Global Mobility – Labor and Tax Implications

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With the technology evolution and new trends of the post-pandemic work culture, it is increasingly common to see people moving abroad to work remotely. Here are some of the main considerations in case (1) a person residing in Brazil moves abroad or (2) a foreign individual intends to work in Brazil remotely and on a temporary basis

  1. Brazilian individual working from abroad

Employment and Immigration aspects

According to local laws, if an employee will remain working for more than 90 days from abroad, it may be considered an international transfer.

Law 7,064 / 1982 provides that, in case an employee is sent to work abroad on a temporary basis, company will have to cover the costs associated with the transfer and pay a transfer allowance equivalent to 25% of the employee´s salary during the entire period the employee is abroad.

Note that Law 7,064/1982 will not apply to employees working abroad on a transitory basis and less than 90 days.

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