Brazil Remote Work Laws 2026
⚠️Informational only — not legal or tax advice.
Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Brazil
Table of Contents
- Overview of Remote Work in Brazil
- Legal Framework and Key Legislation
- Definition and Scope of Remote Work/Telework
- Applicability and Distinction From External Work
- Written Agreement Requirements
- Employer Legal Obligations
- Equipment and Expense Legal Requirements
- Working Hours and Overtime Regulations
- Health and Safety Legal Requirements
- Employee Legal Rights and Protections
- Tax and Social Security Framework
- Registration and Compliance Requirements
- Cross-Border and Transnational Work
- Enforcement Mechanisms and Penalties
- Resources
- Frequently Asked Questions
Overview of Remote Work in Brazil
1.1 Remote Work in Brazilian Context
Remote work in Brazil is regulated through the Consolidação das Leis do Trabalho (CLT – Consolidation of Labor Laws), originally enacted in 1943 and subsequently amended to address telework arrangements.
According to official government sources, remote work in Brazil operates under federal labor law framework that provides protections to workers while establishing obligations for employers.
Source: Ministério do Trabalho e Emprego Website: https://www.gov.br/trabalho-e-emprego/pt-br
1.2 Historical Development
Lei nº 12.551, de 15 de dezembro de 2011
This law first recognized remote work by amending Article 6 of the CLT:
“Não se distingue entre o trabalho realizado no estabelecimento do empregador, o executado no domicílio do empregado e o realizado a distância, desde que estejam caracterizados os pressupostos da relação de emprego.”
English translation: “No distinction is made between work performed at the employer’s establishment, work performed at the employee’s home, and remote work, provided that the requirements of an employment relationship are met.”
“Parágrafo único. Os meios telemáticos e informatizados de comando, controle e superviso se equiparam, para fins de subordinação jurídica, aos meios pessoais e diretos de comando, controle e superviso do trabalho alheio.”
English translation: “Sole paragraph. Telematic and computerized means of command, control and supervision are equivalent, for purposes of legal subordination, to personal and direct means of command, control and supervision of others’ work.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
Lei nº 13.467, de 13 de julho de 2017 (Labor Reform)
This law introduced Chapter II-A to the CLT, creating Articles 75-A through 75-E specifically dedicated to telework regulation.
Enacted: July 13, 2017 Effective: November 11, 2017
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2017/lei/l13467.htm
Lei nº 14.442, de 2 de setembro de 2022
This law substantially revised the telework provisions in the CLT, expanding the definition and clarifying multiple aspects of remote work arrangements.
Publication date: September 5, 2022 Effective date: September 5, 2022
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm Official publication: https://in.gov.br/en/web/dou/-/lei-n-14.442-de-2-de-setembro-de-2022-427260638
1.3 Current Regulatory Status
As of December 2025, remote work in Brazil is governed by:
- Primary legislation: Consolidação das Leis do Trabalho (CLT), as amended by Lei nº 14.442/2022
- Constitutional provisions: Constituição Federal de 1988, Article 7º (workers’ fundamental rights)
- Regulatory framework: Ministerial guidelines from Ministério do Trabalho e Emprego
The law applies to employment relationships throughout Brazilian territory and, under certain conditions, to Brazilian employees working abroad.
1.4 Government Authority
Ministério do Trabalho e Emprego
- Responsible authority for labor law enforcement
- Issues regulatory guidance on telework implementation
- Conducts labor inspections
Official website: https://www.gov.br/trabalho-e-emprego/pt-br
Tribunal Superior do Trabalho (TST)
- Highest labor court in Brazil
- Issues jurisprudence on telework disputes
- First federal judicial body to implement telework (2012)
Official website: https://www.tst.jus.br
Legal Framework and Key Legislation
2.1 Constitutional Provisions
Constituição Federal de 1988
Article 7º establishes fundamental rights for urban and rural workers:
“São direitos dos trabalhadores urbanos e rurais, além de outros que visem à melhoria de sua condição social…”
English translation: “Urban and rural workers are entitled to the following rights, in addition to others aimed at improving their social condition…”
The Constitution guarantees workers fundamental protections that extend to all work arrangements, including telework.
Source: https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
2.2 Primary Legislation: Consolidação das Leis do Trabalho (CLT)
Official Citation: Decreto-Lei nº 5.452, de 1º de maio de 1943
Current Version: As amended by Lei nº 14.442, de 2 de setembro de 2022
The CLT is Brazil’s primary labor code, regulating employment relationships throughout the country.
Official consolidated text: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
2.3 Chapter II-A: Remote Work Provisions (Articles 75-A through 75-F)
Article 75-A
“A prestação de serviços pelo empregado em regime de teletrabalho observará o disposto neste Capítulo.”
English translation: “The provision of services by an employee under a telework regime shall comply with the provisions of this Chapter.”
Source: CLT, Article 75-A (included by Lei nº 13.467/2017)
Article 75-B – Definition and Scope
As amended by Lei nº 14.442/2022:
“Considera-se teletrabalho ou trabalho remoto a prestação de servios fora das dependências do empregador, de maneira preponderante ou não, com a utilização de tecnologias de informação e de comunicação, que, por sua natureza, não configure trabalho externo.”
English translation: “Telework or remote work is considered to be the provision of services outside the employer’s premises, whether predominantly or not, using information and communication technologies, which by its nature does not constitute external work.”
§ 1º
“O comparecimento, ainda que de modo habitual, às dependências do empregador para a realização de atividades específicas que exijam a presença do empregado no estabelecimento não descaracteriza o regime de teletrabalho ou trabalho remoto.”
English translation: “Attendance, even if habitual, at the employer’s premises to carry out specific activities that require the employee’s presence at the establishment does not disqualify the telework or remote work regime.”
§ 2º
“O empregado submetido ao regime de teletrabalho ou trabalho remoto poderá prestar servios por jornada ou por produção ou tarefa.”
English translation: “An employee under a telework or remote work regime may provide services by work hours or by production or task.”
§ 3º
“Na hipótese da prestação de serviços em regime de teletrabalho ou trabalho remoto por produção ou tarefa, não se aplicará o disposto no Capítulo II do Título II desta Consolidação.”
English translation: “In the case of providing services under a telework or remote work regime by production or task, the provisions of Chapter II of Title II of this Consolidation shall not apply.”
Note: Chapter II of Title II covers duration of work (working hours, overtime, etc.)
§ 4º
“O regime de teletrabalho ou trabalho remoto não se confunde nem se equipara à ocupação de operador de telemarketing ou de teleatendimento.”
English translation: “The telework or remote work regime is not confused with nor equivalent to the occupation of telemarketing or customer service operator.”
§ 5º
“O tempo de uso de equipamentos tecnológicos e de infraestrutura necessária, bem como de softwares, de ferramentas digitais ou de aplicações de internet utilizados para o teletrabalho, fora da jornada de trabalho normal do empregado não constitui tempo à disposição ou regime de prontido ou de sobreaviso, exceto se houver previsão em acordo individual ou em acordo ou convenção coletiva de trabalho.”
English translation: “The time spent using technological equipment and necessary infrastructure, as well as software, digital tools or internet applications used for telework, outside the employee’s normal working hours does not constitute time at disposal or on-call or standby regime, except if provided for in an individual agreement or collective bargaining agreement.”
§ 6º
“Fica permitida a adoção do regime de teletrabalho ou trabalho remoto para estagiários e aprendizes.”
English translation: “The adoption of the telework or remote work regime for interns and apprentices is permitted.”
§ 7º
“Aos empregados em regime de teletrabalho aplicam-se as disposições previstas na legislação local e nas convenções e nos acordos coletivos de trabalho relativas à base territorial do estabelecimento de lotação do empregado.”
English translation: “Employees under a telework regime are subject to the provisions set forth in local legislation and in collective bargaining agreements relating to the territorial base of the employee’s assigned establishment.”
§ 8º
“Ao contrato de trabalho do empregado admitido no Brasil que optar pela realização de teletrabalho fora do território nacional aplica-se a legislação brasileira, excetuadas as disposições constantes da Lei nº 7.064, de 6 de dezembro de 1982, salvo disposição em contrário estipulada entre as partes.”
English translation: “Brazilian legislation applies to the employment contract of an employee hired in Brazil who opts to perform telework outside the national territory, except for the provisions contained in Law No. 7,064 of December 6, 1982, unless otherwise stipulated between the parties.”
§ 9º
“Acordo individual poderá dispor sobre os horários e os meios de comunicação entre empregado e empregador, desde que assegurados os repousos legais.”
English translation: “Individual agreement may establish the schedules and means of communication between employee and employer, provided that legal rest periods are guaranteed.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Article 75-C – Written Agreement Requirement
“A prestação de serviços na modalidade de teletrabalho deverá constar expressamente do instrumento de contrato individual de trabalho.”
English translation: “The provision of services in the telework modality must be expressly stated in the individual employment contract.”
§ 1º
“Poderá ser realizada a alteração entre regime presencial e de teletrabalho desde que haja mútuo acordo entre as partes, registrado em aditivo contratual.”
English translation: “A change between in-person and telework regimes may be made provided there is mutual agreement between the parties, recorded in a contractual amendment.”
§ 2º
“Poderá ser realizada a alteração do regime de teletrabalho para o presencial por determinação do empregador, garantido prazo de transição mínimo de quinze dias, com correspondente registro em aditivo contratual.”
English translation: “A change from the telework regime to in-person may be made by determination of the employer, guaranteeing a minimum transition period of fifteen days, with corresponding registration in a contractual amendment.”
