Pró-labore
for partners in Brazil

Understand partner-manager compensation, how it differs from profits and its effects on INSS and income tax.

What to do, step by step

Identify which partners work in management or business operations.
Define the pró-labore amount and frequency in a way consistent with the company’s reality.
Record the compensation in accounting and applicable official systems.
Calculate INSS and withheld income tax under current official rules.
Separate pró-labore from profit distributions to keep clear records.

Does every partner receive pró-labore?

Not necessarily. It generally applies to a partner who works in the company or manages it, according to the adopted structure and records.

Does pró-labore pay INSS?

As a rule, yes. Bases, rates and withholding should be checked in official sources and with accounting support.

Can I receive only profits?

It depends on the role performed, accounting and tax rules. Mixing profit and compensation may create inconsistencies.

If administrative measures did not solve it, we can review your case.