On October 6, 2026, Brazil's Senate began floor debate on PEC 221/2019, a proposed constitutional amendment (PEC, Proposta de Emenda à Constituição) that ends the 6x1 schedule — six days of work for one day off — cuts the maximum workweek from 44 to 40 hours and guarantees two paid rest days with no pay cut. The text was approved by the Chamber of Deputies in May and by the Senate's Constitution and Justice Committee (CCJ) in September. By October 8, three of the five discussion sessions required before the first-round vote had been held, and the vote was expected the following week.
\nThis article reflects the status of the proposal on its publication date, and the schedule may change.
\nAccording to Agência Senado, the Senate's news agency, the CCJ approved, on the report of rapporteur Senator Omar Aziz (PSD-AM), the same text passed by the Chamber, where a substitute merged PEC 221/2019 and PEC 8/2025. The key points:
\nThere are also special rules. Employees with a university degree earning at least 2.5 times the ceiling of the RGPS (Brazil's general social security regime), about R$21,200 in 2026, are exempt from the rules on the duration and control of working time, unless the employer or a collective agreement provides otherwise, but they keep the two rest days. According to Agência Senado, the new working-time rules also do not apply to public servants. A complementary law may set transition rules for MEIs (individual microentrepreneurs) and small businesses, conditioned on maintaining jobs.
\nIn public-administration contracts with outsourced labor, the cut in hours depends on a contract amendment, to be signed within one year; without it, the cut takes effect when that period ends. The second rest day does not depend on any amendment and applies two months after publication.
\n| Date | \nStep | \n
|---|---|
| May 27, 2026 | \nChamber approves it in two rounds: 472–22 and 461–19 | \n
| Sep 2, 2026 | \nSenate CCJ approves the report and rejects 36 amendments | \n
| Oct 6–8, 2026 | \nFirst three discussion sessions on the Senate floor | \n
| Week of Oct 13 (expected) | \nLast two sessions and first-round vote | \n
| After the first round | \nThree more sessions and second-round vote | \n
| Publication + 2 months | \n42 hours, two days off and incompatible clauses void | \n
| Publication + 14 months | \n40-hour week | \n
Approval requires 49 of the 81 senators in each round. If the Senate makes no changes, the amendment is promulgated by the governing boards of both houses; any change would send it back to the Chamber. Agência Brasil, the public news agency, mentioned October 15 as a possible date for the first round, but some senators are asking for more debate time, and the calendar overlaps with the final stretch of Brazil's elections, whose runoff is on October 25.
\nFor example, if the amendment were published on November 1, 2026, the 42-hour limit would apply from January 1, 2027, and the 40-hour limit from January 1, 2028.
\nAccording to the rapporteur's estimate, more than 37 million workers would benefit, more than 57% of them women. The change reaches employees under the CLT (Brazil's Consolidated Labor Laws) who work more than 40 hours or have a single day off per week, which is common in continuous operations such as security, cleaning, reception and facilities.
\n| Schedule | \nToday | \nWith the PEC | \n
|---|---|---|
| 6x1 (7 h 20 min a day) | \n44 hours, one day off | \nNo longer works as a fixed schedule | \n
| 5x2 (8 h 48 min a day) | \n44 hours | \n8 h 24 min a day at 42 hours (via collective bargaining) and 8 hours at 40 | \n
| 12x36 (12 hours on, 36 off) | \nAverage of 42 hours | \nNot banned, but its average is measured against 40 hours | \n
| 4x2 (8 hours a day) | \nAverage of about 37 h 20 min | \nLikely to fit the new limits | \n
12x36 is the typical schedule for 24-hour posts. According to Agência Câmara, the Chamber's news agency, it is among the cases in which collective agreements may set a compensation regime. The math changes, though: with 12 hours of work every 48, the average is 42 hours a week; with a one-hour break actually taken, it drops to about 38.5 hours. Model both scenarios and keep track of union talks.
\nThe divisor used to turn a monthly salary into an hourly rate is likely to fall from 220 to 200, which is what the TST (Brazil's Superior Labor Court) already applies to 40-hour weeks under Súmula 431, one of its consolidated precedents. In the 42-hour phase, the same formula (weekly hours × 5) gives 210. For a monthly salary of R$2,200.00:
\n| Workweek | \nDivisor | \nHourly rate | \nOvertime hour (50%) | \n
|---|---|---|---|
| 44 hours | \n220 | \nR$10.00 | \nR$15.00 | \n
| 42 hours | \n210 | \nR$10.48 | \nR$15.71 | \n
| 40 hours | \n200 | \nR$11.00 | \nR$16.50 | \n
The monthly salary stays the same, but each hour costs 10% more at the end of the transition, which affects overtime, the night-shift premium and the hour bank (banco de horas, Brazil's time-off-in-lieu system).
\nA 24-hour post needs 168 hours of coverage a week, which four workers on 12x36 provide today. If each worker's average has to fall to 40 hours, they cover 160 hours, leaving 8 hours a week per post. Across 50 posts, that is 400 hours a week, the equivalent of ten 40-hour workers, whether through relief staff, overtime or rotation.
\nAlso review hour-bank balances and the clauses of the collective bargaining agreement on hours, days off and 12x36. For public contracts, prepare amendment requests with a calculation of the new cost; for private contracts, what each one says about price adjustment and rebalancing applies.
\nWith schedules, the hour bank and time tracking centralized in a system such as TIRVU+, HR can see how many hours, days off and relief shifts each post uses today, the starting point for these simulations. Time records follow the rules of Portaria 671, Brazil's time-tracking regulation.
\nNo. The PEC still needs two Senate votes, with 49 votes in each, and promulgation. After that, the 42-hour limit applies in two months and the 40-hour limit in 14 months.
\nNo, under the text approved so far. The shorter hours and the second day off apply to existing contracts with no nominal or proportional pay cut.
\nThe text does not ban it. It may continue under collective bargaining or a specific law, but its weekly average will be measured against the 40-hour limit.
\nThe end of the 6x1 schedule still depends on the Senate, but the text is settled and the transition is short: two months to reach 42 hours and two days off. For companies with continuous posts, the impact shows up in hourly rates, schedule coverage, the hour bank and client contracts. Another topic that affects contracts and costs is pejotização at Brazil's Supreme Court.
\nWant to map your operation's schedules, days off and hour bank before the change? Talk to the Tirvu team and see TIRVU+ working in your own operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/escala-6x1-pec-senado-o-que-muda.jpg","date_published":"2026-10-08T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["6x1 schedule","working hours","PEC 221/2019","hour bank","outsourcing"],"language":"en","_tirvu":{"slug":"escala-6x1-pec-senado-o-que-muda","category":"Legislation","audience":["rh","dp","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/escala-6x1-pec-senado-o-que-muda.svg","cover_alt":"Illustration of a weekly calendar with two rest days highlighted in green next to a clock showing a shorter workweek","toc":[{"id":"what-the-amendment-changes","text":"What the amendment changes","level":2},{"id":"where-the-vote-stands","text":"Where the vote stands","level":2},{"id":"who-is-affected-and-what-changes-in-common-schedules","text":"Who is affected and what changes in common schedules","level":2},{"id":"practical-impact-for-hr-and-payroll","text":"Practical impact for HR and payroll","level":2},{"id":"hourly-rate-and-overtime","text":"Hourly rate and overtime","level":3},{"id":"coverage-hour-bank-and-contracts","text":"Coverage, hour bank and contracts","level":3},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"is-the-40-hour-week-already-in-force","text":"Is the 40-hour week already in force?","level":3},{"id":"can-a-company-cut-pay-along-with-hours","text":"Can a company cut pay along with hours?","level":3},{"id":"will-the-12x36-schedule-end","text":"Will the 12x36 schedule end?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/nr-01-riscos-psicossociais-stf-prazo/","url":"https://tirvu.com.br/en/blog/nr-01-riscos-psicossociais-stf-prazo/","title":"NR-01 and psychosocial risks: what applies while Brazil's STF holds fines","summary":"Brazil's Supreme Court extended the freeze on NR-01 fines for psychosocial risks, but managing these risks in the PGR is still mandatory. See what applies now.","content_html":"On September 24, 2026, Justice André Mendonça of Brazil's Supreme Federal Court (STF) extended for another 90 days the suspension of fines and other penalties based on the parts of NR-01, Brazil's general occupational health and safety standard, that deal with psychosocial risks. The decision, issued in ADPF 1316 (a type of constitutional challenge), does not suspend the standard: the new risk management chapter has applied since May 26, 2026, and still requires employers to identify, assess and control these risks. Here is what this means in practice.
\nPortaria MTE nº 1.419/2024, an ordinance of the Ministry of Labor and Employment (MTE), rewrote chapter 1.5 of NR-01, on occupational risk management (GRO, from the Portuguese), and expressly added work-related psychosocial risk factors. It was due to take effect in May 2025, but the MTE postponed it to May 26, 2026 (Portaria MTE nº 765/2025) and treated the first year as an educational phase. For the new requirements, the ministry announced a double-visit approach, with an initial 90-day period focused on guidance.
\nOn June 25, in a case brought by the National Confederation of Educational Establishments (Confenen), Mendonça suspended for 90 days the sanctioning effect of five items of the standard, only as regards psychosocial risks. In a preliminary assessment, he found that open and subjective concepts about punishable conduct undermine legal certainty. He also suspended the effects of penalties already imposed and sent the case to the STF's conflict resolution center (Nusol).