§ 3º
“O empregador não será responsável pelas despesas resultantes do retorno ao trabalho presencial, na hipótese de o empregado optar pela realização do teletrabalho ou trabalho remoto fora da localidade prevista no contrato, salvo disposição em contrário estipulada entre as partes.”
English translation: “The employer shall not be responsible for expenses resulting from the return to in-person work, in the event that the employee opts to perform telework or remote work outside the location provided for in the contract, unless otherwise stipulated between the parties.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Article 75-D – Equipment and Expenses
“As disposições relativas à responsabilidade pela aquisição, manutenção ou fornecimento dos equipamentos tecnológicos e da infraestrutura necessária e adequada à prestação do trabalho remoto, bem como ao reembolso de despesas arcadas pelo empregado, serão previstas em contrato escrito.”
English translation: “The provisions regarding responsibility for the acquisition, maintenance or supply of technological equipment and necessary and adequate infrastructure for the provision of remote work, as well as reimbursement of expenses borne by the employee, shall be provided for in a written contract.”
Parágrafo único
“As utilidades mencionadas no caput deste artigo não integram a remuneração do empregado.”
English translation: “The utilities mentioned in the caput of this article are not part of the employee’s remuneration.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Article 75-E – Health and Safety
“O empregador deverá instruir os empregados, de maneira expressa e ostensiva, quanto às precauções a tomar a fim de evitar doenças e acidentes de trabalho.”
English translation: “The employer must instruct employees, expressly and overtly, regarding precautions to be taken in order to avoid occupational diseases and accidents.”
Parágrafo único
“O empregado deverá assinar termo de responsabilidade comprometendo-se a seguir as instruções fornecidas pelo empregador.”
English translation: “The employee must sign a term of responsibility committing to follow the instructions provided by the employer.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Article 75-F – Priority for Certain Workers
Added by Lei nº 14.442/2022:
“Os empregadores deverão dar prioridade aos empregados com deficiência e aos empregados com filhos ou criança sob guarda judicial até 4 (quatro) anos de idade na alocação em vagas para atividades que possam ser efetuadas por meio do teletrabalho ou trabalho remoto.”
English translation: “Employers must give priority to employees with disabilities and to employees with children or children under judicial custody up to 4 (four) years of age in the allocation of positions for activities that can be carried out through telework or remote work.”
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm Official publication: https://in.gov.br/en/web/dou/-/lei-n-14.442-de-2-de-setembro-de-2022-427260638
2.4 Article 62 – Exemption from Working Hours Control
Article 62 of CLT establishes exceptions to working hours control requirements.
As amended by Lei nº 14.442/2022, Article 62, III states:
“Não são abrangidos pelo regime previsto neste capítulo: […] III – os empregados em regime de teletrabalho que prestam servio por produção ou tarefa.”
English translation: “The following are not covered by the regime provided for in this chapter: […] III – employees under a telework regime who provide services by production or task.”
Important interpretation: Only teleworkers who work by production or task are exempt from working hours control. Teleworkers employed on an hourly basis are subject to working hours control and entitled to overtime pay.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
2.5 Legislative History Timeline
1943: Original CLT enacted (Decreto-Lei nº 5.452) 2011: First recognition of remote work (Lei nº 12.551) 2017: Introduction of dedicated telework chapter (Lei nº 13.467 – Labor Reform) 2022: Comprehensive revision of telework provisions (Lei nº 14.442)
2.6 Official Legal Sources
Primary legislative texts:
- CLT consolidated version: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
- Lei nº 14.442/2022: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
- Diário Oficial da União: https://in.gov.br/
Government authorities:
- Ministério do Trabalho e Emprego: https://www.gov.br/trabalho-e-emprego/pt-br
- Tribunal Superior do Trabalho: https://www.tst.jus.br
Definition and Scope of Remote Work/Telework
3.1 Legal Definition
Article 75-B of the CLT defines telework as amended by Lei nº 14.442/2022:
“Considera-se teletrabalho ou trabalho remoto a prestação de servios fora das dependências do empregador, de maneira preponderante ou não, com a utilização de tecnologias de informação e de comunicação, que, por sua natureza, não configure trabalho externo.”
English translation: “Telework or remote work is considered to be the provision of services outside the employer’s premises, whether predominantly or not, using information and communication technologies, which by its nature does not constitute external work.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
3.2 Key Elements of the Definition
The legal definition contains four essential elements:
1. Location: “fora das dependências do empregador” (outside the employer’s premises)
Services are performed primarily or partially outside the employer’s physical establishment.
2. Preponderance (no longer required): “de maneira preponderante ou não” (whether predominantly or not)
Important change from 2022: Prior to Lei nº 14.442/2022, services had to be performed “preponderantly” (predominantly) outside the employer’s premises. The 2022 amendment removed this requirement, allowing hybrid arrangements to qualify as telework.
3. Technology use: “com a utilização de tecnologias de informação e de comunicação” (using information and communication technologies)
Telework requires the use of information and communication technologies (ICT) such as computers, internet, mobile devices, software applications, etc.
4. Distinction from external work: “que, por sua natureza, não configure trabalho externo” (which by its nature does not constitute external work)
Telework is distinct from traditional external work such as sales representatives, drivers, or field workers who do not have a fixed location.
Source: Article 75-B, CLT
3.3 Hybrid Work Arrangements
Article 75-B, § 1º specifically addresses hybrid arrangements:
“O comparecimento, ainda que de modo habitual, às dependências do empregador para a realização de atividades específicas que exijam a presença do empregado no estabelecimento não descaracteriza o regime de teletrabalho ou trabalho remoto.”
English translation: “Attendance, even if habitual, at the employer’s premises to carry out specific activities that require the employee’s presence at the establishment does not disqualify the telework or remote work regime.”
Interpretation: Employees working in hybrid arrangements (combination of remote and in-person work) are still considered teleworkers under Brazilian law, even if they regularly attend the employer’s premises.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
3.4 Two Types of Telework Arrangements
Article 75-B, § 2º establishes two distinct types of telework:
“O empregado submetido ao regime de teletrabalho ou trabalho remoto poderá prestar servios por jornada ou por produção ou tarefa.”
English translation: “An employee under a telework or remote work regime may provide services by work hours or by production or task.”
Type 1: By Work Hours (“por jornada”)
- Employee works specific hours
- Subject to working hours control
- Entitled to overtime pay and other hour-based protections
- Standard labor protections apply
Type 2: By Production or Task (“por produção ou tarefa”)
- Compensation based on output, not hours
- Exempt from working hours control (Article 62, III)
- Not entitled to overtime pay
- Greater flexibility in work schedule
Source: Article 75-B, § 2º and Article 62, III, CLT
3.5 Exclusions from Telework Definition
3.5.1 Telemarketing and Customer Service Operations
Article 75-B, § 4º explicitly excludes certain occupations:
“O regime de teletrabalho ou trabalho remoto não se confunde nem se equipara à ocupação de operador de telemarketing ou de teleatendimento.”
English translation: “The telework or remote work regime is not confused with nor equivalent to the occupation of telemarketing or customer service operator.”
Interpretation: Telemarketing and customer service operators who work remotely are subject to specific regulations for their occupation category and are not governed by the general telework provisions of Articles 75-A through 75-F.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
3.5.2 External Workers
The definition itself excludes “trabalho externo” (external work):
External workers are those who:
- Perform work away from the employer’s premises
- Move between different locations
- Do not use a fixed workstation
- Examples: sales representatives, delivery drivers, field technicians
These workers are covered by different provisions of the CLT, specifically Article 62, I, which addresses workers whose external activities are incompatible with fixed working hours.
Source: Article 75-B, CLT
3.6 Technology Requirements
The law requires “utilização de tecnologias de informação e de comunicação” (use of information and communication technologies).
Examples of qualifying technologies:
- Computers and laptops
- Internet connectivity
- Mobile devices (smartphones, tablets)
- Communication software (email, video conferencing, messaging)
- Cloud-based applications
- Virtual private networks (VPN)
- Project management tools
The law does not specify minimum technology requirements, but the nature of the work must necessitate and utilize ICT.
Applicability and Distinction From External Work
4.1 Who May Work Under Telework Regime
4.1.1 General Employee Categories
Telework provisions apply to employees (“empregados”) under the CLT, which defines an employee in Article 3º:
“Considera-se empregado toda pessoa física que prestar serviços de natureza não eventual a empregador, sob a dependência deste e mediante salário.”
English translation: “An employee is considered any natural person who provides services of a non-occasional nature to an employer, under the employer’s dependency and for wages.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
4.1.2 Interns and Apprentices
Article 75-B, § 6º extends telework arrangements to interns and apprentices:
“Fica permitida a adoção do regime de teletrabalho ou trabalho remoto para estagiários e aprendizes.”
English translation: “The adoption of the telework or remote work regime for interns and apprentices is permitted.”
Note: Interns and apprentices have specific legal frameworks (Lei nº 11.788/2008 for interns; Lei nº 10.097/2000 for apprentices) that continue to apply alongside telework provisions.
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
4.1.3 Priority Categories
Article 75-F establishes priority for certain employee categories:
“Os empregadores deverão dar prioridade aos empregados com deficiência e aos empregados com filhos ou criança sob guarda judicial até 4 (quatro) anos de idade na alocação em vagas para atividades que possam ser efetuadas por meio do teletrabalho ou trabalho remoto.”
English translation: “Employers must give priority to employees with disabilities and to employees with children or children under judicial custody up to 4 (four) years of age in the allocation of positions for activities that can be carried out through telework or remote work.”
