If you are employed by a Brazilian company and are earning local currency, you may find your living costs are high.
The benefits package for employees of private companies usually includes health insurance, life insurance and food and transport contributions. Some larger companies offer additional benefits including: participation in the company profits, stock options, cell phone, laptop, car, gasoline and child-care contributions.
Brazil has a progressive personal taxation system under which individuals are taxed up to 27.5% of their income.
Foreign nationals who are tax-residents in Brazil are required to pay tax on their Brazilian and overseas-generated income, unless covered by a Double Taxation Treaty between Brazil and their home country, and must file an annual tax return in April. Foreign nationals become subject to tax-residence status if they stay in Brazil for more than 183 days in any 12-month period and this applies for 12 months after their last departure from Brazil.
Anyone wishing to live and work in Brazil will be required to apply for a temporary residence visa. To obtain a temporary visa for employment purposes, you will need to secure a job offer from a Brazilian company or government department, or a foreign company based in Brazil; they will apply to the Immigration Division of the Ministry of Labour on your behalf.
The criteria for approval of an employment visa include suitable educational qualifications or work experience, a secured employment contract in Brazil, proof of adequate means of subsistence in Brazil, police confirmation that you have no criminal record and a satisfactory medical examination. All official documents must be translated into Portuguese. The application-processing period is normally around 2-3 months.
Employment visas are issued for a specific job and are not transferable between employers.