\nThe full court unanimously upheld the injunction on August 18. Related cases filed by the National Health Confederation (CNSaúde, ADPF 1333) and the National Confederation of Commerce (CNC, ADPF 1340) are being heard together. After the first conciliation meeting, on September 14, both groups asked for more time, and Mendonça extended the suspension.
\nThe suspension only covers the use of these items as grounds for infraction notices, fines and other coercive measures tied to psychosocial factors:
\n| NR-01 item | \nWhat it requires | \n
|---|---|
| 1.5.3.1.4 | \nRisk management covers all risks, including psychosocial ones | \n
| 1.5.3.2.1 | \nWorking conditions under NR-17 (the ergonomics standard) must be considered, including these factors | \n
| 1.5.4.4.2.1 | \nAssessment tools suited to the risk | \n
| 1.5.4.4.2.2 | \nDocumented criteria for severity, probability and classification | \n
| 1.5.4.4.5.3 | \nProbability considers the demands of the activity and the effectiveness of measures | \n
According to the decisions, NR-01 remains in force and its guidelines must be followed; inspectors can still inspect and issue recommendations; and companies can still be fined under other rules.
\nThe MTE's own guide points out that the previous version of NR-01 already required employers to manage all occupational risks, psychosocial ones included. The 2024 text simply made that explicit.
\n| Date | \nWhat happened | \n
|---|---|
| Aug 27, 2024 | \nPortaria MTE nº 1.419/2024 approves the new chapter 1.5 | \n
| May 15, 2025 | \nPortaria MTE nº 765/2025 postpones the effective date | \n
| May 26, 2026 | \nThe new text takes effect | \n
| Jun 25, 2026 | \nInjunction in ADPF 1316 suspends penalties | \n
| Aug 18, 2026 | \nThe full court upholds the injunction | \n
| Sep 14, 2026 | \nFirst conciliation meeting at Nusol | \n
| Sep 24, 2026 | \nSuspension extended for 90 days | \n
| December 2026 | \nExpected end of the new period, unless there is a new decision | \n
According to the legal news site Migalhas, the Attorney General's Office (AGU) proposed taking the discussion to the Chamber for the Promotion of Legal Certainty in the Business Environment (Sejan), and Mendonça asked for more information before deciding. As of publication, there was no agreement and no new wording for the items.
\nThe MTE has published a guide on psychosocial risk factors (2025), a GRO/PGR manual (2026) and a Q&A on chapter 1.5 (April 2026). Based on them:
\nNote: periodic medical exams do not replace risk assessment, and micro and small businesses exempt from the PGR (Programa de Gerenciamento de Riscos, the occupational risk management program) must still carry out the AEP.
\nNR-01 has specific rules for service contracts (item 1.5.8): the client's PGR must include measures for contractors working on its premises, or use the contractors' programs, and both parties must share information on risks. Pressure from the client's targets and harassment by third parties should be part of the assessment.
\nHarassment is on the MTE's list of risk factors, and preventing it already has its own legal basis. Under Lei nº 14.457/2022, companies with a CIPA must have conduct rules, procedures to receive and investigate complaints with anonymity, the topic included in CIPA activities and training at least every 12 months (art. 23).
\nAggregated channel data, such as the volume and types of reports by area, help locate hazards without exposing whistleblowers. In TIRVU+, the Surveys module measures workplace climate, including through the NR-01 psychosocial risk questionnaire, with real-time results, and the Whistleblowing Channel receives anonymous reports with a tracking protocol. These are inputs that the occupational safety and health team analyzes and brings into the risk inventory.
\nNo. Only penalties based on five items, in the part related to psychosocial risks, are suspended. The standard is in force.
\nNo. The MTE neither requires nor recommends a specific tool. If a questionnaire is used, its results must be integrated into the AEP and the risk inventory.
\nIt depends on the conciliation. Mendonça may extend or revisit the measure, and penalties may apply again. It pays to be prepared.
\nThe STF decision gave companies a break from fines, not an exemption from the obligation. The debate at the court is about clearer criteria, not about ending the rule. Companies that use the coming months to listen to their teams, document criteria and carry out an action plan will be better protected whatever the outcome.
\nWant to set up team listening and a secure whistleblowing channel in your operation? Talk to the Tirvu team and see TIRVU+ in action.
\nThis text reflects the status of the STF case on October 7, 2026, its publication date.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/nr-01-riscos-psicossociais-stf-prazo.jpg","date_published":"2026-10-07T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["NR-01","psychosocial risks","Supreme Court","PGR","mental health"],"language":"en","_tirvu":{"slug":"nr-01-riscos-psicossociais-stf-prazo","category":"Legislation","audience":["rh","dp"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/nr-01-riscos-psicossociais-stf-prazo.svg","cover_alt":"Illustration of a digital questionnaire with an answer scale next to a shield and soft waves representing well-being at work","toc":[{"id":"what-happened","text":"What happened","level":2},{"id":"what-is-suspended-and-what-still-applies","text":"What is suspended and what still applies","level":2},{"id":"timeline-and-next-steps","text":"Timeline and next steps","level":2},{"id":"why-waiting-is-a-bad-idea","text":"Why waiting is a bad idea","level":2},{"id":"step-by-step-for-hr-and-osh-teams","text":"Step by step for HR and OSH teams","level":2},{"id":"what-about-outsourcing","text":"What about outsourcing?","level":3},{"id":"harassment-cipa-and-whistleblowing-channels","text":"Harassment, CIPA and whistleblowing channels","level":2},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"has-the-stf-suspended-nr-01","text":"Has the STF suspended NR-01?","level":3},{"id":"is-a-questionnaire-mandatory","text":"Is a questionnaire mandatory?","level":3},{"id":"what-happens-when-the-new-period-ends","text":"What happens when the new period ends?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/portaria-671-ponto-eletronico-guia-completo/","url":"https://tirvu.com.br/en/blog/portaria-671-ponto-eletronico-guia-completo/","title":"Portaria 671 and electronic time tracking in Brazil: a complete guide","summary":"A complete guide to Brazil's Portaria MTP nº 671/2021: REP-C, REP-A and REP-P, AFD and AEJ files, clock-in receipts and what to demand from your vendor.","content_html":"If your company records working hours electronically in Brazil, Portaria MTP nº 671/2021 is the rulebook that defines which systems are valid, which files must exist and which documents you need on hand when a labor inspector arrives. For outsourcing companies, with teams spread across dozens of client sites, mastering these details is what separates a controlled operation from a silent labor liability. This article covers Brazilian legislation, so legal terms are kept in Portuguese with a short explanation, and it translates the rules into the daily routine of HR, payroll and operations teams.
\nPortaria MTP nº 671 of November 8, 2021 is an ordinance from Brazil's then Ministry of Labor and Social Security (MTP) that consolidated dozens of labor rules into a single act. The part that matters for time tracking is Section IV of Chapter V (arts. 72 to 101), which regulates the recording of start and end times required by art. 74 of the CLT (Consolidação das Leis do Trabalho, Brazil's labor code). That section took effect on February 10, 2022, and the ordinance revoked, among other rules, the former Portarias MTE nº 1.510/2009 and nº 373/2011.
\nTwo practical points:
\nSince Lei nº 13.874/2019, known as the Economic Freedom Act, § 2 of CLT art. 74 requires establishments with more than 20 workers to record start and end times in a manual, mechanical or electronic record, with pre-recording of the rest break allowed. The headcount is per establishment, not company-wide.
\nTwo other rules matter for teams working away from headquarters:
\nEven below the legal threshold, recording hours pays off. Súmula 338 do TST, a summary of settled case law from Brazil's Superior Labor Court issued when the CLT threshold was still more than ten workers, states that the unjustified failure to present attendance records creates a rebuttable presumption that the hours claimed by the worker are true (item I), and that time cards showing uniform start and end times are invalid as evidence (item III). In practice, reliable records are your defense.
\nThe ordinance allows three types of electronic time-recording system (art. 75). All of them work together with a Programa de Tratamento de Registro de Ponto, the processing software that organizes clock-ins and produces reports.
\nThe physical time clock: dedicated equipment whose model needs a certificate of conformity issued under the requirements of INMETRO, Brazil's metrology institute (arts. 76 and 90). It must always stay at the workplace, available to the Auditor-Fiscal do Trabalho (federal labor inspector). A warning for outsourcing companies: a REP-C may only hold employees of the same employer. The exceptions are temporary workers under Lei nº 6.019/1974, on the client's REP-C, and companies of the same economic group (art. 76, § 3). As a rule, your employees should not clock in on the client's time clock.
\nA set of equipment and software authorized by a collective bargaining agreement (art. 77). It can only be used while that agreement is in force, since the ordinance prohibits extending its effects after it expires.
\nSoftware running on a dedicated server or in the cloud, with a computer program registration certificate from INPI, Brazil's industrial property office (arts. 78 and 91). Clock-ins arrive through coletores (collectors), which may be equipment, physical devices or software, such as a smartphone app or a tablet installed at the site (art. 75, sole paragraph). The technical requirements are in Annex IX: a clock synchronized with Hora Legal Brasileira, the official Brazilian time disseminated by the Observatório Nacional; offline clock-ins only as an exception, sent as soon as the collector reconnects; and records that cannot be deleted or altered, protected by a SHA-256 hash.