Priority categories:
- Employees with disabilities
- Employees with children up to 4 years old
- Employees with children under judicial custody up to 4 years old
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
4.2 Distinction from External Work
4.2.1 External Work Definition
Article 62, I of the CLT addresses external workers:
“Não são abrangidos pelo regime previsto neste capítulo: I – os empregados que exercem atividade externa incompatível com a fixação de horário de trabalho, devendo tal condição ser anotada na Carteira de Trabalho e Previdência Social e no registro de empregados;”
English translation: “The following are not covered by the regime provided for in this chapter: I – employees who perform external activities incompatible with fixed working hours, such condition must be noted in the Work and Social Security Card and in the employee register;”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
4.2.2 Key Differences Between Telework and External Work
Telework:
- Fixed location (home, coworking space, etc.)
- Uses information and communication technologies
- Work is performed via computer/internet
- May have controlled working hours
- Covered by Articles 75-A through 75-F
External Work:
- Variable locations
- Physical presence at different sites required
- Nature of work incompatible with fixed location
- Generally exempt from hours control
- Covered by Article 62, I
- Examples: sales representatives, delivery drivers, field service technicians
According to guidance from Tribunal Superior do Trabalho:
“Operações externas, como as de vendedor, motorista, ajudante de viagem e outros que não têm um local fixo de trabalho não são consideradas teletrabalho.”
English translation: “External operations, such as those of sales representatives, drivers, travel assistants and others who do not have a fixed workplace, are not considered telework.”
Source: https://www.tst.jus.br/teletrabalho
4.3 Collective Bargaining Framework
Article 75-B, § 7º addresses the applicability of collective agreements:
“Aos empregados em regime de teletrabalho aplicam-se as disposições previstas na legislação local e nas convenções e nos acordos coletivos de trabalho relativas à base territorial do estabelecimento de lotação do empregado.”
English translation: “Employees under a telework regime are subject to the provisions set forth in local legislation and in collective bargaining agreements relating to the territorial base of the employee’s assigned establishment.”
Interpretation: Teleworkers are covered by collective bargaining agreements (convenções coletivas and acordos coletivos) applicable to their assigned establishment’s territorial location, not necessarily their physical work location.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Written Agreement Requirements
5.1 Mandatory Written Contract
Article 75-C establishes the requirement for written documentation:
“A prestação de servios na modalidade de teletrabalho deverá constar expressamente do instrumento de contrato individual de trabalho.”
English translation: “The provision of services in the telework modality must be expressly stated in the individual employment contract.”
Requirement: Telework arrangements must be:
- Expressly stated in writing
- Included in the individual employment contract
- Clear and specific about the telework nature
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
5.2 Required Contract Elements
While the CLT does not specify mandatory contract clauses, Article 75-D requires certain provisions:
“As disposições relativas à responsabilidade pela aquisição, manutenção ou fornecimento dos equipamentos tecnológicos e da infraestrutura necessária e adequada à prestação do trabalho remoto, bem como ao reembolso de despesas arcadas pelo empregado, serão previstas em contrato escrito.”
English translation: “The provisions regarding responsibility for the acquisition, maintenance or supply of technological equipment and necessary and adequate infrastructure for the provision of remote work, as well as reimbursement of expenses borne by the employee, shall be provided for in a written contract.”
Required contractual provisions:
- Responsibility for equipment acquisition
- Responsibility for equipment maintenance
- Responsibility for infrastructure provision
- Reimbursement arrangements for employee expenses
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
5.3 Contractual Amendment for Regime Changes
5.3.1 Mutual Agreement Required for Change
Article 75-C, § 1º addresses changes between work modalities:
“Poderá ser realizada a alteração entre regime presencial e de teletrabalho desde que haja mútuo acordo entre as partes, registrado em aditivo contratual.”
English translation: “A change between in-person and telework regimes may be made provided there is mutual agreement between the parties, recorded in a contractual amendment.”
Requirements for voluntary change:
- Mutual agreement between employer and employee
- Written contractual amendment (aditivo contratual)
- Documentation of the agreed change
5.3.2 Employer-Initiated Return to In-Person Work
Article 75-C, § 2º establishes procedures for employer-initiated changes:
“Poderá ser realizada a alteração do regime de teletrabalho para o presencial por determinação do empregador, garantido prazo de transição mínimo de quinze dias, com correspondente registro em aditivo contratual.”
English translation: “A change from the telework regime to in-person may be made by determination of the employer, guaranteeing a minimum transition period of fifteen days, with corresponding registration in a contractual amendment.”
Requirements for employer-initiated change:
- Employer may unilaterally require return to in-person work
- Minimum 15-day transition period required
- Written contractual amendment documenting the change
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
5.4 Relocation Expenses
Article 75-C, § 3º addresses expenses when employee relocates:
“O empregador não será responsável pelas despesas resultantes do retorno ao trabalho presencial, na hipótese de o empregado optar pela realização do teletrabalho ou trabalho remoto fora da localidade prevista no contrato, salvo disposição em contrário estipulada entre as partes.”
English translation: “The employer shall not be responsible for expenses resulting from the return to in-person work, in the event that the employee opts to perform telework or remote work outside the location provided for in the contract, unless otherwise stipulated between the parties.”
Interpretation:
- If employee chooses to work remotely from a location different from the contract
- And employer subsequently requires return to in-person work
- Employer is not responsible for relocation expenses
- Exception: Contract may provide otherwise
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
5.5 Communication Schedules
Article 75-B, § 9º permits individual agreements on communication:
“Acordo individual poderá dispor sobre os horários e os meios de comunicação entre empregado e empregador, desde que assegurados os repousos legais.”
English translation: “Individual agreement may establish the schedules and means of communication between employee and employer, provided that legal rest periods are guaranteed.”
Permissible provisions:
- Communication schedules
- Communication methods (email, phone, messaging, video calls)
- Availability requirements
Mandatory protection:
- Legal rest periods must be respected
- Cannot violate mandatory rest interval requirements
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Employer Legal Obligations
6.1 Contractual Documentation Requirements
6.1.1 Express Written Statement Requirement
Article 75-C of the CLT establishes:
“A prestação de servios na modalidade de teletrabalho deverá constar expressamente do instrumento de contrato individual de trabalho.”
English translation: “The provision of services in the telework modality must be expressly stated in the individual employment contract.”
Obligation: Employers must document telework arrangements in writing within the employment contract itself or in a contractual amendment.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
6.1.2 Required Contractual Provisions
Article 75-D establishes specific content requirements:
“As disposições relativas à responsabilidade pela aquisição, manutenção ou fornecimento dos equipamentos tecnológicos e da infraestrutura necessária e adequada à prestação do trabalho remoto, bem como ao reembolso de despesas arcadas pelo empregado, serão previstas em contrato escrito.”
English translation: “The provisions regarding responsibility for the acquisition, maintenance or supply of technological equipment and necessary and adequate infrastructure for the provision of remote work, as well as reimbursement of expenses borne by the employee, shall be provided for in a written contract.”
Required contractual provisions:
- Party responsible for equipment acquisition
- Party responsible for equipment maintenance
- Party responsible for infrastructure provision
- Reimbursement procedures for employee expenses
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
6.2 Regime Modification Obligations
6.2.1 Mutual Agreement Process
Article 75-C, § 1º addresses voluntary regime changes:
“Poderá ser realizada a alteração entre regime presencial e de teletrabalho desde que haja mútuo acordo entre as partes, registrado em aditivo contratual.”
English translation: “A change between in-person and telework regimes may be made provided there is mutual agreement between the parties, recorded in a contractual amendment.”
Employer obligation: When changing work arrangements by mutual agreement, the employer must:
- Obtain written consent from the employee
- Execute a formal contractual amendment (aditivo contratual)
- Document the agreed-upon changes
6.2.2 Unilateral Return to In-Person Work
Article 75-C, § 2º addresses employer-initiated transitions:
“Poderá ser realizada a alteração do regime de teletrabalho para o presencial por determinação do empregador, garantido prazo de transição mínimo de quinze dias, com correspondente registro em aditivo contratual.”
English translation: “A change from the telework regime to in-person may be made by determination of the employer, guaranteeing a minimum transition period of fifteen days, with corresponding registration in a contractual amendment.”
Employer obligations for unilateral transition:
- Provide minimum 15-day advance notice
- Document change in contractual amendment
- Comply with notice period before requiring in-person attendance
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
6.3 Health and Safety Instruction Obligations
Article 75-E establishes employer instruction duties:
“O empregador deverá instruir os empregados, de maneira expressa e ostensiva, quanto às precauções a tomar a fim de evitar doenças e acidentes de trabalho.”
English translation: “The employer must instruct employees, expressly and overtly, regarding precautions to be taken in order to avoid occupational diseases and accidents.”
Employer obligations:
- Provide express instructions on occupational health and safety
- Make instructions overt and clear
- Focus on preventing occupational diseases and accidents
- Address risks specific to remote work environment
According to guidance from Tribunal Superior do Trabalho:
“O médico Ricardo Corsatto, do departamento médico da Câmara, observou que o teletrabalho oportuniza o surgimento de novos riscos, como problemas de ergonomia, trabalho noturno e prática de turnos ininterruptos de trabalho.”
English translation: “Dr. Ricardo Corsatto from the Chamber’s medical department observed that telework creates new risks, such as ergonomic problems, night work and continuous shift work.”
Source: https://www.tst.jus.br/teletrabalho
Employee acknowledgment requirement:
Article 75-E, sole paragraph states:
“O empregado deverá assinar termo de responsabilidade comprometendo-se a seguir as instruções fornecidas pelo empregador.”
