Key Facts
INSS EE | 7.5–14% progressive (RGPS ceiling BRL 7,786) |
INSS ER | 20% + RAT/FAP work accident |
FGTS | 8% ER severance fund (Caixa CEF) |
IRRF | 0–27.5% progressive income tax |
eSocial | Federal HR+payroll digital platform (S-1200) |
13th Salary | 1st installment Nov 30; 2nd installment Dec 20 |
Key Config Points
- eSocial S-1200: monthly per-employee payroll event transmission to Receita Federal
- FGTS: 8% on all gross monthly; Caixa deposit by 7th of following month
- 13th salary: 1st installment 50% (Feb–Nov); 2nd installment with deductions by Dec 20
- Férias: 30 days + 1/3 additional (Art.142 CLT + Art.7(XVII) Constitution)
- INSS progressive: apply correct rate to each band (7.5%/9%/12%/14%)
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PYBR_BR_SAP_ECP_Complete_Guide.pptx — 50 slides