\n| Type | \nWhat it is | \nKey requirement | \nWhere it sits | \nBest for | \n
|---|---|---|---|---|
| REP-C | \nDedicated physical device | \nModel certified under INMETRO requirements | \nAlways at the workplace | \nFixed units with concentrated flow | \n
| REP-A | \nAlternative system | \nCollective agreement in force | \nAs set by the agreement | \nCompanies with their own collective bargaining | \n
| REP-P | \nSoftware on a server or in the cloud, with collectors | \nINPI registration and Annex IX requirements | \nWherever the worker is, via app or tablet | \nDistributed teams and client sites | \n
For operations with many sites, REP-P tends to be the most viable path, since it does not require certified equipment at every address. TIRVU+ time tracking, with an iOS and Android app and a tablet at the site, was built to comply with Portaria 671. Features such as geofencing and facial recognition with liveness detection are not required by the rule, but they help ensure that the right person clocked in at the right place.
\n| Document | \nGenerated by | \nPurpose | \n
|---|---|---|
| AFD (Arquivo Fonte de Dados, source data file) | \nThe recorder: REP-C, REP-A or REP-P | \nRaw file with the clock-ins, delivered to inspectors | \n
| AEJ (Arquivo Eletrônico de Jornada, electronic working-hours file) | \nProcessing software | \nProcessed working hours, in the official layout | \n
| Espelho de Ponto Eletrônico (timesheet report) | \nProcessing software | \nReport for workers to check their own hours | \n
| Comprovante de registro de ponto (clock-in receipt) | \nREP-C and REP-P | \nIndividual proof of each clock-in | \n
Key points:
\nThe system must faithfully record clock-ins. Art. 74 of the ordinance prohibits, for example:
\nIf the inspector proves tampering with times, devices that allow data tampering, or "parametrizações e bloqueios na marcação" (settings and blocks on clocking in), they must seize documents and equipment and copy software and data (art. 98).
\nBefore signing, request and check:
\nYes. The ordinance allows REP-P, software registered with INPI that meets the Annex IX requirements and receives clock-ins through collectors, such as a smartphone app or a tablet at the site (art. 75, sole paragraph). Without the vendor's Atestado Técnico e Termo de Responsabilidade (art. 89), however, the company may not use the system.
\nHR can process it, but not edit it. The processing software may only add information to fill gaps, such as absences and time-bank entries, or flag improper clock-ins (art. 82), and the original clock-in stays intact. Missed clock-ins, approved absences and medical certificates are handled as justified processing.
\nAs a rule, no, because a REP-C may only hold employees of the same employer. The exceptions are temporary workers under Lei nº 6.019/1974, on the client's REP-C, and companies of the same economic group (art. 76, § 3).
\nPortaria 671 brought clearer, and more technological, rules to time tracking in Brazil. For outsourcing companies, REP-P makes it possible to record hours at any site, as long as the vendor delivers the required documents and the company keeps a disciplined routine of processing, record-keeping and transparency.
\nWant to see how TIRVU+ brings time tracking, schedules, sites and the client portal together in a single platform? Talk to the Tirvu team and book a demo, or check our pricing.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/portaria-671-ponto-eletronico-guia-completo.jpg","date_published":"2026-10-06T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["Portaria 671","time tracking","REP-P","Brazilian labor law","outsourcing"],"language":"en","_tirvu":{"slug":"portaria-671-ponto-eletronico-guia-completo","category":"Legislation","audience":["rh","dp"],"featured":true,"reading_minutes":10,"cover_svg":"https://tirvu.com.br/uploads/blog/portaria-671-ponto-eletronico-guia-completo.svg","cover_alt":"Abstract illustration of a digital clock connected to a document with a compliance seal and to a smartphone, representing electronic time tracking under Portaria 671","toc":[{"id":"what-portaria-mtp-n-671-2021-is","text":"What Portaria MTP nº 671/2021 is","level":2},{"id":"who-must-track-working-hours-clt-art-74","text":"Who must track working hours: CLT art. 74","level":2},{"id":"rep-c-rep-a-and-rep-p-the-three-types-of-time-recorder","text":"REP-C, REP-A and REP-P: the three types of time recorder","level":2},{"id":"rep-c-conventional","text":"REP-C (conventional)","level":3},{"id":"rep-a-alternative","text":"REP-A (alternative)","level":3},{"id":"rep-p-software-based","text":"REP-P (software-based)","level":3},{"id":"afd-aej-timesheet-and-receipt-the-time-tracking-documents","text":"AFD, AEJ, timesheet and receipt: the time-tracking documents","level":2},{"id":"what-the-ordinance-prohibits","text":"What the ordinance prohibits","level":2},{"id":"what-to-demand-from-a-rep-p-vendor","text":"What to demand from a REP-P vendor","level":2},{"id":"checklist-for-outsourcing-companies-with-teams-at-many-clients","text":"Checklist for outsourcing companies with teams at many clients","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"does-portaria-671-allow-clocking-in-by-smartphone","text":"Does Portaria 671 allow clocking in by smartphone?","level":3},{"id":"can-hr-fix-a-wrong-clock-in","text":"Can HR fix a wrong clock-in?","level":3},{"id":"can-outsourced-employees-clock-in-on-the-client-s-time-clock","text":"Can outsourced employees clock in on the client's time clock?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/decimo-terceiro-salario-2026-prazos-calculo/","url":"https://tirvu.com.br/en/blog/decimo-terceiro-salario-2026-prazos-calculo/","title":"Brazil’s 13th salary in 2026: deadlines, calculation with averages and tax","summary":"1st installment by Nov 30 and 2nd by Dec 18, since the 20th falls on a Sunday. See the calculation with averages, deductions, eSocial and workers’ rights.","content_html":"The first installment of Brazil's 2026 13th salary (a mandatory year-end bonus under Brazilian law) must be paid by Monday, November 30, and the second by December 20, which falls on a Sunday this year: in practice, payment must go out by Friday, December 18. It is also the first year-end bonus with the income tax reduction of Lei nº 15.270/2025, which zeroes tax on a 13th salary of up to R$5,000. Below are the calendar, a calculation with averages, common mistakes and what employees should check.
\nLei nº 4.090/1962 entitles employees to 1/12 of their December pay for each month of service, and a fraction of 15 or more days worked counts as a full month. Lei nº 4.749/1965 splits the payment into two installments:
\nDecreto nº 10.854/2021 adds the details: employees with variable pay receive 1/11 of their variable earnings from January to November, plus the fixed part, with a review by January 10, when December is included. Legal and justified absences do not reduce the 13th.
\nEvery employee with a formal contract under the CLT (Brazil's Consolidated Labor Laws), including outsourced workers; those hired during the year receive a proportional amount. On termination, the proportional 13th is paid with the severance amounts, except in a dismissal for just cause.
\nDuring leave, the bill is split:
\n| Date | \nWhat happens | \n
|---|---|
| January | \nDeadline for employees to request the first installment with their vacation pay | \n
| February to Nov 30 (Monday) | \nFirst installment, with no INSS or income tax; 8% FGTS (the employer-funded severance fund) applies | \n
| By Dec 18 (Friday) | \nSecond installment; social security contribution on the 13th; annual payroll in eSocial; FGTS on November payroll | \n
| By Jan 10, 2027 (Sunday) | \nTrue-up for variable pay; schedule it for the previous business day | \n
| Jan 20, 2027 | \nFGTS and IRRF (income tax withheld at source) on the second installment | \n
Moving the payment to December 18 follows the practice for deadlines that fall on weekends: in 2025, according to Agência Brasil, the second installment had to be deposited by Friday, December 19. For the social security contribution on the 13th, Decreto nº 3.048/1999 requires paying on the previous business day when banks are closed on the 20th.
\nAn employee with a fixed salary of R$3,080.00 and regular overtime. Variable earnings from January to November (overtime and its knock-on effects) add up to R$2,772.00: an average of R$252.00 a month (R$2,772.00 ÷ 11), the same through October.
\n| Step | \nAmount | \n
|---|---|
| First installment, by Nov 30: (R$3,080.00 + R$252.00) ÷ 2 | \nR$1,666.00 | \n
| FGTS on the first installment (8%) | \nR$133.28 | \n
| Full 13th (12/12): R$3,080.00 + R$252.00 | \nR$3,332.00 | \n
| (−) Advance | \nR$1,666.00 | \n
| (−) INSS on R$3,332.00, calculated separately | \nR$288.44 | \n
| (−) IRRF: 13th up to R$5,000, tax zeroed by the reduction | \nR$0.00 | \n
| Net second installment, by Dec 18 | \nR$1,377.56 | \n
| FGTS on the second installment (8% of R$1,666.00) | \nR$133.28 | \n
INSS follows the 2026 progressive brackets: 7.5% on R$1,621.00, 9% on R$1,281.84 and 12% on R$429.16, for a total of R$288.44. If December changes the annual average, the difference is settled in the January true-up. Each month with fewer than 15 days worked because of unjustified absences would cost 1/12, about R$277.67 in this example.
\nAbove R$5,000, income tax comes back: a 13th of R$6,000.00 has R$385.10 withheld, as shown in our guide to the income tax exemption up to R$5,000.
\nAccording to the eSocial Guidance Manual (eSocial is the government's digital labor and payroll reporting system):
\nUnder the fine schedule in Portaria MTE nº 1.131/2025 (a Ministry of Labor ordinance), breaching the 13th salary rules carries a fine of R$176.03 per affected worker, doubled for repeat offenses. Since averages and twelfths depend on reliable records, cross-check payroll with time tracking: in TIRVU+, time clock, shift schedules, hour banks and absenteeism are recorded by employee and site, ready to feed the payroll system that calculates the 13th.
\nIn TIRVU+, the 13th salary payslip is available in the app through the employee portal, with an electronic signature valid under ICP-Brasil (Brazil's public key infrastructure).