English translation: “The employee must sign a term of responsibility committing to follow the instructions provided by the employer.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
6.4 Priority Allocation Obligations
Article 75-F establishes priority requirements:
“Os empregadores deverão dar prioridade aos empregados com deficiência e aos empregados com filhos ou criança sob guarda judicial até 4 (quatro) anos de idade na alocação em vagas para atividades que possam ser efetuadas por meio do teletrabalho ou trabalho remoto.”
English translation: “Employers must give priority to employees with disabilities and to employees with children or children under judicial custody up to 4 (four) years of age in the allocation of positions for activities that can be carried out through telework or remote work.”
Employer obligation: When allocating remote work positions, employers must prioritize:
- Employees with disabilities
- Employees with children up to 4 years old
- Employees with children under judicial custody up to 4 years old
Important note: The law uses “deverão dar prioridade” (must give priority), establishing a legal obligation rather than a recommendation.
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
6.5 Collective Bargaining Compliance
Article 75-B, § 7º addresses applicable collective agreements:
“Aos empregados em regime de teletrabalho aplicam-se as disposições previstas na legislação local e nas convenções e nos acordos coletivos de trabalho relativas à base territorial do estabelecimento de lotação do empregado.”
English translation: “Employees under a telework regime are subject to the provisions set forth in local legislation and in collective bargaining agreements relating to the territorial base of the employee’s assigned establishment.”
Employer obligation: Ensure compliance with collective bargaining agreements applicable to the territorial location of the employee’s assigned establishment.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
6.6 Data Protection Obligations
While the CLT does not specifically address data protection in telework contexts, employers are subject to Lei nº 13.709/2018 (Lei Geral de Proteção de Dados – LGPD).
Lei nº 13.709, de 14 de agosto de 2018 – Lei Geral de Proteção de Dados Pessoais (LGPD)
Article 1º establishes:
“Esta Lei dispe sobre o tratamento de dados pessoais, inclusive nos meios digitais, por pessoa natural ou por pessoa jurdica de direito público ou privado, com o objetivo de proteger os direitos fundamentais de liberdade e de privacidade e o livre desenvolvimento da personalidade da pessoa natural.”
English translation: “This Law provides for the processing of personal data, including in digital media, by natural persons or legal entities under public or private law, with the objective of protecting the fundamental rights of freedom and privacy and the free development of the personality of natural persons.”
Official source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
Employer obligations under LGPD in telework contexts:
- Protect employee personal data
- Implement appropriate security measures
- Ensure compliance with data protection principles
- Address data security risks inherent in remote work environments
Regulating authority: Autoridade Nacional de Proteção de Dados (ANPD) Website: https://www.gov.br/anpd/pt-br
6.7 Working Hours Control Obligations
For employees working by hours (“por jornada”), Article 62, III as amended by Lei nº 14.442/2022 establishes:
“Não são abrangidos pelo regime previsto neste capítulo: […] III – os empregados em regime de teletrabalho que prestam servio por produção ou tarefa.”
English translation: “The following are not covered by the regime provided for in this chapter: […] III – employees under a telework regime who provide services by production or task.”
Interpretation: Employees working by hours ARE subject to working hours control requirements. Only those working by production or task are exempt.
Employer obligations for teleworkers by hours:
- Maintain working hours records
- Pay overtime when applicable
- Comply with maximum working hours limits
- Ensure legal rest periods
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Equipment and Expense Legal Requirements
7.1 Contractual Provision Requirement
Article 75-D of the CLT establishes:
“As disposições relativas à responsabilidade pela aquisição, manutenção ou fornecimento dos equipamentos tecnológicos e da infraestrutura necessária e adequada à prestação do trabalho remoto, bem como ao reembolso de despesas arcadas pelo empregado, serão previstas em contrato escrito.”
English translation: “The provisions regarding responsibility for the acquisition, maintenance or supply of technological equipment and necessary and adequate infrastructure for the provision of remote work, as well as reimbursement of expenses borne by the employee, shall be provided for in a written contract.”
Legal framework:
- Parties may freely negotiate responsibility allocation
- Agreement must be documented in written contract
- No mandatory assignment to either party
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
7.2 Types of Covered Expenses
The law addresses:
1. Technological Equipment (“equipamentos tecnológicos”) Examples may include:
- Computers
- Laptops
- Monitors
- Keyboards and mice
- Mobile devices
- Webcams
- Headsets
2. Infrastructure (“infraestrutura necessária e adequada”) Examples may include:
- Internet connectivity
- Electricity
- Office furniture
- Workspace setup
- Software licenses
- Cloud services
- VPN access
7.3 Non-Salary Nature of Equipment and Utilities
Article 75-D, sole paragraph establishes:
“As utilidades mencionadas no caput deste artigo não integram a remuneração do empregado.”
English translation: “The utilities mentioned in the caput of this article are not part of the employee’s remuneration.”
Legal consequence: Equipment, infrastructure, and expense reimbursements provided for telework:
- Do not constitute salary
- Do not form the basis for labor law calculations
- Do not affect social security contributions
- Do not impact severance calculations
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
7.4 Tax Treatment of Expense Reimbursements
According to Receita Federal guidance, expense reimbursements for telework may be deductible when properly documented.
The expenses must be:
- Necessary for work performance
- Properly documented with appropriate receipts
- Reasonable in amount
- Clearly work-related
Note: Specific tax treatment depends on individual circumstances and should be verified with tax professionals.
Source: Receita Federal do Brasil Website: https://www.gov.br/receitafederal/pt-br
7.5 Relocation Expense Responsibilities
Article 75-C, § 3º addresses relocation scenarios:
“O empregador não será responsável pelas despesas resultantes do retorno ao trabalho presencial, na hipótese de o empregado optar pela realização do teletrabalho ou trabalho remoto fora da localidade prevista no contrato, salvo disposição em contrário estipulada entre as partes.”
English translation: “The employer shall not be responsible for expenses resulting from the return to in-person work, in the event that the employee opts to perform telework or remote work outside the location provided for in the contract, unless otherwise stipulated between the parties.”
Application:
- If employee voluntarily relocates outside contracted location
- And employer subsequently requires return to in-person work
- Employer is not responsible for relocation expenses back
- Exception: Contract may provide otherwise
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Working Hours and Overtime Regulations
8.1 Two Distinct Regimes
Article 75-B, § 2º establishes:
“O empregado submetido ao regime de teletrabalho ou trabalho remoto poderá prestar servios por jornada ou por produção ou tarefa.”
English translation: “An employee under a telework or remote work regime may provide services by work hours or by production or task.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
8.2 Telework by Work Hours (“Por Jornada”)
8.2.1 Applicability of Working Hours Provisions
For employees working by hours, Chapter II of Title II of the CLT (Articles 57-75 covering duration of work) applies fully.
8.2.2 Maximum Working Hours
Article 58 of the CLT establishes:
“A duração normal do trabalho, para os empregados em qualquer atividade privada, não excederá de 8 (oito) horas diárias, desde que não seja fixado expressamente outro limite.”
English translation: “The normal duration of work, for employees in any private activity, shall not exceed 8 (eight) hours per day, unless another limit is expressly established.”
Article 7º, XIII of the Federal Constitution establishes maximum weekly hours:
“duração do trabalho normal não superior a oito horas diárias e quarenta e quatro semanais”
English translation: “normal work duration not exceeding eight hours per day and forty-four hours per week”
Standard limits:
- 8 hours per day maximum
- 44 hours per week maximum
- Collective agreements may establish different limits
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
8.2.3 Overtime Provisions
Article 59 of the CLT allows overtime:
“A duração diária do trabalho poderá ser acrescida de horas extras, em número não excedente de duas, por acordo individual, convenção coletiva ou acordo coletivo de trabalho.”
English translation: “The daily work duration may be increased by overtime hours, not exceeding two, by individual agreement, collective convention or collective bargaining agreement.”
Article 7º, XVI of the Federal Constitution establishes overtime compensation:
“remuneração do serviço extraordinário superior, no mínimo, em cinqüenta por cento à do normal”
English translation: “remuneration for overtime service at least fifty percent higher than normal”
Overtime provisions for teleworkers by hours:
- Maximum 2 hours overtime per day
- Minimum 50% premium over normal hourly rate
- Requires agreement (individual or collective)
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
8.2.4 Rest Intervals
Article 71 of the CLT establishes meal and rest breaks:
“Em qualquer trabalho contínuo, cuja duração exceda de 6 (seis) horas, é obrigatória a concessão de um intervalo para repouso ou alimentação, o qual será, no mínimo, de 1 (uma) hora e, salvo acordo escrito ou contrato coletivo em contrário, não poderá exceder de 2 (duas) horas.”
English translation: “In any continuous work exceeding 6 (six) hours, a rest or meal break is mandatory, which shall be at least 1 (one) hour and, except for written agreement or collective contract to the contrary, may not exceed 2 (two) hours.”
Parágrafo 1º:
“Não excedendo de 6 (seis) horas o trabalho, será, entretanto, obrigatório um intervalo de 15 (quinze) minutos quando a duração ultrapassar 4 (quatro) horas.”
English translation: “If work does not exceed 6 (six) hours, a 15 (fifteen) minute break is mandatory when the duration exceeds 4 (four) hours.”
Rest intervals for teleworkers:
- 1 hour minimum for workdays over 6 hours
- 15 minutes minimum for workdays between 4-6 hours
- Intervals do not count as working time
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
8.2.5 Daily Rest Period
Article 66 of the CLT requires:
“Entre 2 (duas) jornadas de trabalho haverá um período mínimo de 11 (onze) horas consecutivas para descanso.”
