Brazil Collective Bargaining Agreement (CBA) Overview



Modified on: Mon, 23 Mar, 2026 at 5:21 PM

What is the CBA?

Employment in Brazil through Remote People is governed by a General Collective Labor Agreement (Convenção Coletiva de Trabalho), which is renewed annually from its base date. This agreement establishes mandatory employment conditions including salary adjustments, benefits, and workplace rights for all employees under our entity, Horizons Global Technology Brasil Ltda.

Annual Salary Adjustment

Each year, the CBA mandates a salary review for all employees. The adjustment rate is determined upon renewal and applies retroactively from January 1.

2026 Adjustment:
• Rate: 5.50%, retroactive to January 1, 2026
• Basis: Calculated on each employee's base salary as of January 1, 2025
• Application: Flat rate across all salary brackets (including salaries above the CBA threshold), applied as an employee-favourable default

Pro-rated adjustment for employees hired during 2025 (less than 12 months of seniority): 

    

Month/Year

Percentage Increase

Jan-25

5.50%

Feb-25

5.04%

Mar-25

4.58%

Apr-25

4.13%

May-25

3.67%

Jun-25

3.21%

Jul-25

2.75%

Aug-25

2.29%

Sep-25

1.83%

Oct-25

1.38%

Nov-25

0.92%

Dec-25

0.46%


Mandatory Benefits Under the CBA

The CBA requires the following benefits for all employees in Brazil:
• Daily Meal Voucher: R$23.30 per working day (2025 rate). This is a mandatory minimum set by the CBA.
• 13th Month Salary: Paid in two installments (November and December).
• Vacation Bonus: 1/3 of the monthly salary, paid at least 2 days before leave begins.
• PLR (Profit Sharing): Paid in two installments (typically March and August). The 2024 PLR totaled R$315.52.
• Overtime: Must be compensated at a minimum of 50% above the regular hourly rate, per CBA provisions.
• Life Insurance: Mandatory per Article 25 of the CBA.

How the 2026 Salary Adjustment is Implemented

Our team proactively implements the annual adjustment to ensure full compliance with Brazilian labour regulations.

• Employees may see an adjustment in their March payslip for vacation pay taken between January and March 2026, to align with the new salary minimum retroactive from January 1.
• A regularization item will appear on the April invoice to apply the CBA salary increase retroactively from January 1, 2026.
• No action is required from clients at this stage. However, we encourage reviewing the potential impact on workforce costs.

Questions?

If you have any questions about the CBA, salary adjustments, or mandatory benefits for employees in Brazil, please reach out to our support team.


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