\nYes, as long as the full amount is paid by November 30, the deadline for the advance. Paying everything only in December breaks the law.
\nYes, from two sources: the employer pays the twelfths worked, and the INSS pays the annual bonus in proportion to the benefit.
\nNo. Only unjustified absences that leave a month with fewer than 15 days worked remove 1/12.
\nIn 2026, the 13th salary brings two practical changes: the second installment moves up to December 18, and it is the first year-end calculation with the income tax reduction. Everything else follows the usual rules — twelfths, averages, deductions only on the second installment and the annual payroll in eSocial — and that is exactly where mistakes happen.
\nWant to close the 13th salary with time records, absences and hour banks already checked, and the payslip signed in the app? Talk to the Tirvu team and see how it works in your operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/decimo-terceiro-salario-2026-prazos-calculo.jpg","date_published":"2026-10-05T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["13th salary","year-end bonus","payroll","eSocial","outsourcing"],"language":"en","_tirvu":{"slug":"decimo-terceiro-salario-2026-prazos-calculo","category":"Payroll & benefits","audience":["dp","colaborador"],"featured":false,"reading_minutes":9,"cover_svg":"https://tirvu.com.br/uploads/blog/decimo-terceiro-salario-2026-prazos-calculo.svg","cover_alt":"Illustration of a November–December calendar with the two installment dates highlighted next to stacked coins","toc":[{"id":"how-the-13th-salary-works","text":"How the 13th salary works","level":2},{"id":"who-is-entitled","text":"Who is entitled","level":2},{"id":"2026-calendar","text":"2026 calendar","level":2},{"id":"calculation-example-with-averages","text":"Calculation example with averages","level":2},{"id":"the-13th-in-esocial","text":"The 13th in eSocial","level":2},{"id":"common-mistakes","text":"Common mistakes","level":2},{"id":"for-employees-how-to-check","text":"For employees: how to check","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"can-the-employer-pay-the-13th-in-a-single-installment","text":"Can the employer pay the 13th in a single installment?","level":3},{"id":"do-employees-on-inss-leave-receive-the-13th","text":"Do employees on INSS leave receive the 13th?","level":3},{"id":"do-absences-covered-by-a-doctor-s-note-reduce-the-13th","text":"Do absences covered by a doctor's note reduce the 13th?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/vale-refeicao-alimentacao-novas-regras-pat/","url":"https://tirvu.com.br/en/blog/vale-refeicao-alimentacao-novas-regras-pat/","title":"Brazil's meal and food vouchers: new PAT rules and what changes in November","summary":"Brazil's Decree 12.712 capped fees, banned employer rebates and makes meal and food cards work at any card machine in November. What HR and payroll must do.","content_html":"November 2026 brings the most visible stage of the reform of Brazil's PAT (Programa de Alimentação do Trabalhador, the Worker Food Program): under Decreto nº 12.712/2025, meal and food voucher cards — VR and VA, short for vale-refeição and vale-alimentação — from any issuer must start working at every enabled card machine in the accredited network. The rules on fees, merchant settlement and employer rebates have applied since February, and the decree remains in force despite the court challenges. Another deadline falls in the same month: companies registered in the PAT have until November 9 to re-register in the new system of the Ministry of Labor and Employment (MTE).
\nThis article reflects the rules and the status of the court cases on its publication date.
\nPublished on November 12, 2025, the decree amended Decreto nº 10.854/2021, which regulates the PAT, and reached the entire benefit chain. The key points:
\nThe ban on rebates was already in Lei nº 14.442/2022. The decree reinforced it: an issuer that offers such perks faces the maximum fine and, if it does so again, loses its PAT registration.
\nIn July, the MTE stated that the decree applies to every company that provides VA or VR, whether or not it is registered in the PAT, and deemed it irregular to split a worker's balance into categories such as “Auxílio PAT” and “Auxílio CLT” in order to charge different fees or terms. Fines range from R$5,000 to R$50,000, doubled for repeat offenses or for obstructing inspections, and non-compliant companies may lose incentives such as the deduction from corporate income tax (IRPJ).
\n| Date | \nWhat happens | \n
|---|---|
| Nov 12, 2025 | \nDecree published; the ban on rebates and indirect perks applies | \n
| Feb 10, 2026 | \nFee caps, ban on extra charges and 15-day settlement take effect | \n
| May 11, 2026 | \nArrangements serving over 500,000 workers must be open | \n
| Jul 22, 2026 | \nMTE states that the rules also apply outside the PAT | \n
| September 2026 | \nMTE opens a 60-day window for PAT re-registration | \n
| Nov 7, 2026 | \nEnd of the 360-day deadline for full interoperability | \n
| Nov 9, 2026 | \nLast day to re-register, according to the MTE | \n
The MTE refers to interoperability “in November 2026.” The November 7 date follows the same count that produced February 10 and May 11: 360 days after publication. By the same deadline, issuers with contracts with states, the Federal District and municipalities must apply the 15-day settlement to those contracts.
\nBetween January and February 2026, large issuers obtained preliminary injunctions against parts of the decree. On February 24, at the request of the Office of the Attorney General (AGU), the president of the Federal Regional Court of the 3rd Region (TRF-3) suspended most of them, according to Bloomberg Línea. In May, the issuers' association (ABBT) took the matter to the Supreme Federal Court (STF) in a direct action of unconstitutionality, ADI 7962. In September, according to the legal news site ConJur, the rapporteur, Justice Cármen Lúcia, dismissed the action without ruling on the merits, finding that any unconstitutionality would be only indirect.
\nThe decree is in force, but the debate is not over: the suspension of the injunctions is provisional, and the merits of the cases may still be decided.
\nWith rebates off the table, negotiations with issuers now revolve around the administration fee, the accredited network and service quality. Ask the issuer for its interoperability plan in writing, check whether it splits balances under different conditions and review the clauses before renewing.
\nAn example: a company with 200 employees who each receive R$800.00 a month in VA credits R$160,000.00 to the cards, and that amount must reach the workers in full, with nothing flowing back to the company as a discount, bonus or credit. At the other end, on a R$50.00 meal, the restaurant pays at most R$1.80 in fees (3.6%) and receives the rest within 15 days.
\nMTE ordinances (portarias) 1.582 and 1.599, issued in September 2026, require beneficiary companies, food suppliers, card issuers and nutritionists to fully re-register in the new system (novopat.trabalho.gov.br), signing in with a gov.br account, the federal government's digital ID. Old data is not migrated, and anyone who misses the deadline is automatically removed from the program and may only apply again later, under the rules then in force. According to the minutes of the September meeting of the PAT steering committee, only about 25% of beneficiary companies had completed the process. Since the ordinance's wording also allows the period to be counted from September 8, which would end it on November 7, the safest course is not to leave it to the last week.
\nThe decree makes employers responsible for guiding workers on the proper use of the benefit. In TIRVU+, VA/VR, transportation vouchers (VT), health plans and insurance are recorded per employee and integrated with payroll, and the employee portal lets HR send announcements through the app to teams spread across many sites.
\nWhat about portability? Free switching of issuers at the worker's request is provided for in Lei 14.442/2022, but it was left out of the decree's timeline and had no official schedule as of publication.
\nYes. According to the MTE, the rules apply to every company that provides VA or VR, as well as to card issuers and acquirers.
\nThat is the goal of the decree, but it applies to enabled machines at accredited merchants, and the rollout may be uneven at first.
\nNo. Rebates, discounts on the contracted amount and indirect perks are banned.
\nThe PAT reform affects costs, contracts and the daily routine of everyone who uses the card. For HR and payroll teams, November brings two tasks: re-registering the company and preparing the team for interoperability, with reviewed contracts and clear communication. When planning next year, also factor in the 2027 minimum wage adjustment.
\nWant to organize benefits per employee and keep your team informed through the app? Talk to the Tirvu team and see TIRVU+ working in your own operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/vale-refeicao-alimentacao-novas-regras-pat.jpg","date_published":"2026-10-02T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["meal vouchers","food vouchers","PAT","employee benefits","Decree 12.712"],"language":"en","_tirvu":{"slug":"vale-refeicao-alimentacao-novas-regras-pat","category":"Payroll & benefits","audience":["rh","dp","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/vale-refeicao-alimentacao-novas-regras-pat.svg","cover_alt":"Illustration of meal and food voucher cards from different issuers passing through a universal card machine","toc":[{"id":"what-decree-12-712-changed","text":"What Decree 12.712 changed","level":2},{"id":"the-rules-also-apply-outside-the-pat","text":"The rules also apply outside the PAT","level":3},{"id":"timeline","text":"Timeline","level":2},{"id":"the-court-battle","text":"The court battle","level":2},{"id":"what-changes-for-employers","text":"What changes for employers","level":2},{"id":"the-contract-with-the-issuer","text":"The contract with the issuer","level":3},{"id":"re-registration-in-the-new-pat-system","text":"Re-registration in the new PAT system","level":3},{"id":"guidance-for-the-team","text":"Guidance for the team","level":3},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-watch-in-november","text":"What to watch in November","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"do-companies-outside-the-pat-have-to-follow-the-new-rules","text":"Do companies outside the PAT have to follow the new rules?","level":3},{"id":"will-my-card-work-at-any-card-machine-in-november","text":"Will my card work at any card machine in November?","level":3},{"id":"can-the-company-still-receive-discounts-from-the-issuer","text":"Can the company still receive discounts from the issuer?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/saude-mental-afastamentos-inss-recorde/","url":"https://tirvu.com.br/en/blog/saude-mental-afastamentos-inss-recorde/","title":"Mental health leave hits a record in Brazil: what HR can do","summary":"Brazil's INSS granted 546,254 benefits for mental disorders in 2025, almost 16% more than in 2024. See what the record means and how HR and teams can respond.","content_html":"Brazil's social security system granted 546,254 temporary incapacity benefits for mental and behavioral disorders in 2025, almost 16% more than the 472,328 granted in 2024, according to data released by the Ministry of Social Security at the end of January 2026. Anxiety and depression top the list, and women account for more than 63% of cases. For HR, the new record is a warning about absenteeism, turnover and how work is organized; for employees, it is a reminder that seeking help and knowing your rights makes a difference.