English translation: “Between 2 (two) work shifts there shall be a minimum period of 11 (eleven) consecutive hours for rest.”
Minimum daily rest: 11 consecutive hours between work shifts
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
8.2.6 Weekly Rest Period
Article 67 of the CLT establishes:
“Será assegurado a todo empregado um descanso semanal de 24 (vinte e quatro) horas consecutivas, o qual, salvo motivo de conveniência pública ou necessidade imperiosa do serviço, deverá coincidir com o domingo, no todo ou em parte.”
English translation: “Every employee shall be ensured a weekly rest of 24 (twenty-four) consecutive hours, which, except for reasons of public convenience or imperative need for service, should coincide with Sunday, in whole or in part.”
Weekly rest: 24 consecutive hours, preferably on Sunday
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
8.3 Telework by Production or Task (“Por Produção ou Tarefa”)
8.3.1 Exemption from Working Hours Control
Article 75-B, § 3º establishes:
“Na hipótese da prestação de servios em regime de teletrabalho ou trabalho remoto por produção ou tarefa, não se aplicará o disposto no Capítulo II do Título II desta Consolidação.”
English translation: “In the case of providing services under a telework or remote work regime by production or task, the provisions of Chapter II of Title II of this Consolidation shall not apply.”
Article 62, III confirms exemption from hours control chapter:
“Não são abrangidos pelo regime previsto neste capítulo: […] III – os empregados em regime de teletrabalho que prestam servio por produção ou tarefa.”
English translation: “The following are not covered by the regime provided for in this chapter: […] III – employees under a telework regime who provide services by production or task.”
Consequences for teleworkers by production/task:
- No mandatory working hours control
- No entitlement to overtime pay
- No maximum daily/weekly hour limits
- Flexibility in work schedule
- Compensation based on output, not hours
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
8.3.2 Mandatory Rest Periods Still Apply
Article 75-B, § 9º provides:
“Acordo individual poderá dispor sobre os horários e os meios de comunicação entre empregado e empregador, desde que assegurados os repousos legais.”
English translation: “Individual agreement may establish the schedules and means of communication between employee and employer, provided that legal rest periods are guaranteed.”
Important protection: Even for teleworkers by production/task:
- Legal rest periods must be respected
- 11-hour daily rest remains mandatory
- 24-hour weekly rest remains mandatory
- Meal and rest breaks provisions apply
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
8.4 Technology Use Outside Working Hours
Article 75-B, § 5º addresses after-hours technology use:
“O tempo de uso de equipamentos tecnológicos e de infraestrutura necessária, bem como de softwares, de ferramentas digitais ou de aplicações de internet utilizados para o teletrabalho, fora da jornada de trabalho normal do empregado não constitui tempo à disposição ou regime de prontido ou de sobreaviso, exceto se houver previsão em acordo individual ou em acordo ou convenção coletiva de trabalho.”
English translation: “The time spent using technological equipment and necessary infrastructure, as well as software, digital tools or internet applications used for telework, outside the employee’s normal working hours does not constitute time at disposal or on-call or standby regime, except if provided for in an individual agreement or collective bargaining agreement.”
Default rule:
- Technology use outside normal hours does not constitute working time
- Does not trigger on-call or standby pay
- Exception: Agreement may provide otherwise
On-Call and Standby Regimes (Articles 244 and 244-A, CLT):
- Sobreaviso (on-call): Employee must be available but not at workplace
- Prontidão (standby): Employee must remain at workplace awaiting orders
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
8.5 Communication Schedules
Article 75-B, § 9º permits scheduling agreements:
“Acordo individual poderá dispor sobre os horários e os meios de comunicação entre empregado e empregador, desde que assegurados os repousos legais.”
English translation: “Individual agreement may establish the schedules and means of communication between employee and employer, provided that legal rest periods are guaranteed.”
Permitted provisions:
- Specified communication hours
- Designated communication methods
- Availability expectations
- Response time requirements
Mandatory limitation: Must respect legal rest periods
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Health and Safety Legal Requirements
9.1 Employer Instruction Obligation
Article 75-E of the CLT establishes:
“O empregador deverá instruir os empregados, de maneira expressa e ostensiva, quanto às precauções a tomar a fim de evitar doenças e acidentes de trabalho.”
English translation: “The employer must instruct employees, expressly and overtly, regarding precautions to be taken in order to avoid occupational diseases and accidents.”
Employer obligations:
- Provide express written instructions
- Make instructions clear and prominent
- Address disease prevention
- Address accident prevention
- Focus on telework-specific risks
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
9.2 Employee Acknowledgment Requirement
Article 75-E, sole paragraph requires:
“O empregado deverá assinar termo de responsabilidade comprometendo-se a seguir as instruções fornecidas pelo empregador.”
English translation: “The employee must sign a term of responsibility committing to follow the instructions provided by the employer.”
Requirements:
- Written acknowledgment document
- Employee signature
- Commitment to follow safety instructions
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
9.3 Telework-Specific Occupational Risks
According to Tribunal Superior do Trabalho guidance:
“O médico Ricardo Corsatto, do departamento médico da Câmara, observou que o teletrabalho oportuniza o surgimento de novos riscos, como problemas de ergonomia, trabalho noturno e prática de turnos ininterruptos de trabalho.”
English translation: “Dr. Ricardo Corsatto from the Chamber’s medical department observed that telework creates new risks, such as ergonomic problems, night work and continuous shift work.”
“No mesmo sentido, o especialista em produtividade Christian Barbosa, no seminário ‘5 Estratégias para o seu Home Office ser mais Produtivo’, também chamou atenção para a ergonomia.”
English translation: “Similarly, productivity specialist Christian Barbosa, at the seminar ‘5 Strategies for Your Home Office to be More Productive,’ also called attention to ergonomics.”
Identified telework risks:
- Ergonomic problems
- Night work issues
- Continuous shifts
- Workspace setup deficiencies
- Social isolation
- Work-life boundary challenges
Source: https://www.tst.jus.br/teletrabalho
9.4 General Occupational Health Framework
While Articles 75-A through 75-F address telework specifically, general occupational health and safety provisions of the CLT continue to apply.
Chapter V of Title II – Occupational Safety and Medicine (Articles 154-201)
These provisions establish:
- General employer safety obligations
- Occupational disease prevention
- Workplace inspection rights
- Occupational medicine requirements
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
9.5 Workers’ Compensation Coverage
Teleworkers remain covered by workers’ compensation for occupational accidents and diseases occurring during work performance, even when working remotely.
INSS (Instituto Nacional do Seguro Social) administers workers’ compensation benefits.
Official website: https://www.gov.br/inss/pt-br
Employee Legal Rights and Protections
10.1 Equal Treatment Principle
Article 6º of the CLT establishes non-discrimination in work location:
“Não se distingue entre o trabalho realizado no estabelecimento do empregador, o executado no domicílio do empregado e o realizado a distância, desde que estejam caracterizados os pressupostos da relação de emprego.”
English translation: “No distinction is made between work performed at the employer’s establishment, work performed at the employee’s home, and remote work, provided that the requirements of an employment relationship are met.”
Principle: Teleworkers have the same labor rights as in-person employees.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
10.2 Fundamental Labor Rights
According to Tribunal Superior do Trabalho:
“Os direitos são os mesmos de um trabalhador normal. Ou seja, vai ter direito a carteira assinada, férias, 13º salário e depósitos de FGTS”
English translation: “The rights are the same as a normal worker. That is, they will be entitled to a signed work card, vacation, 13th salary and FGTS deposits.”
Guaranteed rights include:
- Formal employment registration (Carteira de Trabalho)
- Vacation entitlements
- 13th month salary (annual bonus)
- FGTS deposits (severance guarantee fund)
- Minimum wage protections
- Social security coverage
Source: https://www.tst.jus.br/teletrabalho
10.3 Right to Mutual Agreement for Regime Changes
Article 75-C, § 1º protects voluntary transitions:
“Poderá ser realizada a alteração entre regime presencial e de teletrabalho desde que haja mútuo acordo entre as partes, registrado em aditivo contratual.”
English translation: “A change between in-person and telework regimes may be made provided there is mutual agreement between the parties, recorded in a contractual amendment.”
Employee protection: Changes from in-person to telework require employee consent.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
10.4 Transition Period Protection
Article 75-C, § 2º provides notice protection:
“Poderá ser realizada a alteração do regime de teletrabalho para o presencial por determinação do empregador, garantido prazo de transição mínimo de quinze dias, com correspondente registro em aditivo contratual.”
English translation: “A change from the telework regime to in-person may be made by determination of the employer, guaranteeing a minimum transition period of fifteen days, with corresponding registration in a contractual amendment.”
Employee protection: Minimum 15-day notice before required return to in-person work.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
10.5 Working Hours Protection (For Teleworkers by Hours)
For employees working “por jornada” (by hours):
Article 62, III exempts only production/task workers:
“Não são abrangidos pelo regime previsto neste capítulo: […] III – os empregados em regime de teletrabalho que prestam servio por produção ou tarefa.”
English translation: “The following are not covered by the regime provided for in this chapter: […] III – employees under a telework regime who provide services by production or task.”
Protection: Teleworkers by hours are entitled to:
- Working hours control and limits
- Overtime compensation (minimum 50% premium)
- Rest interval protections
- Daily and weekly rest periods
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
10.6 Collective Bargaining Rights
Article 75-B, § 7º protects collective representation:
“Aos empregados em regime de teletrabalho aplicam-se as disposições previstas na legislação local e nas convenções e nos acordos coletivos de trabalho relativas à base territorial do estabelecimento de lotação do empregado.”
