{"countryCode":"BR","releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","approvalState":"pending","answerBlocks":[{"questionId":"BR:employer_cost","snapshotAnswerId":"BR:employer_cost:v1","topicKey":"employer_cost","question":"What does employment cost above salary?","countryCode":"BR","scope":{"countryCode":"BR","subnational":null,"worker":"See individual claim scope","claimScopes":["Brazil ordinary CLT FGTS; this is only one employer-cost component"]},"directAnswer":"For ordinary CLT employees, the employer’s FGTS deposit is 8% of the applicable remuneration base. It is not an employee deduction; apprenticeship arrangements have a different rate.","rules":[{"text":"For ordinary CLT employees, the employer’s FGTS deposit is 8% of the applicable remuneration base. It is not an employee deduction; apprenticeship arrangements have a different rate.","scope":"Brazil ordinary CLT FGTS; this is only one employer-cost component","remaining":"Remuneration base, apprenticeship, social security, risk levy, other contributions and exit fine","versionId":"claim:claim-bb6f6209326a@087cd6099c24d9485531","sourceVersionIds":["source:bfe1e27369ed@e8bff1311be08b743a03"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Remuneration base, apprenticeship, social security, risk levy, other contributions and exit fine."],"exceptionsAndUnknowns":["Remuneration base, apprenticeship, social security, risk levy, other contributions and exit fine"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:bfe1e27369ed@e8bff1311be08b743a03"],"sources":[{"id":"bfe1e27369ed","url":"https://www.fgts.gov.br/Paginas/subpaginas/recolhimento-empregado.aspx","publisher":"FGTS official portal","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:bfe1e27369ed@e8bff1311be08b743a03","approval":"pending"}],"claimVersionIds":["claim:claim-bb6f6209326a@087cd6099c24d9485531"],"moduleVersionId":"country-snapshot:BR@a951af70f2adddf478ae","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"BR:provider_transition","snapshotAnswerId":"BR:provider_transition:v2","topicKey":"provider_transition","question":"How do we switch EORs or move to our own entity?","countryCode":"BR","scope":{"countryCode":"BR","subnational":null,"worker":"See scenario-specific conditions; no universal route assumed"},"directAnswer":"A change in company ownership or legal structure does not affect employment contracts. Where employer succession is established, the successor is responsible for employment obligations, including earlier obligations.","rules":[{"text":"A change in company ownership or legal structure does not affect employment contracts. Where employer succession is established, the successor is responsible for employment obligations, including earlier obligations.","scope":"Brazil CLT articles 448 and 448-A; actual employer succession must be established.","remaining":"Succession facts, fraud liability, collective agreement, records and worker-specific balances","versionId":"claim:journey-br-transfer@16159ba848b39430ddb2","sourceVersionIds":["source:source-journey-br-transfer@51b92f5b347e7e5e328b"],"effectiveDate":null,"approval":"pending"}],"actions":[],"exceptionsAndUnknowns":["Classify the transaction under current local transfer/succession law.","Determine consent, consultation, service, leave and historic-liability treatment.","Confirm permits, payroll handover, provider termination and deposit recovery from actual documents.","Succession facts, fraud liability, collective agreement, records and worker-specific balances"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:source-journey-br-transfer@51b92f5b347e7e5e328b"],"sources":[{"id":"source-journey-br-transfer","url":"https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452compilado.htm","publisher":"www.planalto.gov.br","kind":"official","retrievedAt":"2026-09-28","locator":"Articles 448 and 448-A","retrievalMethod":"official_text_checked","versionId":"source:source-journey-br-transfer@51b92f5b347e7e5e328b","approval":"pending"}],"claimVersionIds":["claim:journey-br-transfer@16159ba848b39430ddb2"],"moduleVersionId":"country-snapshot:BR@a951af70f2adddf478ae","coverageVersionId":"coverage:BR:provider_transition@8722be78f6c90981831d","releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]}],"scenarios":[],"workedExample":null}