\nThe 2024 total had already been a record in the historical series, and 2025 went further. Mental disorders accounted for about 13% of the 4,126,112 temporary incapacity benefits granted by INSS (Brazil's social security institute) in the year, according to Agência Brasil, the public news agency. Anxiety ranked fourth among all causes of leave and depressive episodes sixth; back pain remains at the top.
\n| Diagnosis (ICD-10) | \nBenefits in 2025 | \n
|---|---|
| Other anxiety disorders (F41) | \n166,489 | \n
| Depressive episodes (F32) | \n126,608 | \n
| Bipolar affective disorder (F31) | \n60,904 | \n
| Recurrent depressive disorder (F33) | \n60,551 | \n
The data count benefits granted, not people.
\nIn ICD-11, the World Health Organization (WHO) describes burnout (code QD85) as an occupational phenomenon: a syndrome resulting from chronic workplace stress that has not been successfully managed. In Brazil, burnout is on the Ministry of Health's List of Work-Related Diseases, updated by Portaria GM/MS nº 1.999/2023, linked to factors such as organizational management, working hours and harassment. A survey by the National Association of Occupational Medicine (ANAMT) using INSS data shows that burnout leaves longer than 15 days rose from 1,760 in 2023 to 6,985 in 2025, with data through November.
\nThere is no full official report yet. A study by Cajuína using INSS open data counted 232,382 mental health leaves in the first half of the year, 13.2% fewer than a year earlier. The study warns, however, that INSS operational factors, such as medical examination drives, affect the series and that it is too early to speak of a reversal.
\nINSS only steps in from day 16: the employer pays the first 15 days of sick leave (Lei nº 8.213/1991, art. 60, § 3). That is why official statistics only show the longer cases. Short medical notes, absences and lower performance do not appear in them, but they weigh on payroll and schedules.
\nIn operations with sites to cover, every absence turns into overtime, a relief worker or a substitute, and puts pressure on those who stay. Without management, the cycle feeds new leaves and turnover.
\nWhen INSS recognizes a link to work, the benefit is classified as work-related, and the consequences grow: deposits to the FGTS (the employee's severance fund) continue during the leave (Lei nº 8.036/1990, art. 15, § 5), and the employee has job security for at least 12 months after the benefit ends (Lei nº 8.213/1991, art. 118). The INSS medical examination can recognize this link through the epidemiological technical nexus between the company's activity and the illness, and the company can challenge it (art. 21-A).
\nThere is also NR-01, Brazil's general occupational health and safety standard: since May 26, 2026, it requires work-related psychosocial risk factors to be part of occupational risk management. Fines are suspended by Brazil's Supreme Court, but the obligation remains, as we explain in NR-01 and psychosocial risks.
\nThe WHO describes burnout in three dimensions: energy depletion or exhaustion, mental distance or cynicism about one's job, and reduced professional efficacy. Managers should not diagnose anyone, but they can notice changes and offer support. In operational data, watch for:
\nCollective signs say more about how work is organized than about individuals, and that is where prevention works best.
\nIn TIRVU+, absenteeism dashboards show absences, late arrivals, medical notes and leaves by site, contract and employee, and schedule and hour bank control helps reveal where excess hours are concentrated.
\n| \n | B31 (regular benefit) | \nB91 (work-related benefit) | \n
|---|---|---|
| When it applies | \nIllness with no recognized link to work | \nAccident or work-related illness recognized by INSS | \n
| FGTS during leave | \nDeposits not required | \nDeposits continue | \n
| Job security | \nNo specific legal guarantee, unless a collective agreement provides one | \nAt least 12 months after the benefit ends | \n
No. The medical note must prove the consultation and the days of leave. The ICD code only appears if you authorize it.
\nBurnout is on the Ministry of Health's List of Work-Related Diseases. However, recognition in each case depends on a medical assessment and, for social security purposes, on the INSS medical examination.
\nAs a rule, employees who received the work-related benefit, counted from the end of the benefit. In 2025, the TST, Brazil's Superior Labor Court, set a binding thesis (Tema 125): the guarantee does not depend on a leave of more than 15 days or on the work-related benefit when the link between the occupational disease and the job is recognized after the contract ends. Each case requires analysis.
\nThe record in mental health leave shows that the issue has already reached companies' payroll, schedules and workplace climate. Since official statistics only capture the longer cases, HR has room to act earlier: prepared managers, workload under control, listening channels and a well-managed return to work. And for anyone going through a difficult time, the message is simple: asking for help is a right, and there are free and confidential ways to do it.
\nWant to track absences, medical notes and overtime by site and act before a leave happens? Talk to the Tirvu team and see TIRVU+ working in your operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/saude-mental-afastamentos-inss-recorde.jpg","date_published":"2026-10-01T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["mental health","INSS","sick leave","burnout","absenteeism"],"language":"en","_tirvu":{"slug":"saude-mental-afastamentos-inss-recorde","category":"People management","audience":["rh","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/saude-mental-afastamentos-inss-recorde.svg","cover_alt":"Illustration of a head in profile with soft waves and a rising bar chart, representing mental health leave","toc":[{"id":"what-the-numbers-show","text":"What the numbers show","level":2},{"id":"burnout-is-growing-fast","text":"Burnout is growing fast","level":3},{"id":"what-about-2026","text":"What about 2026?","level":3},{"id":"what-this-means-for-companies","text":"What this means for companies","level":2},{"id":"warning-signs-to-watch","text":"Warning signs to watch","level":2},{"id":"what-hr-can-do","text":"What HR can do","level":2},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"b31-or-b91-what-is-the-difference","text":"B31 or B91: what is the difference?","level":3},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"do-i-have-to-tell-the-company-my-diagnosis","text":"Do I have to tell the company my diagnosis?","level":3},{"id":"is-burnout-considered-a-work-related-disease","text":"Is burnout considered a work-related disease?","level":3},{"id":"who-is-entitled-to-12-months-of-job-security","text":"Who is entitled to 12 months of job security?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/atestado-medico-inteligencia-artificial/","url":"https://tirvu.com.br/en/blog/atestado-medico-inteligencia-artificial/","title":"AI-powered medical certificates: from paper to a digital HR workflow","summary":"See how AI reads a medical certificate from a photo, which checks HR should keep and what Brazilian labor law, CFM rules and the LGPD require of employers.","content_html":"In outsourcing companies, a medical certificate often takes a long trip: it leaves the doctor's office in the employee's bag, passes through the site supervisor, sometimes becomes a blurry WhatsApp photo and only reaches HR days later — if it arrives at all. Artificial intelligence shortens that path: the employee photographs the document, the system reads the data and HR receives everything organized, ready to check and approve. This guide is based on Brazilian legislation and labor practice, and explains how the workflow works, which checks cannot be skipped and what labor law, the rules of the Federal Council of Medicine (CFM) and the LGPD, Brazil's data protection law, require.
\nWhen operations are spread across dozens of sites, each paper certificate becomes a small logistics project. The most common problems:
\nBrazilian law does not set a specific deadline for handing in a certificate, as the TST (Superior Labor Court) has pointed out in guidance material. That rule must therefore be clear in the internal policy, in line with anything the applicable collective agreement may establish.
\nLei nº 605/1949, which governs paid weekly rest, lists among justified absences "the employee's illness, duly proven" (art. 6, § 1, "f"). Paragraph 2 sets an order of preference for the doctors who may issue the certificate, starting with the social security institution's doctor and reaching a doctor of the employee's choice only when the others are not available locally. Súmula 15 do TST (a consolidated precedent of the Superior Labor Court) reinforces this order, and Súmula 282 gives the company's medical service, in-house or contracted, the role of excusing the first 15 days of absence. Before rejecting a certificate based on this order, check with your legal team and the collective agreement.
\nArticle 473 of the CLT (Brazil's Consolidated Labor Laws) lists absences that do not reduce pay, and several require proof: voluntary blood donation (one day every 12 months), accompanying a wife or partner to up to six prenatal appointments or exams, taking a child aged up to 6 to a medical appointment (one day per year) and preventive cancer screenings (up to three days every 12 months). A good digital workflow handles these documents just like medical certificates.
\nFor sick leave, the employer pays full salary for the first 15 consecutive days (Lei nº 8.213/1991, art. 60, § 3); after that, the case moves to the INSS, Brazil's social security institute. In eSocial, the government's digital system for reporting labor and social security obligations, leave for illness not related to work (event S-2230) must be reported, among other cases, when it lasts more than 15 days or when absences for the same illness within 60 days add up to more than 15 days — with a deadline on the day the 16th day of absence is reached. A late certificate can therefore also jeopardize an eSocial deadline.
\nCFM Resolution nº 2.381/2024, which regulates the issuance of medical documents, requires every document to include at least: the doctor's name and CRM/state; RQE (specialist registration), when applicable; the patient's name and CPF (taxpayer ID), when available; date of issue; signature (qualified, if electronic, or with stamp or CRM number, if handwritten); professional contact details and address. A sick-leave certificate must also state the number of days off.