English translation: “Employees under a telework regime are subject to the provisions set forth in local legislation and in collective bargaining agreements relating to the territorial base of the employee’s assigned establishment.”
Protection: Teleworkers benefit from collective agreements applicable to their assigned establishment’s location.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
10.7 Data Protection Rights
Under Lei nº 13.709/2018 (LGPD), employees have rights regarding their personal data:
According to LGPD provisions, data subjects (including employees) have rights to:
- Confirmation of data processing
- Access to their data
- Correction of incomplete or inaccurate data
- Anonymization, blocking, or deletion of unnecessary data
- Data portability
- Information about data sharing
- Refusal of consent
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
Regulating authority: Autoridade Nacional de Proteção de Dados (ANPD) Website: https://www.gov.br/anpd/pt-br
10.8 Priority Rights for Certain Categories
Article 75-F establishes priority access:
“Os empregadores deverão dar prioridade aos empregados com deficiência e aos empregados com filhos ou criança sob guarda judicial até 4 (quatro) anos de idade na alocação em vagas para atividades que possam ser efetuadas por meio do teletrabalho ou trabalho remoto.”
English translation: “Employers must give priority to employees with disabilities and to employees with children or children under judicial custody up to 4 (four) years of age in the allocation of positions for activities that can be carried out through telework or remote work.”
Priority categories:
- Employees with disabilities
- Employees with children up to 4 years old
- Employees with children under judicial custody up to 4 years old
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
10.9 Right to Legal Rest Periods
Even for teleworkers by production/task, Article 75-B, § 9º protects rest periods:
“Acordo individual poderá dispor sobre os horários e os meios de comunicação entre empregado e empregador, desde que assegurados os repousos legais.”
English translation: “Individual agreement may establish the schedules and means of communication between employee and employer, provided that legal rest periods are guaranteed.”
Mandatory rest periods:
- 11 consecutive hours daily rest (Article 66)
- 24 consecutive hours weekly rest (Article 67)
- Meal and rest intervals (Article 71)
These cannot be waived even by agreement.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
Tax and Social Security Framework
11.1 Income Tax Treatment
11.1.1 General Income Tax Framework
Brazilian income tax for employees is governed by Lei nº 7.713, de 22 de dezembro de 1988, and subsequent amendments.
Official source: https://www.planalto.gov.br/ccivil_03/leis/l7713.htm
Tax authority: Secretaria da Receita Federal do Brasil (Receita Federal) Website: https://www.gov.br/receitafederal/pt-br
11.1.2 Income Tax for Employed Teleworkers
Employed teleworkers (“empregados” under CLT) are subject to Imposto de Renda Retido na Fonte (IRRF – withholding income tax).
Tax withholding obligation: Employer responsibility
According to official guidance, for CLT employees:
“Para quem é CLT, por exemplo, a responsabilidade do repasse do imposto para a Receita Federal é da empresa contratante, já que os valores serão descontados na folha de pagamento do colaborador.”
English translation: “For those under CLT, for example, the responsibility for transferring the tax to the Federal Revenue is the contracting company’s, since the amounts will be deducted from the employee’s payroll.”
Telework impact: Work location (remote vs. in-person) does not affect tax withholding obligations or rates. Standard progressive rates apply.
Source: Receita Federal guidance
11.1.3 Progressive Tax Rates (2025)
As of January 2025, according to Lei nº 15.270/2025:
For income starting May 2025:
- Up to R$ 3,036.00: Exempt
- Above R$ 3,036.00: Progressive rates up to 27.5%
For 2026 declarations (2025 income):
- Up to R$ 5,000.00 monthly: Exempt
Source: https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/l15270.htm
Note: Tax rates and brackets are subject to annual adjustment. Consult Receita Federal for current rates.
11.1.4 Expense Deductions for Autonomous Workers
For autonomous workers (not employed under CLT) performing telework, Decreto nº 9.580/2018, Article 68 permits deductions:
“Art. 68. O contribuinte que perceber rendimentos do trabalho não assalariado, inclusive os titulares dos serviços notariais e de registro, a que se refere o art. 236 da Constituição, e os leiloeiros, poderão deduzir da receita decorrente do exercício da atividade: […] III – as despesas de custeio pagas, necessárias à percepção da receita e à manutenção da fonte produtora.”
English translation: “Art. 68. Taxpayers who receive income from non-salaried work, including holders of notary and registry services, referred to in art. 236 of the Constitution, and auctioneers, may deduct from income from the exercise of the activity: […] III – operating expenses paid, necessary for earning income and maintaining the productive source.”
Deductible expenses for autonomous teleworkers may include:
- Internet service (proportional to work use)
- Electricity (proportional to work use)
- Office supplies
- Equipment maintenance
- Professional development costs
Requirements:
- Expenses must be work-related
- Properly documented with receipts
- Recorded in livro-caixa (cash book)
- Reasonable and necessary
Note: This applies to autonomous workers, NOT CLT employees. CLT employees generally cannot deduct home office expenses on personal income tax.
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/D9580.htm
11.2 Social Security Contributions
11.2.1 INSS Framework
Social security in Brazil is administered by the Instituto Nacional do Seguro Social (INSS), part of the Ministério da Previdência Social.
Official website: https://www.gov.br/inss/pt-br
11.2.2 Employee Contributions
For CLT employees (including teleworkers), social security contributions are mandatory and withheld from salary.
According to Article 20 of Lei nº 8.212/1991, employee contribution rates are progressive based on salary:
For 2025, contribution rates for employees:
- Progressive rates from 7.5% to 14%
- Applied to salary up to the contribution ceiling
- Maximum contribution ceiling: R$ 8,157.41 (as of January 2025)
Source: https://www.gov.br/inss/pt-br/noticias/confira-como-ficaram-as-aliquotas-de-contribuicao-ao-inss
Telework impact: Work location does not affect contribution rates or obligations. Teleworkers contribute at the same rates as in-person employees.
11.2.3 Employer Contributions
Employers are required to contribute to social security for all CLT employees, including teleworkers.
Standard employer contribution: Approximately 20% of payroll, plus additional contributions for occupational accident insurance and third-party contributions.
Telework impact: Employer obligations remain the same regardless of work location.
11.3 FGTS (Fundo de Garantia do Tempo de Serviço)
11.3.1 FGTS Requirements
FGTS is a mandatory severance guarantee fund for CLT employees.
Employer obligation: Deposit 8% of employee’s monthly salary into FGTS account.
According to Tribunal Superior do Trabalho:
“[Teleworkers] vai ter direito a carteira assinada, férias, 13º salário e depósitos de FGTS”
English translation: “[Teleworkers] will be entitled to a signed work card, vacation, 13th salary and FGTS deposits”
Source: https://www.tst.jus.br/teletrabalho
Telework impact: FGTS obligations are identical for teleworkers and in-person employees.
Official information: https://www.caixa.gov.br (CAIXA Econômica Federal administers FGTS)
11.4 Equipment and Expense Reimbursement Tax Treatment
11.4.1 Non-Salary Nature
Article 75-D, sole paragraph of CLT establishes:
“As utilidades mencionadas no caput deste artigo não integram a remuneração do empregado.”
English translation: “The utilities mentioned in the caput of this article are not part of the employee’s remuneration.”
Tax consequence: Equipment provision and expense reimbursements:
- Do not constitute taxable income for the employee
- Do not form basis for social security contributions
- Do not affect FGTS calculations
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
11.4.2 Employer Deductibility
According to Receita Federal guidance, expense reimbursements for telework may be deductible as business expenses when:
“A própria CLT já excluía a possibilidade ao regulamentar o teletrabalho a partir da Reforma Trabalhista, que não considera como salário os reembolsos de despesas arcadas pelo empregado”
English translation: “The CLT itself already excluded the possibility when regulating telework from the Labor Reform, which does not consider as salary the reimbursements of expenses borne by the employee”
Requirements for deductibility:
- Expenses must be work-related
- Properly documented
- “Hábil e idônea” (suitable and reliable) proof required
- Reasonable in amount
Source: Receita Federal guidance
Registration and Compliance Requirements
12.1 Employment Registration
12.1.1 Carteira de Trabalho e Previdência Social (CTPS)
All CLT employees, including teleworkers, must be registered in the Carteira de Trabalho (work card).
Employer obligation: Register employee and work arrangement in CTPS.
According to TST guidance, teleworkers have right to:
“carteira assinada, férias, 13º salário e depósitos de FGTS”
English translation: “signed work card, vacation, 13th salary and FGTS deposits”
Source: https://www.tst.jus.br/teletrabalho
12.1.2 Digital Work Card
Brazil has transitioned to digital work cards (Carteira de Trabalho Digital).
Access through: https://www.gov.br/pt-br/servicos/obter-a-carteira-de-trabalho
12.2 Contract Documentation Requirements
12.2.1 Written Contract Requirement
Article 75-C mandates:
“A prestação de servios na modalidade de teletrabalho deverá constar expressamente do instrumento de contrato individual de trabalho.”
English translation: “The provision of services in the telework modality must be expressly stated in the individual employment contract.”
