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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

  1. Confirm whether there is an employment relationship under CLT and whether the worker is registered.

  2. Record hiring, compensation and events in eSocial or the applicable official system.

  3. Calculate deposits under current rules and check percentages in official sources.

  4. Pay on time and keep payment slips, receipts and submission confirmations.

  5. 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.