\nThe same resolution distinguishes documents that HR teams often confuse:
\n| Document | \nIssued by | \nWhat it proves | \nPractical effect | \n
|---|---|---|---|
| Sick-leave certificate (atestado de afastamento) | \nDoctor | \nCare provided and days off needed for recovery | \nJustifies the absence for the stated period | \n
| Companion certificate (atestado de acompanhamento) | \nDoctor | \nPresence of the person who accompanied the patient, with date and number of days | \nMay prove absences such as those in art. 473 of the CLT | \n
| Attendance statement (declaração de comparecimento) | \nAdministrative staff of the healthcare facility | \nAttendance at the appointment, with no recommendation of leave | \nMay justify the absence, provided the employer agrees | \n
The diagnosis, coded or not (the ICD code, called CID in Brazil), may only appear on the certificate for just cause, by legal duty or at the request of the patient or their legal representative — and, in that last case, the consent must be stated on the document (CFM Resolution nº 2.381/2024, art. 5, §§ 3 and 4). The TST's Collective Disputes Section has also upheld the nullity of a collective agreement clause requiring the ICD code to validate certificates, because it violated workers' intimacy and privacy (RO-213-66.2017.5.08.0000). In practice, a digital workflow should never make the ICD code mandatory and, when it does appear, access to it must be restricted.
\nReading tools combine optical character recognition (OCR) with AI models that understand the document's structure: beyond "reading letters", the system must know what is a date, a CRM or the number of days off. The typical workflow:
\nIn TIRVU+, for instance, the employee just reviews the data the AI filled in from the photo and submits it; HR approves it in the web panel, with no retyping.
\nAn important principle: AI suggests, a person decides. This is consistent with the LGPD, which gives data subjects the right to request a review of decisions made solely on the basis of automated processing (art. 20).
\nAutomatic reading solves the typing; validation remains HR's job. The points that deserve the most attention:
\nWhat about the Atesta CFM platform? Established by CFM Resolution nº 2.382/2024 as the official system for issuing and managing certificates, it has been suspended by a court decision, according to the CFM itself. For now, verification depends on the document's data and the checks above.
\nSuspected fraud calls for extra care. Brazil's Penal Code makes it a crime for a doctor to issue a false certificate (art. 302) and to use a forged document (art. 304), and the CLT provides for dismissal for just cause due to dishonesty (art. 482, "a"). Given the stakes, any suspicion should be investigated in a documented way and with legal support: AI points out inconsistencies, not culprits.
\nHealth information is sensitive personal data (LGPD, art. 5, II), and it may only be processed in the cases listed in art. 11 — in the employment context, the usual legal bases are compliance with a legal or regulatory obligation and the regular exercise of rights (art. 11, II, "a" and "d"). In day-to-day work, this means:
\nSeparate environments for employees, managers and clients, like the ones in TIRVU+, help enforce this principle without relying on each user's goodwill.
\n| Step | \nPaper certificate | \nDigital workflow with AI | \n
|---|---|---|
| Submission | \nIn person, requires travel | \nPhoto in the app, same day | \n
| Reading | \nManual, prone to illegibility | \nAutomatic extraction, reviewed by the employee | \n
| Data entry | \nRetyped by HR | \nFields pre-filled and linked to the timesheet | \n
| eSocial deadlines | \nAt risk with late documents | \nCumulative leave visible in real time | \n
| Traceability | \nAlmost none | \nHistory of submission, review and decision | \n
| Privacy | \nDocument passes from hand to hand | \nRole-based restricted access | \n
Brazilian law does not set a specific deadline, as the TST (Superior Labor Court) has pointed out in guidance material. The deadline should therefore be spelled out in the company's internal policy, in line with anything the applicable collective agreement may establish.
\nIn practice, the code should not be mandatory. CFM Resolution nº 2.381/2024 only allows the diagnosis to appear on the certificate for just cause, by legal duty or at the request of the patient or their legal representative, and the TST's Collective Disputes Section has upheld the nullity of a collective agreement clause that required the ICD code to validate certificates, because it violated workers' intimacy and privacy. When the code does appear, access to it must be restricted.
\nNo. AI reads the photo and pre-fills the fields, but validation remains HR's job: HR should check the CRM, dates, duplicates and document type before approving or rejecting the certificate. AI suggests and a person decides, in line with the LGPD, which gives data subjects the right to request a review of decisions made solely on the basis of automated processing (art. 20).
\nThe medical certificate does not have to be HR's most fragile document. With AI-powered reading, employees submit in minutes, HR stops typing and starts validating, and the company gains control over deadlines and better protection for health data. The balance is clear: automation for capture, human judgment for decisions, and respect for CFM and LGPD rules. To align this workflow with time tracking, also read our complete guide to Portaria 671, Brazil's electronic time-tracking regulation.
\nWant to see how TIRVU+ turns a photo of a medical certificate into a record ready for approval, integrated with time tracking and schedules? Talk to our team and book a demo.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/atestado-medico-inteligencia-artificial.jpg","date_published":"2026-09-30T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["medical certificates","artificial intelligence","LGPD","HR management","outsourcing"],"language":"en","_tirvu":{"slug":"atestado-medico-inteligencia-artificial","category":"Operations","audience":["rh","dp","colaborador"],"featured":false,"reading_minutes":11,"cover_svg":"https://tirvu.com.br/uploads/blog/atestado-medico-inteligencia-artificial.svg","cover_alt":"Abstract illustration of a smartphone photographing a medical certificate, with data fields highlighted by digital scanning lines","toc":[{"id":"the-problem-with-paper-certificates-in-distributed-teams","text":"The problem with paper certificates in distributed teams","level":2},{"id":"what-brazilian-law-says-about-certificates-and-justified-absences","text":"What Brazilian law says about certificates and justified absences","level":2},{"id":"proven-illness-is-a-justified-reason","text":"Proven illness is a justified reason","level":3},{"id":"other-legal-absences-also-require-proof","text":"Other legal absences also require proof","level":3},{"id":"the-first-15-days-and-the-60-day-rule","text":"The first 15 days and the 60-day rule","level":3},{"id":"what-a-certificate-must-contain","text":"What a certificate must contain","level":2},{"id":"icd-codes-only-with-the-patient-s-authorization","text":"ICD codes only with the patient's authorization","level":3},{"id":"how-ai-reads-a-medical-certificate","text":"How AI reads a medical certificate","level":2},{"id":"validation-best-practices","text":"Validation best practices","level":2},{"id":"lgpd-a-medical-certificate-is-sensitive-data","text":"LGPD: a medical certificate is sensitive data","level":2},{"id":"paper-vs-ai-powered-digital-workflow","text":"Paper vs. AI-powered digital workflow","level":2},{"id":"checklist-to-roll-out-digital-medical-certificates","text":"Checklist to roll out digital medical certificates","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"how-long-does-an-employee-have-to-hand-in-a-medical-certificate","text":"How long does an employee have to hand in a medical certificate?","level":3},{"id":"can-an-employer-require-the-icd-code-cid-on-a-medical-certificate","text":"Can an employer require the ICD code (CID) on a medical certificate?","level":3},{"id":"does-ai-replace-hr-in-reviewing-medical-certificates","text":"Does AI replace HR in reviewing medical certificates?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/isencao-imposto-de-renda-5-mil-holerite/","url":"https://tirvu.com.br/en/blog/isencao-imposto-de-renda-5-mil-holerite/","title":"Income tax exemption up to R$5,000: what changes on payslips and the 13th","summary":"Brazil’s Lei 15.270/2025 zeroes income tax up to R$5,000 a month and cuts it up to R$7,350. See payslip examples, the 13th salary, PLR and the 2027 return.","content_html":"Since January 1, 2026, employees in Brazil with up to R$5,000.00 a month in taxable income no longer have income tax withheld from their pay. The change comes from Lei nº 15.270/2025, signed into law on November 26, 2025, which created a tax reduction — full up to R$5,000 and partial up to R$7,350.00 — that also applies to the 13th salary (a mandatory year-end bonus under Brazilian law). With the 13th salary coming up and the 2027 tax return ahead, here is how the rule shows up on payslips and what payroll teams need to check.
\nThe law did not touch the brackets of the monthly progressive table used for IRRF (income tax withheld at source), which have been the same since May 2025: exempt up to R$2,428.80 and a top rate of 27.5% above R$4,664.68. What changed is a new reducer, applied after the regular calculation (art. 3-A of Lei nº 9.250/1995, added by Lei nº 15.270):
\n| Taxable income in the month | \nTax reduction | \n
|---|---|
| Up to R$5,000.00 | \nUp to R$312.89, so that the tax due is zero | \n
| R$5,000.01 to R$7,350.00 | \nR$978.62 − (0.133145 × taxable income) | \n
| Above R$7,350.00 | \nNo reduction | \n
Two details matter for payroll:
\nThe rule covers all income subject to the monthly table: CLT employees (formal workers under Brazil's Consolidated Labor Laws), public servants, retirees and pensioners. According to Agência Brasil, the Ministry of Finance estimates about 16 million beneficiaries. In security, cleaning and facilities outsourcing, premiums and overtime put many salaries close to the limit: a month with more overtime can go above R$5,000 and trigger a small withholding.
\nWatch out for people with two jobs: each employer applies the reduction separately, and the combined income may result in tax due on the annual return.