Compliance requirement: Telework arrangement must be documented in:
- Initial employment contract, OR
- Contractual amendment (aditivo contratual)
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
12.2.2 Required Contract Provisions
Article 75-D requires specification of:
- Equipment acquisition responsibility
- Equipment maintenance responsibility
- Infrastructure provision responsibility
- Expense reimbursement arrangements
Compliance: These provisions must be in written contract.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
12.3 Health and Safety Documentation
12.3.1 Employer Instructions
Article 75-E requires:
“O empregador deverá instruir os empregados, de maneira expressa e ostensiva, quanto às precauções a tomar a fim de evitar doenças e acidentes de trabalho.”
English translation: “The employer must instruct employees, expressly and overtly, regarding precautions to be taken in order to avoid occupational diseases and accidents.”
Compliance requirement: Documented health and safety instructions.
12.3.2 Employee Acknowledgment
Article 75-E, sole paragraph requires:
“O empregado deverá assinar termo de responsabilidade comprometendo-se a seguir as instruções fornecidas pelo empregador.”
English translation: “The employee must sign a term of responsibility committing to follow the instructions provided by the employer.”
Compliance requirement: Signed acknowledgment from employee.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
12.4 Working Hours Records (For Teleworkers by Hours)
For teleworkers working “por jornada” (by hours), standard working hours record requirements apply.
Article 74 of CLT establishes general requirements for businesses with more than 20 employees to maintain working hours records.
Compliance: Employers should maintain appropriate records for teleworkers by hours.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
12.5 Data Protection Compliance
Employers processing employee personal data must comply with Lei nº 13.709/2018 (LGPD).
Compliance requirements include:
- Lawful basis for data processing
- Data security measures
- Employee data protection rights
- Breach notification procedures
- Data Protection Officer (DPO) designation (for certain entities)
Regulating authority: Autoridade Nacional de Proteção de Dados (ANPD) Website: https://www.gov.br/anpd/pt-br
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
Cross-Border and Transnational Work
13.1 Brazilian Employees Working Abroad
13.1.1 Applicable Law
Article 75-B, § 8º establishes the legal framework:
“Ao contrato de trabalho do empregado admitido no Brasil que optar pela realização de teletrabalho fora do território nacional aplica-se a legislação brasileira, excetuadas as disposições constantes da Lei nº 7.064, de 6 de dezembro de 1982, salvo disposição em contrário estipulada entre as partes.”
English translation: “Brazilian legislation applies to the employment contract of an employee hired in Brazil who opts to perform telework outside the national territory, except for the provisions contained in Law No. 7,064 of December 6, 1982, unless otherwise stipulated between the parties.”
General rule: Brazilian labor law applies to employees:
- Hired in Brazil
- Performing telework outside Brazil
Exception: Lei nº 7.064/1982 provisions do not apply (this law addresses workers temporarily transferred abroad).
Flexibility: Parties may agree otherwise in contract.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
13.1.2 Tax and Social Security Implications
Cross-border telework creates complex tax and social security issues:
Brazilian obligations typically continue for:
- Income tax withholding
- Social security contributions
- FGTS deposits
Additional considerations:
- Host country tax obligations may apply
- Social security totalization agreements may affect contributions
- Tax treaties may address double taxation
Important: Cross-border tax and social security matters require professional advice from specialists in international taxation.
13.2 Foreign Employees Working in Brazil
13.2.1 LGPD Territorial Scope
Article 3º of Lei nº 13.709/2018 (LGPD) establishes:
“Esta Lei aplica-se a qualquer operação de tratamento realizada por pessoa natural ou por pessoa jurídica de direito público ou privado, independentemente do meio, do país de sua sede ou do país onde estejam localizados os dados, desde que: […] I – a operação de tratamento seja realizada no território nacional;”
English translation: “This Law applies to any processing operation carried out by a natural person or legal entity under public or private law, regardless of the means, the country of its headquarters or the country where the data is located, provided that: […] I – the processing operation is carried out in national territory;”
Application: LGPD applies when data processing occurs in Brazil, regardless of where the employer is based.
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
13.2.2 Work Visa Requirements
Foreign nationals working remotely in Brazil for foreign employers may require appropriate visas depending on:
- Duration of stay
- Nature of relationship
- Source of payment
Visa authority: Ministério das Relações Exteriores (Ministry of Foreign Affairs) Website: https://www.gov.br/mre/pt-br
Immigration information: Polícia Federal Website: https://www.gov.br/pf/pt-br
13.3 Expense Responsibilities for Cross-Border Work
Article 75-C, § 3º addresses relocation expenses:
“O empregador não será responsável pelas despesas resultantes do retorno ao trabalho presencial, na hipótese de o empregado optar pela realização do teletrabalho ou trabalho remoto fora da localidade prevista no contrato, salvo disposição em contrário estipulada entre as partes.”
English translation: “The employer shall not be responsible for expenses resulting from the return to in-person work, in the event that the employee opts to perform telework or remote work outside the location provided for in the contract, unless otherwise stipulated between the parties.”
Application to international work:
- If employee chooses to work abroad
- Employer is not liable for return expenses
- Contract may provide otherwise
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Enforcement Mechanisms and Penalties
14.1 Labor Inspection Authority
Ministério do Trabalho e Emprego is responsible for labor law enforcement.
The Ministry conducts labor inspections and enforces compliance with CLT provisions, including telework regulations.
Official website: https://www.gov.br/trabalho-e-emprego/pt-br
14.2 Administrative Penalties
Non-compliance with CLT provisions may result in:
Administrative fines imposed by labor inspectors for violations including:
- Failure to register employees
- Violation of working hours provisions
- Failure to provide required benefits
- Non-compliance with health and safety requirements
Fine amounts: Vary based on violation severity and business size.
14.3 Labor Court System
14.3.1 Jurisdiction
Labor disputes are handled by Justiça do Trabalho (Labor Justice), a specialized branch of the Brazilian judiciary.
Tribunal Superior do Trabalho (TST) is the highest labor court. Website: https://www.tst.jus.br
14.3.2 Worker Access to Labor Courts
Brazilian labor law facilitates worker access to labor courts:
- Workers may file claims directly
- No mandatory legal representation in first instance
- Court costs typically assessed against losing party
14.4 LGPD Penalties
14.4.1 ANPD Enforcement
Autoridade Nacional de Proteção de Dados (ANPD) enforces LGPD compliance.
Website: https://www.gov.br/anpd/pt-br
14.4.2 LGPD Sanctions
Article 52 of Lei nº 13.709/2018 establishes sanctions for LGPD violations:
Penalties may include:
- Warnings
- Fines up to 2% of annual revenue (limited to R$ 50 million per violation)
- Daily fines
- Publicity of violation
- Blocking or deletion of personal data
- Partial or total suspension of database operations
Source: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
14.5 Collective Bargaining Enforcement
Labor unions (sindicatos) may:
- Monitor collective agreement compliance
- File collective labor actions
- Negotiate improved conditions
14.6 Statute of Limitations
Article 7º, XXIX of the Federal Constitution establishes labor claim limitations:
“ação, quanto aos créditos resultantes das relações de trabalho, com prazo prescricional de cinco anos para os trabalhadores urbanos e rurais, até o limite de dois anos após a extinção do contrato de trabalho;”
English translation: “action, regarding credits resulting from employment relationships, with a limitation period of five years for urban and rural workers, up to a limit of two years after termination of the employment contract;”
Limitation periods:
- 5 years during employment (for each right)
- 2 years after contract termination (to file any claim)
Source: https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
Resources
15.1 Labor and Employment
Ministério do Trabalho e Emprego
- Website: https://www.gov.br/trabalho-e-emprego/pt-br
- Services: Labor law enforcement, employment services, labor inspections
- Portal Emprega Brasil: https://servicos.mte.gov.br/
Tribunal Superior do Trabalho (TST)
- Website: https://www.tst.jus.br
- Telework information: https://www.tst.jus.br/teletrabalho
- Services: Labor court system, jurisprudence
15.2 Social Security
Instituto Nacional do Seguro Social (INSS)
- Website: https://www.gov.br/inss/pt-br
- Services: Social security benefits, contribution information
- Online services: https://meu.inss.gov.br/
Ministério da Previdência Social
- Website: https://www.gov.br/previdencia/pt-br
- Services: Social security policy, retirement information
15.3 Tax Administration
Receita Federal do Brasil
- Website: https://www.gov.br/receitafederal/pt-br
- Services: Income tax, federal tax administration
- Online services: https://servicos.receitafederal.gov.br/
15.4 Data Protection
Autoridade Nacional de Proteção de Dados (ANPD)
- Website: https://www.gov.br/anpd/pt-br
- Services: LGPD enforcement, data protection guidance
15.5 Government Services Portal
Gov.br
- Website: https://www.gov.br/pt-br
- Services: Unified access to federal government services
- Digital work card, tax services, social security access
Legislative Information
Presidência da República – Planalto
- Website: https://www.planalto.gov.br
- Civil code: https://www.planalto.gov.br/ccivil_03/
- Services: Official legislative texts, presidential decrees
Senado Federal
- Website: https://www.senado.leg.br
- Services: Congressional information, legislative database
Diário Oficial da União
- Website: https://in.gov.br/
- Services: Official government gazette, law publications
Primary Legislative Sources
Consolidação das Leis do Trabalho (CLT)
- Original: Decreto-Lei nº 5.452, de 1º de maio de 1943
- Current compiled version: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
- Key telework articles: 75-A through 75-F, Article 62
Lei nº 12.551, de 15 de dezembro de 2011
- First recognition of remote work in CLT
- Link: https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2011/lei/l12551.htm
Lei nº 13.467, de 13 de julho de 2017 (Labor Reform)
- Introduced Chapter II-A on telework
- Link: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2017/lei/l13467.htm
Lei nº 14.442, de 2 de setembro de 2022
- Comprehensive telework revision
- Link: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
- Official publication: https://in.gov.br/en/web/dou/-/lei-n-14.442-de-2-de-setembro-de-2022-427260638
Constituição Federal de 1988
- Link: https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
- Key provisions: Article 7º (workers’ fundamental rights)
Lei nº 13.709, de 14 de agosto de 2018 (LGPD)
- Data protection law
- Link: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/l13709.htm
- Compiled version: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/L13709compilado.htm
Tax and Social Security Sources
Lei nº 7.713, de 22 de dezembro de 1988
- Income tax framework
- Link: https://www.planalto.gov.br/ccivil_03/leis/l7713.htm
Decreto nº 9.580/2018
- Income tax regulation
- Link: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/D9580.htm
Lei nº 8.212, de 24 de julho de 1991
- Social security contributions
- Link: https://www.planalto.gov.br/ccivil_03/leis/l8212cons.htm
Government Authority Websites
Ministério do Trabalho e Emprego
- https://www.gov.br/trabalho-e-emprego/pt-br
- Labor law enforcement and guidance
Tribunal Superior do Trabalho
- https://www.tst.jus.br
- https://www.tst.jus.br/teletrabalho (telework-specific information)
Instituto Nacional do Seguro Social (INSS)
- https://www.gov.br/inss/pt-br
- https://meu.inss.gov.br/ (online services)
Receita Federal do Brasil
Autoridade Nacional de Proteção de Dados (ANPD)
Portal Gov.br
- https://www.gov.br/pt-br
- Unified government services
Official Legislative Repositories
Planalto Civil Code Repository
Diário Oficial da União
Senado Federal
- https://www.senado.leg.br
- Legislative database
Frequently Asked Questions
16.1 General Telework Questions
Q1: Can hybrid work arrangements qualify as telework in Brazil?
