as role proxies; do not invent missing salary data.",
    "Translate salary into a direct-hire statutory planning band using two transparent employer-cost illustrations already published by E2M Research.",
    "Keep optional benefits, variable compensation, recruiting, equipment and EOR fees separate so the user can replace assumptions with live quotes.",
    "Treat the 1/3/5/10 structures as E2M decision models, not observed market averages or prescriptive org charts.",
    "Refresh role economics when the underlying salary or employer-cost benchmark changes."
  ],
  "source_ids": [
    "ROBERT_HALF_2026",
    "ROBERT_HALF_SALES_SP_2026",
    "ROBERT_HALF_GROWTH_SP_2026",
    "ROBERT_HALF_GM_SP_2026",
    "ROBERT_HALF_COMM_DIR_G_SP_2026",
    "ROBERT_HALF_FINANCE_SP_2026",
    "ROBERT_HALF_TECH_SP_2026",
    "ROBERT_HALF_HR_SP_2026",
    "ROBERT_HALF_ENGINEERING_SP_2026",
    "ROBERT_HALF_LEGAL_SP_2026",
    "ROBERT_HALF_FINANCE_RJ_2026",
    "ROBERT_HALF_FINANCE_BH_2026",
    "ROBERT_HALF_TECH_RJ_2026",
    "ROBERT_HALF_TECH_BH_2026",
    "ROBERT_HALF_TRENDS_2026",
    "MICHAEL_PAGE_SALARY_2026",
    "HAYS_SALARY_2026",
    "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"
  ],
  "updated": "2026-09-23"
}