\n| Date | \nWhat happens | \n
|---|---|
| Nov 26, 2025 | \nLei nº 15.270 is signed into law | \n
| Jan 1, 2026 | \nMonthly reduction applies to income paid from this date; withholding on dividends begins | \n
| Sep 17, 2026 | \nSenate bill PL 5.397/2026 proposes indexing the reduction tables to the IPCA (official inflation index) | \n
| Nov 23, 2026 | \neSocial (the government's digital labor reporting system) starts checking dependents' CPF (taxpayer ID) numbers in event S-1210 against the tax authority's database | \n
| By Dec 18, 2026 | \nSecond installment of the 13th salary, the first year-end 13th with the reduction | \n
| February 2027 | \n2026 income statement (informe de rendimentos), by the last business day | \n
Assumptions: 2026 INSS table, no dependents or other deductions; payroll uses whichever is more favorable between legal deductions and the monthly simplified deduction of R$607.20.
\n| \n | Salary of R$4,800.00 | \nSalary of R$6,000.00 | \nSalary of R$8,000.00 | \n
|---|---|---|---|
| INSS | \nR$473.51 | \nR$641.51 | \nR$921.51 | \n
| Deduction used | \nSimplified: R$607.20 | \nINSS: R$641.51 | \nINSS: R$921.51 | \n
| Tax base | \nR$4,192.80 | \nR$5,358.49 | \nR$7,078.49 | \n
| Tax per table | \nR$267.89 | \nR$564.85 | \nR$1,037.85 | \n
| Reduction | \nR$267.89 | \nR$179.75 | \nR$0.00 | \n
| Income tax withheld | \nR$0.00 | \nR$385.10 | \nR$1,037.85 | \n
13th salary. Tax on the 13th is withheld exclusively at source and calculated separately, and the law expressly extends the reduction to it (art. 3-A, § 3). A 13th of up to R$5,000.00 is tax-free; one of R$6,000.00 follows the example above, with R$385.10 withheld. Deadlines and the calculation with averages are covered in our guide to the 2026 13th salary.
\nVacation pay. Tax on vacation pay and the constitutional one-third vacation bonus is calculated separately from other income in the month, using the monthly table (Income Tax Regulation, art. 682), so it is also covered. The law does not address salary and vacation pay paid in the same month: confirm the setup with your payroll software provider.
\nPLR. Profit-sharing (PLR, participação nos lucros ou resultados) keeps its own exclusive annual table, exempt up to R$8,214.40 in the version in force since May 2025, according to the Receita Federal. The law extended the reduction to the 13th, but not to PLR.
\nOn the 2027 IRPF (personal income tax) return, covering calendar year 2026, there is an annual reduction: taxable income of up to R$60,000.00 is tax-free, and between R$60,000.01 and R$88,200.00 the reducer is R$8,429.73 − (0.095575 × income). The cap on the annual simplified deduction rises to R$17,640.00. The 13th, taxed exclusively at source, stays out of this calculation.
\nTo offset the revenue loss, the law created a minimum tax on incomes above R$600,000 a year, with a rate that rises to 10% at R$1.2 million or more, first assessed on the 2027 return. It also created a 10% withholding on the total profits and dividends paid in a month by the same company to the same individual, when they exceed R$50,000.
\nThe reduction amounts are not indexed to inflation. PL 5.397/2026, by Senator Esperidião Amin, proposes updating them every year by the IPCA from 2027 and was awaiting referral in the Senate at the end of September; Lei 15.270 itself requires the Executive branch to send Congress, within one year, a bill setting a policy for updating income tax amounts. For now, nothing changes in payroll.
\nIn TIRVU+, which integrates with the payroll system, payslips reach the employee's app through the employee portal, with an electronic signature valid under ICP-Brasil (Brazil's public key infrastructure), and HR can post announcements explaining the change.
\nNo, the reduction phases out gradually. Under the same assumptions as the examples, the tax per table would be R$357.89 and the reduction R$286.27, leaving R$71.62 withheld.
\nNo. The employer applies the reduction automatically to the withholding; the annual return remains mandatory for anyone who meets the filing rules.
\nYes, up to R$5,000.00, with a partial reduction up to R$7,350.00: the law applies the same reduction table to the exclusive taxation of the 13th.
\nLei 15.270 changed the payslips of millions of workers without changing the income tax table: the reduction comes after the regular calculation and looks at gross monthly income. For payroll teams, the end of the year concentrates the risks — the 13th, vacation pay, dependents and the eSocial data that feed the income statement and the 2027 return. In specific cases, such as two jobs or profit distributions, also validate the calculation with your accountant.
\nWant your employees to receive and sign their payslips on their phones, with clear announcements about the new rules? Talk to the Tirvu team and see our pricing.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/isencao-imposto-de-renda-5-mil-holerite.jpg","date_published":"2026-09-29T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["income tax","Lei 15.270","payslip","13th salary","payroll"],"language":"en","_tirvu":{"slug":"isencao-imposto-de-renda-5-mil-holerite","category":"Payroll & benefits","audience":["dp","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/isencao-imposto-de-renda-5-mil-holerite.svg","cover_alt":"Illustration of a payslip with the income tax line zeroed out and an exemption seal beside it","toc":[{"id":"how-the-reduction-works","text":"How the reduction works","level":2},{"id":"who-is-affected","text":"Who is affected","level":2},{"id":"timeline","text":"Timeline","level":2},{"id":"payslip-examples","text":"Payslip examples","level":2},{"id":"13th-salary-vacation-pay-and-plr","text":"13th salary, vacation pay and PLR","level":2},{"id":"the-2027-tax-return-and-the-offsets","text":"The 2027 tax return and the offsets","level":2},{"id":"what-employees-should-check-on-their-payslip","text":"What employees should check on their payslip","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"does-someone-earning-r-5-200-00-lose-the-whole-exemption","text":"Does someone earning R$5,200.00 lose the whole exemption?","level":3},{"id":"do-employees-need-to-apply-for-the-exemption","text":"Do employees need to apply for the exemption?","level":3},{"id":"is-income-tax-on-the-13th-also-zeroed","text":"Is income tax on the 13th also zeroed?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/licenca-paternidade-ampliada-lei-15371/","url":"https://tirvu.com.br/en/blog/licenca-paternidade-ampliada-lei-15371/","title":"Paternity leave of up to 20 days: what changes under Lei 15.371/2026","summary":"Brazil's Lei 15.371/2026 extends paternity leave to 10 days in 2027 and creates a paternity benefit. See the timeline, eSocial changes, shifts and rights.","content_html":"Signed into law on March 31, 2026, and published in Brazil's Official Gazette the next day, Lei nº 15.371/2026 regulates paternity leave and creates the salário-paternidade, a paternity benefit paid by Brazil's Social Security system (Previdência Social). From January 1, 2027, a father's leave rises from 5 to 10 days and then grows in steps to 20 days in 2029, provided a fiscal target is met. For HR and payroll teams, the change affects shift schedules, payroll and eSocial reporting; for employees, it brings new rights and clear rules for requesting the leave.
\nBrazil's 1988 Constitution created paternity leave but left its length to a later law. Until December 31, 2026, the provisional five-day period set by the ADCT (the Constitution's Transitional Provisions Act) still applies. The main points of the new rules:
\nThe last step is not automatic. The law ties the 20 days to meeting the fiscal target of the Budget Guidelines Law (LDO) “for the second year”, within the tolerance ranges of the Fiscal Responsibility Law. If the target is missed, the 20 days only apply from the second fiscal year after the year in which it is met.
\n| Period | \nMandatory leave | \nWith Empresa Cidadã | \nWho funds the mandatory days | \n
|---|---|---|---|
| Until Dec 31, 2026 | \n5 days | \n20 days | \nEmployer (salary) | \n
| From Jan 1, 2027 | \n10 days | \n25 days | \nSocial Security (paternity benefit) | \n
| From Jan 1, 2028 | \n15 days | \n30 days | \nSocial Security (paternity benefit) | \n
| From Jan 1, 2029 | \n20 days, if the fiscal target is met | \n35 days | \nSocial Security (paternity benefit) | \n
The Empresa Cidadã program (Lei nº 11.770/2008, a voluntary tax-incentive program) still adds 15 days, now on top of the statutory period. Those extra days remain paid by the employer, which can deduct the amount from income tax due if it is taxed under the actual-profit regime (lucro real). The employee must request the extension within two business days after the birth and prove participation in an activity on responsible fatherhood.
\nThe leave applies to employees with a formal employment contract (carteira assinada) in cases of birth, adoption or court-granted custody for adoption. In outsourcing, this includes staff working on public-sector contracts, since their employer is the service provider and the CLT (Brazil's Consolidated Labor Laws) applies. Statutory civil servants follow their own rules. The paternity benefit reaches everyone insured by the INSS (Brazil's National Social Security Institute), including casual workers, individual microentrepreneurs (MEI), self-employed and voluntary contributors and small rural producers insured as segurados especiais.
\nUntil the end of 2026, the five days are salary paid by the employer. From 2027, the employer pays the paternity benefit through payroll and is reimbursed by Social Security “within a reasonable time”, as set out in regulations; micro and small businesses are reimbursed too. For domestic workers, casual workers and employees of MEIs, the INSS pays directly. As of this writing, we have not found the regulation that sets the timing and method of reimbursement.
\neSocial is the Brazilian government's digital system for reporting payroll, labor and social security data. Its Technical Note S-1.3 No. 07/2026, of September 4, prepared the system:
\nThese changes go live in production on December 14, 2026. Review the contribution settings with your accountants: like maternity pay, the paternity benefit is part of the social security contribution base.
