Brazil’s sick leave law requires employers to pay full salary for the first 15 days of illness, after which the National Social Security Institute (INSS) pays auxílio-doença (sickness benefit) at 91% of the employee’s salary. The system is governed by the Consolidation of Labour Laws (CLT) and the Social Security Law (Lei 8.213/1991).
Key Takeaways
- Employers pay 100% of salary for the first 15 days
- INSS pays auxílio-doença at 91% of salary from day 16
- A medical certificate (atestado médico) is required from day 1
- For workplace accidents, the rate is 100% from day 1 for the first 15 days, then 91% INSS
- The maximum INSS benefit period is 12 months, extendable to 24 months for certain conditions
Brazil’s Sick Leave Entitlement
Brazil’s sick leave system operates under the CLT (Consolidação das Leis do Trabalho) and Lei 8.213/1991. When an employee falls ill (non-work-related), the employer pays full salary for the first 15 calendar days. From day 16, the employee applies for auxílio-doença from INSS.
The 15-day employer period is absolute — it cannot be extended by contract and applies to each spell of illness separately. The auxílio-doença benefit is paid by INSS directly to the employee after approval.
For workplace accidents and occupational diseases, the employer pays 100% for the first 15 days, and INSS pays auxílio-acidente or auxílio-doença at 91% from day 16.
Who Pays for Sick Leave?
| Period | Pay Rate | Who Pays |
|---|---|---|
| Days 1–15 | 100% of salary | Employer |
| Days 16+ | 91% of salary (auxílio-doença) | INSS |
Sick Leave Pay Rates
| Period | Pay Rate | Source |
|---|---|---|
| Employer period (days 1–15) | 100% of salary | CLT Art. 60 |
| INSS auxílio-doença (day 16+) | 91% of salary | Lei 8.213/1991 |
| INSS maximum | 12 months (24 for serious conditions) | Lei 8.213/1991 |
The 91% rate applies from the 16th day of continuous incapacity. INSS calculates the benefit based on the employee’s 12 highest-paid contributions to Social Security.
Medical Certificate Requirements
Brazil requires a medical certificate (atestado médico) from the first day of illness. The certificate is issued by a doctor and must include:
- The date of the consultation
- The expected duration of the absence
- The CID code (International Classification of Diseases)
- The doctor’s CRM registration number
The employee must provide the certificate to the employer. For INSS claims, a separate medical report is required from the INSS-appointed doctor (perícia médica).
How to Calculate Sick Pay in Brazil
Example: An employee earning BRL 6,000/month is off sick for 45 calendar days.
- Employer period (days 1–15): BRL 6,000
- INSS auxílio-doença (days 16–45): 30 days
- Daily INSS benefit: BRL 6,000 × 0.91 ÷ 30 = BRL 182/day
- INSS payment: BRL 182 × 30 = BRL 5,460
Total paid to employee: BRL 6,000 (employer) + BRL 5,460 (INSS) = BRL 11,460
The 15-Day Rule and Recurring Illness
The 15-day employer period applies to each spell of illness separately. If an employee returns and falls ill again within 60 days for the same condition, the two periods may be treated as one continuous spell.
For different conditions, each spell restarts the 15-day clock. This is a common area of dispute in Brazilian labour courts.
Employer Obligations and Penalties
Brazilian employers must:
- Pay 100% of salary for the first 15 calendar days
- Maintain the medical certificate on file
- Report the absence through the eSocial system
- Cooperate with INSS pericia médica (medical assessment)
- Maintain records for at least 5 years after the employee leaves
Non-compliance can result in fines from the Ministry of Labour and Employment (MTE), claims from INSS for incorrectly paid benefits, and potential labour court proceedings.
Comparison With Other Countries
| Country | Sick Days | Pay | Certificate Required |
|---|---|---|---|
| Brazil | 15 days employer + INSS | 100% / 91% | Day 1 |
| UK | 28 weeks SSP | £116.75/week | Day 7 |
| Australia | 10 days personal/carer’s leave | Full rate | 2+ consecutive days |
| US | Varies by state | Varies | Employer policy |
FAQ
Can the employer pay more than 100% during the first 15 days?
Yes, but only voluntarily. The statutory minimum is 100% of salary. Some employers pay more through company policy or collective agreements. The employer cannot pay less than 100% during the first 15 days.
What is the difference between auxílio-doença and auxílio-acidente?
Auxílio-doença is for ordinary illness — a non-work-related condition that prevents the employee from working. Auxílio-acidente is for workplace accidents and occupational diseases. Both are paid by INSS at 91% from day 16, but the employer’s obligations and the benefit duration may differ.
How long does auxílio-doença last?
Auxílio-doença can last for up to 12 months from the date of INSS approval. For serious conditions (cancer, tuberculosis, HIV/AIDS, and other conditions specified by INSS), the benefit may be extended to 24 months. After the maximum period, the employee may be assessed for disability benefits.
leave emails? Track your employee's leave with Leave Balance