Yes. According to Article 75-B, § 1º of the CLT:
“O comparecimento, ainda que de modo habitual, às dependências do empregador para a realização de atividades específicas que exijam a presença do empregado no estabelecimento não descaracteriza o regime de teletrabalho ou trabalho remoto.”
English translation: “Attendance, even if habitual, at the employer’s premises to carry out specific activities that require the employee’s presence at the establishment does not disqualify the telework or remote work regime.”
Hybrid arrangements (combination of remote and in-person work) are considered telework under Brazilian law.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Q2: Must telework arrangements be in writing?
Yes. Article 75-C requires:
“A prestação de servios na modalidade de teletrabalho deverá constar expressamente do instrumento de contrato individual de trabalho.”
English translation: “The provision of services in the telework modality must be expressly stated in the individual employment contract.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Q3: Do teleworkers have the same rights as office workers?
Yes. Article 6º of the CLT establishes:
“Não se distingue entre o trabalho realizado no estabelecimento do empregador, o executado no domicílio do empregado e o realizado a distância, desde que estejam caracterizados os pressupostos da relação de emprego.”
English translation: “No distinction is made between work performed at the employer’s establishment, work performed at the employee’s home, and remote work, provided that the requirements of an employment relationship are met.”
Teleworkers have equal rights to vacation, 13th salary, FGTS, social security, and other CLT protections.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
16.2 Working Hours and Overtime
Q4: Are all teleworkers entitled to overtime pay?
No. Only teleworkers working “por jornada” (by hours) are entitled to overtime.
Article 62, III exempts from hours control:
“os empregados em regime de teletrabalho que prestam servio por produção ou tarefa.”
English translation: “employees under a telework regime who provide services by production or task.”
Teleworkers by production/task are not entitled to overtime pay.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Q5: Does using work technology after hours count as working time?
Generally no, unless agreed otherwise. Article 75-B, § 5º states:
“O tempo de uso de equipamentos tecnológicos e de infraestrutura necessária, bem como de softwares, de ferramentas digitais ou de aplicações de internet utilizados para o teletrabalho, fora da jornada de trabalho normal do empregado não constitui tempo à disposição ou regime de prontido ou de sobreaviso, exceto se houver previsão em acordo individual ou em acordo ou convenção coletiva de trabalho.”
English translation: “The time spent using technological equipment and necessary infrastructure, as well as software, digital tools or internet applications used for telework, outside the employee’s normal working hours does not constitute time at disposal or on-call or standby regime, except if provided for in an individual agreement or collective bargaining agreement.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.3 Equipment and Expenses
Q6: Who pays for telework equipment?
The law allows parties to negotiate. Article 75-D requires:
“As disposições relativas à responsabilidade pela aquisição, manutenção ou fornecimento dos equipamentos tecnológicos e da infraestrutura necessária e adequada à prestação do trabalho remoto, bem como ao reembolso de despesas arcadas pelo empregado, serão previstas em contrato escrito.”
English translation: “The provisions regarding responsibility for the acquisition, maintenance or supply of technological equipment and necessary and adequate infrastructure for the provision of remote work, as well as reimbursement of expenses borne by the employee, shall be provided for in a written contract.”
Responsibility must be specified in the written contract.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Q7: Are equipment reimbursements considered salary?
No. Article 75-D, sole paragraph establishes:
“As utilidades mencionadas no caput deste artigo não integram a remuneração do empregado.”
English translation: “The utilities mentioned in the caput of this article are not part of the employee’s remuneration.”
Equipment and expense reimbursements are not salary and do not affect labor law calculations.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.4 Contract Changes and Transitions
Q8: Can an employer unilaterally require return to office?
Yes, with notice. Article 75-C, § 2º provides:
“Poderá ser realizada a alteração do regime de teletrabalho para o presencial por determinação do empregador, garantido prazo de transição mínimo de quinze dias, com correspondente registro em aditivo contratual.”
English translation: “A change from the telework regime to in-person may be made by determination of the employer, guaranteeing a minimum transition period of fifteen days, with corresponding registration in a contractual amendment.”
The employer must provide at least 15 days’ notice.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
Q9: Can an employee request to move from office to telework?
Only with mutual agreement. Article 75-C, § 1º requires:
“Poderá ser realizada a alteração entre regime presencial e de teletrabalho desde que haja mútuo acordo entre as partes, registrado em aditivo contratual.”
English translation: “A change between in-person and telework regimes may be made provided there is mutual agreement between the parties, recorded in a contractual amendment.”
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.5 Special Categories
Q10: Can interns and apprentices work remotely?
Yes. Article 75-B, § 6º permits:
“Fica permitida a adoção do regime de teletrabalho ou trabalho remoto para estagiários e aprendizes.”
English translation: “The adoption of the telework or remote work regime for interns and apprentices is permitted.”
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
Q11: Do certain employees get priority for telework positions?
Yes. Article 75-F establishes:
“Os empregadores deverão dar prioridade aos empregados com deficiência e aos empregados com filhos ou criança sob guarda judicial até 4 (quatro) anos de idade na alocação em vagas para atividades que possam ser efetuadas por meio do teletrabalho ou trabalho remoto.”
English translation: “Employers must give priority to employees with disabilities and to employees with children or children under judicial custody up to 4 (four) years of age in the allocation of positions for activities that can be carried out through telework or remote work.”
Priority categories:
- Employees with disabilities
- Employees with children up to 4 years old
- Employees with children under judicial custody up to 4 years old
Source: https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/L14442.htm
16.6 Cross-Border Work
Q12: Can Brazilian employees work remotely from abroad?
Yes, with Brazilian law applying. Article 75-B, § 8º states:
“Ao contrato de trabalho do empregado admitido no Brasil que optar pela realização de teletrabalho fora do território nacional aplica-se a legislação brasileira, excetuadas as disposições constantes da Lei nº 7.064, de 6 de dezembro de 1982, salvo disposição em contrário estipulada entre as partes.”
English translation: “Brazilian legislation applies to the employment contract of an employee hired in Brazil who opts to perform telework outside the national territory, except for the provisions contained in Law No. 7,064 of December 6, 1982, unless otherwise stipulated between the parties.”
Important: Cross-border work creates complex tax and visa issues requiring professional advice.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.7 Health and Safety
Q13: What are employer obligations for telework health and safety?
Article 75-E requires:
“O empregador deverá instruir os empregados, de maneira expressa e ostensiva, quanto às precauções a tomar a fim de evitar doenças e acidentes de trabalho.”
English translation: “The employer must instruct employees, expressly and overtly, regarding precautions to be taken in order to avoid occupational diseases and accidents.”
Employers must:
- Provide written health and safety instructions
- Address telework-specific risks
- Obtain signed employee acknowledgment
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.8 Collective Agreements
Q14: Which collective agreements apply to teleworkers?
Article 75-B, § 7º establishes:
“Aos empregados em regime de teletrabalho aplicam-se as disposições previstas na legislação local e nas convenções e nos acordos coletivos de trabalho relativas à base territorial do estabelecimento de lotação do empregado.”
English translation: “Employees under a telework regime are subject to the provisions set forth in local legislation and in collective bargaining agreements relating to the territorial base of the employee’s assigned establishment.”
Collective agreements applicable to the employee’s assigned establishment location apply, not necessarily their physical work location.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm
16.9 Exclusions
Q15: Are telemarketing workers covered by telework provisions?
No. Article 75-B, § 4º excludes them:
“O regime de teletrabalho ou trabalho remoto não se confunde nem se equipara à ocupação de operador de telemarketing ou de teleatendimento.”
English translation: “The telework or remote work regime is not confused with nor equivalent to the occupation of telemarketing or customer service operator.”
Telemarketing workers have specific regulations for their occupation category.
Source: https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm