The purpose of this chapter is to address the legal forms available for hiring foreign nationals by companies operating in Brazil. The main regulatory instruments are explained, and the key points that require special attention are highlighted. Nevertheless, determining the most appropriate model to be adopted in a specific case requires consultation with a specialized professional, in order to ensure compliance with Brazilian law and case law and to avoid future risks.
10.1. Legal Forms of Hiring in Brazil
10.1.1. Migration Law (Law No. 13,445/17)
The Migration Law governs the rights, duties, and principles applicable to migrants in Brazil and is regulated by Decree No. 9,199/17, which was recently amended by Decree No. 12,657/2025 due to the establishment of the National Policy on Migration, Refuge, and Statelessness (PNMRA).
According to Brazilian legislation, an immigrant is a national of another country or a stateless person who works or resides and establishes themselves, whether temporarily or permanently, in Brazil.
The visa is the instrument that grants its holder the expectation of entering Brazilian territory. There are different categories and subcategories of visas, and for migrant work in Brazil the temporary visa is generally granted.
This is because the temporary visa applies to a person who intends to establish residence for a determined period in the country for the purpose of performing work, with or without an employment relationship, or for working in holiday programs established by a bilateral agreement between Brazil and the migrant’s country of origin, as well as to persons over 16 years of age who are nationals of countries that offer an identical benefit to Brazilian nationals, under terms defined by diplomatic communication. The competent authorities for visa issuance are embassies, consulates-general, consulates, and vice-consulates.
It should be noted that for the granting of a temporary visa, proof of a formal job offer by a legal entity operating in Brazil is required; however, this requirement is waived when the applicant proves they hold a degree from a higher education institution or equivalent qualification.
A job offer with an employment relationship is generally demonstrated by submission of an Individual Employment Contract.
Regarding temporary visa applications for migrants who will work in Brazil without an employment relationship, proof must necessarily fall within one of the situations listed in paragraph 2 of article 38 of Decree No. 9,199/17. In practice, the scenarios most often used by Brazilian companies include the provision of technical assistance or technology transfer services, and participation in professional training provided by a Brazilian subsidiary, branch, or headquarters. There are, however, additional categories related to specific activities, such as maritime work or the provision of services or representation on behalf of the Brazilian government.
In addition to the visa, the migrant must request a residence permit for work purposes through the electronic system (MigranteWeb), which is jointly processed by the Ministry of Justice and Public Security (MJSP) and the Federal Police. This application may concern prior residence for the purpose of obtaining a temporary visa or residence for a person already present in the national territory.
Finally, it is important to emphasize that the Decree establishes the grounds for denial or refusal of visas, as well as validity periods, fees, procedural simplification rules, exemptions, and other conditions. Each case must be individually assessed to determine the applicable requirements and solutions, and legal assistance is essential in order to avoid the denial of authorization for the migrant to work in Brazil.
From a risk-assessment perspective, in general terms, irregular work by a foreign national in Brazil places the individual in a situation of financial and social vulnerability, as they are exposed to legal risks (labor, tax, civil, among others) that undermine workers’ dignity, including but not limited to abusive wage conditions, unsafe working environments, excessive working hours, risk of conditions analogous to slavery, absence of formal rights, among others. These legal risks apply not only to the migrant but also to the employer who hires an unauthorized migrant.
10.1.2. Inapplicability of the Expatriate Law (Law No. 7,064/82)
The Expatriation Law governs the situation of employees hired or transferred to perform services abroad and provides for three scenarios:
(i) an employee hired in Brazil, whose employment contract was being performed in Brazil, transferred to work abroad;
(ii) an employee hired in Brazil and assigned to a foreign-based company to work abroad;
(iii) an employee hired by a company based in Brazil to provide services abroad.
Additionally, the existence of international agreements between the countries involved in the hiring process must be examined, particularly in tax and social security matters, as such agreements may result in significant savings for the employer.
In Brazil, tax issues become even more relevant in this context due to the position of the Federal Revenue Service regarding the taxation of income of expatriated foreign workers, based on Normative Instruction SIT No. 044/18.
Furthermore, companies must consider the cultural and social aspects inherent to employing expatriate foreign workers in Brazil and prepare to offer such professionals a culturally integrative environment, family support, training, and other measures.
Given the above, it is clear that adopting effective management, monitoring, and compliance mechanisms by current or prospective employing companies is essential to mitigating risks related to the employment of expatriated foreign workers in Brazil.
10.2. Anywhere Work (Nomadic Work)
10.2.1. Context: Global Trend / Globalization / Work Flexibility
Employment relationships, by their nature, are constantly changing in response to new forms of social interaction. This has been amplified by globalization, which has brought people from all over the world closer together, and by the Technological Revolution, which connects people worldwide at all times.
