Brazil

In Brazil, paid leave is specified in the employment contract, guaranteeing a minimum of 30 days of paid vacation per year, typically granted after one year of service, in addition to public holidays.

The calculation for this leave includes the monthly salary along with an extra one-third of the monthly salary, and it must be disbursed two business days prior to the commencement of the leave.

As per the Labor Reform, there is an option to split the paid leave period. Employees can divide their leave into up to three segments, with one of them being a minimum of 14 days and the others each lasting at least five days.

Every employee has the right to receive paid sick leave and is required to submit a medical certificate within 48 hours from the onset of illness.

For the initial 15 days of sick leave, the employer covers the payment, providing compensation at a rate equivalent to 100.00% of the standard salary rate. Following this period, the responsibility for sick pay transitions to the Social Security (INSS) as a benefit payment to the employee.

It's worth noting that this benefit is not an exact match to the employee's regular salary; rather, it's calculated based on INSS contributions and is subject to a cap, generally around 6,100.00 BRL.

There are 13 national holidays in Brazil. Other additional holidays may apply depending on the region.

The minimum required notice period under statutory regulations is 30 days, although some agreements might specify longer notice periods, with a maximum limit of 90 days. Additionally, for each year of employment, an extra 3 days' notice is added to the standard 30 days. Employers also have the option to provide compensation instead of notice. In cases of termination with cause, such as gross misconduct, no notice period is necessary. When termination occurs through mutual agreement, the notice period can be halved if both parties consent to it.

Employees who continue working during their notice period are entitled to a reduced work schedule, shortened by two hours daily or seven days in total, while still receiving their full compensation. To be eligible for this right, the employee must have been employed for at least 12 months.

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In Brazil, employees are entitled to receive a mandatory 13th-month salary payment at the end of the year.

Employees who have completed a full 12 months of service are eligible to receive the entire payment, while those who have worked for a portion of the year will receive a payment proportionate to their period of employment.

The 13th-month payment is divided into two installments: one in November, equivalent to the first six months worked (with no INSS deduction or withholding taxation), and the second in December (subject to INSS contribution and withholding tax).