FGTS
employment obligations in Brazil
Understand when employers must deposit FGTS for foreign workers and how to keep employment records correct.
What to do, step by step
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Confirm whether there is an employment relationship under CLT and whether the worker is registered.
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Record hiring, compensation and events in eSocial or the applicable official system.
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Calculate deposits under current rules and check percentages in official sources.
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Pay on time and keep payment slips, receipts and submission confirmations.
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Review terminations and employment events to avoid FGTS inconsistencies.
Frequently asked questions
Does a foreign worker have FGTS?
If there is an employment relationship in Brazil, labor rights generally apply to foreigners too, including FGTS when due.
Does a MEI need to pay FGTS?
A MEI may have this duty if hiring an employee. Rules and amounts should be confirmed in eSocial and official channels.
Is FGTS deducted from salary?
As a rule, the deposit is an employer obligation, not a regular employee deduction. Check the official rule for specific situations.
Need a lawyer?
If administrative measures did not solve it, we can review your case.