Brazilian sick leave turns on a single number: 15 days. The employer pays the first 15 days of any absence in full, and from day 16 the National Social Security Institute (INSS) takes over with sickness benefit. Everything else — the certificate rules, the contract suspension, the job stability that follows workplace accidents — hangs off that split.

This guide covers Brazilian sick leave in 2026: the employer’s 15 days, the INSS handover, the 60-day linking rule, the difference between ordinary illness and accident leave, and the stability period that catches employers out after an employee returns.

Key takeaways

  • The employer pays the employee’s full salary for the first 15 days of incapacity, under article 60 §3º of Law 8.213/91.
  • From day 16, INSS pays auxílio por incapacidade temporária (formerly auxílio-doença) at 91% of the salário-de-benefício.
  • Absences for the same cause within 60 days are linked — the employer does not restart the 15-day count.
  • From day 16 the employment contract is suspended: no salary, but the job is protected and FGTS deposits continue in accident cases.
  • Employees returning from accident-related benefit (B91) have 12 months of job stability.

The employer’s first 15 days

Article 60 §3º of Law 8.213/91 is the operative text: “Durante os primeiros quinze dias consecutivos ao do afastamento da atividade por motivo de doença, incumbirá à empresa pagar ao segurado empregado o seu salário integral.” The employer pays full salary for those 15 days. Article 75 of Decree 3.048/99 repeats the obligation and adds that once incapacity passes 15 consecutive days, the employee is referred to INSS medical assessment.

Those days are treated as an interruption of the contract rather than a suspension — so the period counts for holiday accrual, 13th salary, FGTS deposits, and length of service.

The 15 days are counted from the first day of incapacity certified by a doctor, including non-working days. If the absence ends on day 14, the employer pays 14 days and there is no INSS involvement at all.

The 60-day linking rule

This rule sits in Decree 3.048/99, article 75 §§3º–4º, and it works in two directions:

  • §4º — if the employee is off for 15 days, returns on day 16, and goes off again within 60 days of that return for the same cause, they draw INSS benefit from the first day of the new absence. The employer does not fund a second 15-day period.
  • §3º — if a new benefit is granted for the same cause within 60 days of the previous benefit ending, the employer is released from the 15-day payment entirely and the earlier benefit is simply extended.

Note the trigger in each case is the same cause of incapacity, and the 60 days run from the return to work (§4º) or from the cessation of the previous benefit (§3º) — not from the original diagnosis. A different cause, or the same cause after more than 60 days, starts a fresh 15-day employer period.

Employers who reset the count on each return end up paying employer-period salary that INSS should be covering — and creating a benefit gap for the employee, who is then told by INSS that their entitlement is already running.

INSS benefit from day 16

From day 16, the employee applies to INSS for auxílio por incapacidade temporária. Under article 61 of Law 8.213/91 the benefit is 91% of the salário-de-benefício — the average of the employee’s contribution salaries computed under the statutory rules — and it is subject to the INSS ceiling, which is reset each year.

To qualify, the employee generally needs 12 monthly contributions (article 25 I). That qualifying period is waived under article 26 II for accidents of any nature or cause, occupational disease, and a list of specified serious conditions maintained by the health and social security ministries.

INSS assesses incapacity by medical examination (perícia médica). Where the examination sets an end date (data de cessação do benefício, DCB), the employee returns on that date unless they apply for an extension before it — a step employees frequently miss, leaving them with neither benefit nor salary.

Contract suspension from day 16

From day 16 the employment contract is suspended. CLT article 476 puts it plainly: while the benefit runs, the employee “é considerado em licença não remunerada” — on unpaid leave. The employer stops paying salary and, for ordinary illness, stops making FGTS deposits. The job itself is protected: the employee cannot be dismissed while on benefit, and returns to their position when the benefit ends.

FGTS is the exception that catches employers out. Article 15 §5º of Law 8.036/90 makes the 8% deposit mandatory during “licença por acidente do trabalho” — accident leave — even though the contract is suspended and no salary is paid. Ordinary illness carries no such obligation.

The distinction between ordinary illness and accident matters here:

Ordinary illness (B31) Work accident / occupational disease (B91)
Employer’s first 15 days Full salary Full salary
FGTS during suspension Not required Employer must continue depositing
CAT (accident report) Not applicable Must be filed
Job stability on return None 12 months

Medical certificates (atestado médico)

Brazilian practice is certificate-driven from day one. The atestado médico must state the period of incapacity and, where the employee agrees, the CID (international disease classification) code. An employer cannot require disclosure of the diagnosis as a condition of accepting the certificate — the CID is included at the employee’s discretion.

Certificates from the employee’s own doctor, the company doctor, SUS, or a health plan provider are all generally valid. Where the employer maintains occupational health services, the company doctor may review the certificate, but simply rejecting a validly issued atestado without a medical basis is not defensible.

The employee should deliver the certificate within the period set by the company’s internal rules — commonly 48 hours.

Work accidents and the CAT

Where the incapacity results from a workplace accident, commuting accident, or occupational disease, the employer must file a CAT (Comunicação de Acidente de Trabalho) with INSS by the first working day after the accident — immediately in the case of death.

Filing the CAT is not optional and does not depend on whether the employer accepts liability. Failure to file attracts a fine and, more importantly, means the employee’s benefit is classified as ordinary illness, stripping them of the FGTS deposits and the 12-month stability that accident classification carries.

The 12-month stability period

An employee who returns from accident benefit (B91) has guaranteed employment for 12 months from the end of the benefit, under article 118 of Law 8.213/91. During that period they can only be dismissed for just cause.

This is one of the most litigated points in Brazilian employment law. Dismissing an employee within the stability window typically results in reinstatement or payment of the full remaining stability period, and the employer’s argument that it did not know the absence was accident-related rarely succeeds where a CAT should have been filed.

Employer obligations

Brazilian employers have six core duties:

  1. Pay full salary for the first 15 days of each qualifying absence.
  2. Apply the 60-day linking rule rather than restarting the count on each return.
  3. File the CAT by the next working day for any workplace or commuting accident or occupational disease.
  4. Continue FGTS deposits during suspension where the absence is accident-related.
  5. Respect the 12-month stability period after accident benefit ends.
  6. Reinstate the employee to their position at the end of the benefit, with any adjustments an occupational health assessment requires.

Common pitfalls

1. Restarting the 15 days on every return

The 60-day linking rule exists precisely to stop this. Resetting the count is an expensive error and it disrupts the employee’s INSS benefit.

2. Not filing the CAT

Employers sometimes hold off filing while investigating whether an incident was work-related. The obligation to file is not conditional on that conclusion, and not filing reclassifies the employee’s benefit to their detriment.

FGTS deposits continue throughout accident-related benefit. Stopping them creates a liability that surfaces years later on termination.

4. Dismissing inside the stability window

Twelve months of guaranteed employment follows accident benefit. A dismissal inside that window is the single most reliable way to lose a labour claim.

5. Rejecting a valid atestado

Refusing a certificate because the CID is absent, or because it came from the employee’s own doctor rather than the company’s, is not supportable. The company doctor can review, but not simply override without a medical basis.

For more Brazilian context, see our guide to annual leave entitlement in Brazil, the overview of the main types of leave employers manage, and our guide to absence management.

Frequently asked questions

Who pays sick leave in Brazil?

The employer pays full salary for the first 15 days of incapacity. From day 16, INSS pays sickness benefit for as long as the incapacity is medically certified.

What happens if an employee is sick again soon after returning?

If the new absence is for the same illness and starts within 60 days of the return, it links to the previous one. The employer only pays any balance of the 15 days not already used.

How long can an employee stay on INSS benefit?

For as long as INSS medical assessment confirms incapacity. The examination usually sets an end date, and the employee must request an extension before that date if they are still unable to work.

Does the employee keep their job?

Yes. From day 16 the contract is suspended, not terminated. The employee returns to their position when the benefit ends and cannot be dismissed while receiving benefit.

What is the 12-month stability period?

Employees returning from accident-related benefit (B91) have guaranteed employment for 12 months from the end of the benefit and can only be dismissed for just cause during that time.

Can an employer refuse a medical certificate?

Only with a proper medical basis, typically through occupational health review. A validly issued atestado cannot be rejected simply because it omits the CID code or came from the employee’s own doctor.

Putting it into practice

Five checks cover most Brazilian sick leave risk:

  1. Configure the 15-day employer period with the 60-day same-illness linking rule built in.
  2. Create separate absence types for ordinary illness and accident so FGTS and stability rules apply automatically.
  3. Set a CAT filing task that triggers on the day any workplace or commuting accident is reported.
  4. Track benefit end dates so returns are planned and extension requests are not missed.
  5. Flag the 12-month stability window on the employee record from the day accident benefit ends.
You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that links related absences inside the 60-day window, distinguishes accident from illness, and holds the stability window on the employee record keeps the two errors that drive most Brazilian labour claims out of your process entirely.

Sources

Last updated: 26 July 2026. This article is general guidance, not legal advice. INSS calculation rules and ceilings change annually — confirm current figures with INSS and check the applicable collective bargaining agreement (convenção coletiva).