Remote Working Legislation, Laws & Regulations in Brazil

Yes. Remote work (referred to as ‘telework’ or ‘home office’) is regulated under the Brazilian Labour Code (CLT), primarily in Articles 75-A to 75-E. In cases involving expatriate employees working remotely, Law No. 7,064 also applies.

Remote work may generally be formalised in writing between the employee and the employer through individual negotiation, either:

• in the employment agreement at the time of hiring; or
• through an amendment to the employment contract.

Union negotiation is not usually required to implement remote work or for a return to the office.

By law, employers may unilaterally assign employees to remote work, provided that:

• the employee is notified at least 15 days in advance; and
• a written amendment to the employment contract is executed.

Yes. The employer may unilaterally require remote work, unless otherwise restricted by applicable collective bargaining agreements, based on business needs or exceptional circumstances (e.g. public health emergencies), provided that the legal formalities are met (that is, advance notice and execution of an employment contract amendment, as mentioned in Question 2 above).

What should be assessed is whether the employee’s activities require any specific additional adjustments (such as equipment, home workspace arrangements or additional expenses) that it would not be reasonable to expect the employee to bear. In such cases, the provision of such items or corresponding reimbursement should be negotiated. It is also advisable to address in the contract amendment the non-payment of such items, where appropriate.

Remote work (home office/telework) is typically considered a management prerogative, meaning that the employer has the right to decide how and where work is performed. Unless there is a specific legal or contractual basis, the employee does not have an automatic right to demand it. That said, there are important exceptions and nuances:

• Contract or policy: if the employment contract, collective agreement or internal policy guarantees remote work, the employer may be bound by it.
• Health or disability: if remote work constitutes a reasonable accommodation (e.g. due to medical conditions or disability), the employer may have a legal obligation to consider it, depending on the circumstances. Note that this is an exception and there is no specific law governing it; it will depend on a case-by-case assessment, including the employer’s ability to accommodate the request and a medical recommendation.
• Extraordinary situations: during events such as the COVID-19 pandemic, temporary legislation allowed employers to impose remote work, but not necessarily employees to demand it.

Labour law does not automatically require the payment of any expenses or allowances, nor the provision of equipment. Instead, the law requires that whether such payments or provision of equipment will be made must be agreed between the parties. In practice, the assessment is based on what is established in the applicable collective bargaining agreement and on the reasonableness of each case.

It is necessary to assess whether the employee’s activities require tools or generate expenses that it would be unreasonable to expect the employee to bear, particularly considering that business risks lie with the employer. Similarly, internal information security policies must be considered, as they may require specific equipment or enhanced control measures.

Where justified, whether due to the employer’s security requirements or general reasonableness, the provision of equipment and/or the payment of allowances should be negotiated in the agreement.

Based on the above, it is common to see the payment of allowances to help cover increased home-office expenses (such as electricity, water and internet), as well as the provision of basic equipment, such as a computer.

No statutory requirement exists. Please see the comments on Question 5 above.

No statutory requirement exists for a specific allowance. Please see the comments on Question 5 above.

Yes. Employers must:

• instruct employees on applicable health and safety measures; and
• obtain a signed acknowledgement of compliance.

In addition, all internal company policies and documents should take into account the existence of remote employees and be reviewed and adapted, as necessary, to ensure their proper application in a remote work environment.

Yes, including:

1. the implementation of appropriate data protection and confidentiality measures;
2. compliance with working time regulations, including working hours control; and
3. the clear definition of monitoring and control mechanisms, where applicable.

Where a company adopts multiple working arrangements and offers flexibility in remote work (such as hybrid models), it is advisable to implement an internal policy to regulate attendance frequency and establish clear rules.

There is no specific insurance requirement solely as a result of remote work. However, employees remain covered by Brazil’s mandatory social security system (INSS). In addition, some employers voluntarily provide supplementary insurance, which is typically extended to all employees, regardless of whether they work remotely or on-site.

Yes. Remote employees are fully covered under occupational accident legislation.

However, in practice, it may be more complex to establish that an accident is work-related, given the lack of direct supervision and control over whether the employee was effectively performing work activities while at home. Such cases are therefore assessed on a case-by-case basis.

With respect to salary, no distinction may be made between remote and on-site employees solely on the basis of their work arrangement.

What may differ in practice are certain costs, particularly those related to transportation. For example, where an employee uses public transportation, the employer is responsible for covering such costs. Other benefits, such as meal vouchers, insurance and health plans, should not differ based on whether the employee works remotely or on-site, unless otherwise provided for in an applicable collective bargaining agreement.

Yes. Employees must:

1. follow the employer’s health and safety guidelines;
2. properly use the equipment provided; and
3. comply with data protection and confidentiality obligations.

Yes. Brazil introduced a Digital Nomad Visa (Normative Resolution No. 45/2021), allowing foreign nationals to reside in Brazil while working remotely for a foreign employer.

However, there are no specific rules facilitating outbound remote work for Brazilian employees working abroad. What is permitted by law is that working abroad for up to 90 days is not characterised as expatriation, but rather as a business trip, often combined with remote work. This approach is generally less costly and easier to implement.

As a general rule, remote work abroad refers to employees performing work from a country different from that of their employer’s location.

Brazil has specific rules governing expatriation, regardless of whether the work abroad is performed remotely or on-site (including where services are rendered to another group company outside the country). In any event, such arrangements must be carefully analysed, taking into account factors such as whether the assignment is temporary or permanent, its duration, and the entity to which the employee will be providing services, among other aspects.

This depends on the circumstances. Employees who remain abroad for more than 90 days, on a temporary basis and working either for a foreign or a Brazilian company, will be considered expatriates. In such cases, Brazilian law applies whenever it is more favourable to the employee, alongside the potential application of local labour laws.

If the employee is abroad for less than 90 days, the full application of Brazilian labour law is generally maintained.

In the case of expatriates, it is necessary to assess whether there is a social security agreement between Brazil and the host country, as well as the duration of the assignment.

If no such agreement exists, Brazilian social security legislation will remain applicable. In assignments of less than 90 days, Brazilian social security rules generally continue to apply in full.

In the case of short-term assignments (particularly those lasting less than 90 days – the only statutory parameter), Brazilian tax rules generally remain applicable. In any event, the situation in the host country should always be assessed, including:

• the risk of a change in tax residency, depending on the duration of the stay;
• potential double taxation, subject to any applicable tax treaties; and
• the risk of creating a permanent establishment for the employer.

Short stays (for example, after or before holidays) still require a case-by-case analysis.

Under Brazilian law, employees assigned to work abroad must:

• hold the appropriate visa and/or work authorisation as required by the host country; and
• comply with all applicable immigration regulations, including any restrictions on performing work activities under tourist visas, where prohibited.

Failure to comply with these requirements may result in fines, penalties and immigration restrictions imposed by the relevant local authorities.

Key practical considerations include:

• always assessing the duration of the arrangement and whether it is temporary or permanent, in order to avoid misclassification between remote work (as a flexible work arrangement) and an international assignment;
• determining the applicable union framework in Brazil, which may vary depending on the employee’s place of residence and the location governing the employment contract;
• addressing data protection issues, particularly in relation to cross-border data transfers; and
• considering practical challenges in enforcing working hours and occupational health and safety standards, even where time tracking generally remains required.