The current labor and employment scenario no longer has the traditional territorial boundaries once limited exclusively to a country of origin, nor does it face time restrictions, as it is now possible to work for any company from anywhere in the world, at any time.
However, this new scenario has not yet been fully addressed by current Brazilian labor legislation, whether due to the difficulty and slowness of legislative change, or the rapid pace of transformations in the technological world, where 24/7 connectivity allows for the almost instant creation of new forms of interpersonal relations.
Within this context, the most relevant labor relationship not yet regulated by Brazilian law is “Anywhere Work”, also known as “Nomadic Work”, which consists of the performance of work from anywhere in the world, without the requirement of presence at the employer’s establishment.
This new form of work was propelled by the COVID-19 pandemic, when employees began working remotely due to lockdowns, and many chose to rent beach houses, return to their family homes in the countryside, or even move back to their countries of origin, as work could be performed remotely from anywhere.
It is important to note that the amendment of the Consolidation of Labor Laws (CLT) by Law No. 14,442/22, which introduced the concept of remote work, does not cover “Anywhere Work.” Remote work is defined as the work predominantly performed outside the employer’s premises, whereas “Anywhere Work” refers to work performed from any location, without a fixed workplace or requirement of physical presence — thus constituting distinct legal concepts.
This is a global trend in employment relations, especially among newer generations who primarily seek a balance between professional and personal life, focusing on work arrangements that allow for daily well-being.
Thus, “Anywhere Work” provides employees with flexibility and reduced stress, resulting in greater well-being and productivity. It also benefits employers by reducing costs associated with fixed workplaces and by improving talent attraction and retention.
It is expected that Brazilian legislation will, over time, evolve to encompass this new modality, providing legal certainty for both employers and employees.
Despite the absence of specific labor legislation governing this type of relationship, this form of hiring is legally permissible — there is no legal prohibition. Employers, however, must take certain precautions to mitigate potential labor risks.
10.2.2. Precautions for Hiring
Anywhere Work is a global trend that brings together Brazilian and foreign employees and employers. However, hiring under this arrangement must account for the legal risks arising from the lack of specific regulation, such as:
- potential application of Expatriate Law;
- territorial jurisdiction and applicable law;
- payment of overtime due to working-hours control; and
- work-related accidents and occupational illnesses.
Currently, the most effective way to mitigate these risks is through the adoption of an Anywhere Work Policy, which should define the concept and include clear rules, such as requirements for employees to provide adequate equipment and internet access, data confidentiality obligations regarding the employer and its clients, ergonomics and well-being standards, and limits to avoid excessively long working hours, among others.
Additionally, under paragraph three of Article 651 of the CLT, in order to mitigate the risk of applying the Expatriate law or foreign laws, the Employment Contract should be signed in Brazil, and all benefits applicable to employees with a fixed workplace in Brazil should also apply to nomadic workers.
Moreover, companies adopting this hiring modality should adjust their organizational culture to this new format, since a change in the way work is performed requires a corresponding cultural adaptation.
While Anywhere Work presents challenges for employers, when used as a tool for promoting employees’ mental health, it can increase productivity and thus bring mutual benefits — for employees, greater flexibility, well-being, and quality of life; and for employers, financial returns derived from the positive impact of employee well-being on performance and overall company productivity.
10.2.3. Hiring through a Legal Entity – Risks / Labor Fraud
For a foreign company to hire a Brazilian employee to work within the Brazilian territory, the law generally requires direct hiring by the foreign company, in which case the company must regularize its operations in Brazil.
Thus, a foreign company will only acquire rights and obligations under Brazilian law once it opens a branch or subsidiary, with a registered address, allocated capital for Brazilian operations, and appointment of a legal representative, in addition to registration with the competent authorities. At that point, it becomes a legal entity subject to Brazilian laws and courts regarding acts or operations conducted in Brazil.
The hiring a Brazilian employee by a foreign company through an intermediary entity may be considered unlawful outsourcing, entailing various legal risks.
Therefore, legal counsel is essential for any form of employment arrangement, as each case must be analyzed individually to assess specific risks and determine the most appropriate legal structure to mitigate labor liabilities and ensure the viability of the work relationship.
Authors: Marília Isabel Prestes (Furriela Advogados), Ana Biderman Furriela (Furriela Advogados) and Victoria Zanardo (Hilti do Brasil)
Furriela Advogados
Av. das Nações Unidas, 10.989 – 10° andar – cj. 102
BR-04578-000 São Paulo – SP
Tel (11) 3040 4900 Tel (11) 3040 4981
[email protected]
www.furriela.adv.br
Hilti do Brasil Comercial Ltda.
Al. Rio Negro, 500 – Torre A – salas 909 a 916
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BR-06454-000 Barueri – SP
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