\nTo help employers manage schedules, the law requires notice at least 30 days in advance, with a medical certificate stating the expected delivery date or, for adoption, a certificate from the Childhood and Youth Court; afterwards, the employee provides the birth certificate or the custody order. In a premature birth, the leave starts immediately.
\nIf the contract is terminated between the notice and the start of the leave, preventing the employee from taking it, the job-protection period must be paid at double. Employees may take vacation right after the leave if they give 30 days' notice before the expected date, and leave funded by Social Security does not count as an absence for vacation purposes.
\nIn security, concierge and facilities services, every leave at a post that cannot be left empty requires a substitute with the qualifications set in the contract. A few numbers help:
\nUse the 30-day notice: record the expected date in the schedule, book the relief worker and agree on the replacement with the client.
\nIn public contracts, the cost spreadsheet usually prices the replacement for paternity leave based on the current five days. Since Lei nº 14.133/2021 (Brazil's Public Procurement Law) allows prices to be revised when new legal provisions have a proven impact on costs (art. 134), ask your legal team about a rebalancing request.
\nIn TIRVU+, shift scheduling and hour banks let you reserve coverage for the post from the date the employee reports, and vacation management helps fit in vacation taken right after the leave.
\nMEIs and self-employed workers apply for the paternity benefit directly with the INSS, as set out in regulations. In TIRVU+, employees send documents through the app, in the employee portal, and can sign the notice with an electronic signature with ICP-Brasil validity (Brazil's public key infrastructure), which records when notice was given. To learn how to digitize medical certificates safely, see our article on AI for medical certificates.
\nAs a rule, the law in force on the date of birth applies, and until December 31, 2026, that means five days. The new law has no specific rule for leave that starts in 2026 and ends in 2027, so these cases call for legal advice.
\nNot without just cause: protection runs from the start of the leave until one month after it ends. Dismissal for just cause remains possible in the cases set out in the CLT.
\nYes, in adoption and court-granted custody for adoption. In a joint adoption, one parent receives maternity leave and the other, paternity leave.
\nLei nº 15.371/2026 ends nearly four decades of a provisional rule and turns a father's leave into a longer right, backed by job protection and funded by Social Security. For employers, 2027 starts with payroll and eSocial set up, documents organized and schedules ready for longer coverage. At 24/7 posts, the 30-day notice is a planning tool, not red tape.
\nWant to prepare your operation's schedules, vacations and documents for the new paternity leave? Talk to the Tirvu team and organize coverage and employee communication ahead of time.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/licenca-paternidade-ampliada-lei-15371.jpg","date_published":"2026-09-25T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["paternity leave","paternity benefit","Lei 15.371","eSocial","shift scheduling"],"language":"en","_tirvu":{"slug":"licenca-paternidade-ampliada-lei-15371","category":"People management","audience":["rh","dp","colaborador"],"featured":false,"reading_minutes":9,"cover_svg":"https://tirvu.com.br/uploads/blog/licenca-paternidade-ampliada-lei-15371.svg","cover_alt":"Illustration of a calendar with highlighted leave days next to a baby stroller and a heart","toc":[{"id":"what-the-new-law-changes","text":"What the new law changes","level":2},{"id":"the-fiscal-condition-for-20-days","text":"The fiscal condition for 20 days","level":3},{"id":"timeline","text":"Timeline","level":2},{"id":"who-is-entitled","text":"Who is entitled","level":2},{"id":"what-changes-for-employers","text":"What changes for employers","level":2},{"id":"who-pays","text":"Who pays","level":3},{"id":"esocial","text":"eSocial","level":3},{"id":"documents-job-protection-and-vacation","text":"Documents, job protection and vacation","level":3},{"id":"planning-coverage-for-24-7-posts","text":"Planning coverage for 24/7 posts","level":2},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"my-child-is-due-in-late-december-2026-do-the-10-days-apply","text":"My child is due in late December 2026. Do the 10 days apply?","level":3},{"id":"can-the-company-dismiss-a-father-during-the-leave","text":"Can the company dismiss a father during the leave?","level":3},{"id":"are-adoptive-fathers-entitled","text":"Are adoptive fathers entitled?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/cerca-virtual-geolocalizacao-ponto/","url":"https://tirvu.com.br/en/blog/cerca-virtual-geolocalizacao-ponto/","title":"Geofencing for time tracking: a practical guide for field teams","summary":"How to use geofencing and geolocation in field-team time tracking: radius per site, GPS accuracy, fake GPS detection, offline clock-ins and Brazil's LGPD.","content_html":"When your team is spread across residential buildings, hospitals, stores and construction sites, knowing that an employee clocked in is not enough: you need to know they were at the right site. A geofence (cerca virtual, in Portuguese) answers that question at the moment of clock-in, but it only works well when it accounts for real GPS accuracy, fraud attempts, lack of signal and data protection rules. This article covers Brazilian legislation, including Portaria MTP nº 671/2021 and the LGPD, and shows how to set everything up in practice.
\nA geofence is a digital perimeter drawn around a workplace: a center point, with the site's coordinates, and a radius in meters. When an employee clocks in, the app captures the phone's position and calculates the distance to the center of the site. Inside the radius, the clock-in is confirmed on site; outside it, the system flags an exception.
\nAn important clarification: Portaria MTP nº 671/2021, the Brazilian ordinance that regulates electronic time tracking, does not require geolocation. It requires faithful recording of clock-ins, unequivocal identification of the worker and, on the receipt of those who work externally or on third-party premises, the place where the service is provided (art. 79, IV). A geofence is a management and fraud-prevention layer on top of those obligations. The legal details are in our complete guide to Portaria 671.
\nPhone GPS is not a measuring tape. According to GPS.gov, the official U.S. government website about the system, GPS-enabled smartphones are typically accurate to within about 4.9 meters under open sky, and accuracy worsens near buildings, bridges and trees. Indoor or underground use and signal reflections also degrade readings.
\nEach reading also comes with an accuracy estimate. On Android, for example, it is reported as a radius in meters at 68% confidence: there is a 68% chance that the true position is inside that circle, and therefore a real chance that it is outside.
\nWhat this means in practice:
\n| Type of location | \nTypical challenge | \nRecommendation | \n
|---|---|---|
| Open area (parking lot, yard, construction site) | \nGood signal and a wide perimeter | \nA radius that covers the whole work area | \n
| Office tower or high-rise condominium | \nSignal reflections between buildings | \nA generous radius and a look at estimated accuracy | \n
| Shopping mall, hospital or basement | \nWeak or no signal indoors | \nClock in at a spot with signal, or use a fixed tablet at the site | \n
| Patrol routes and external maintenance | \nThe location changes during the day | \nSeveral geofences, or temporary geofences per job | \n
Fake GPS apps let users feed an invented position to their phones. The operating systems themselves offer signals to detect this: on Android, a location is marked as mock when it comes from a test provider; on iOS 15 or later, there is an indicator that the position was generated by software simulation.
\nNo single signal is foolproof, so combine layers:
\nTreat each alert as a clue, not as proof: talk to the employee before taking any action.
\nRelief workers, vacation cover and supervisors who move between clients are routine in outsourcing, and a fixed geofence per person cannot handle that. The answer is to tie the geofence to the site, not to the employee, and to cross-check each clock-in against that day's schedule. The question stops being "was this person inside their geofence?" and becomes "was this person at the site they were scheduled for on this shift?". For patrol rounds and one-off services, consider specific geofences for each checkpoint or job.
\nIn TIRVU+, geofences are configured per site, and sites, contracts and schedules live on the same platform, which makes it easier to check who should be where.
\nBasements, rural areas and carrier outages are part of field work. Portaria 671 states that clock-ins on a REP-P (registrador eletrônico de ponto via programa, the software-based time recorder) must come from online collectors, exceptionally allowing offline clock-ins, which must be sent as soon as the collector reconnects (Annex IX, items 4 and 5). The record stores the date and time of the clock-in separately from the date and time it was saved, along with the collector's ID and a hash code (Annex IX, item 10). On top of that, the official layout of the AFD, the source data file delivered to inspectors, flags each clock-in as online or offline. According to the official Q&A from Brazil's Ministry of Labor and Employment, offline clock-in is not mandatory for a REP-P, but for field teams it makes a big difference.
\nIn TIRVU+, employees can clock in without internet access; the record syncs later and keeps the original clock-in time.
\nBest practices for offline mode:
\nThis is the most important configuration decision. Portaria 671 does not address geofencing, but it requires the system to faithfully record clock-ins, with no action that distorts its legal purpose (art. 74), and it provides for the seizure of documents and equipment when "parametrizações e bloqueios na marcação" (settings and blocks on clocking in) are found (art. 98). That is why the most prudent approach tends to be not preventing the record, but treating it as an exception. Validate this decision with your legal team.
\n| Approach | \nHow it works | \nAdvantage | \nWatch out for | \n
|---|---|---|---|
| Block the clock-in | \nThe app prevents recording outside the radius | \nSimplicity | \nActual working time may go unrecorded, which may conflict with the duty to record faithfully | \n
| Record and flag | \nThe clock-in is saved with an alert | \nPreserves the record and creates an audit trail | \nRequires a routine to review alerts | \n
| Record with a justification | \nThe employee states the reason when clocking in outside the geofence | \nGives the manager immediate context | \nJustifications need to be reviewed | \n
A location linked to an identified employee is personal data under the LGPD (Lei Geral de Proteção de Dados, Brazil's data protection law, art. 5, I), and Portaria 671 itself requires employers and companies involved in processing to comply with the LGPD (art. 101). The principles that matter most here:
\nDefine and document the legal basis for processing (art. 7) with your data protection officer (encarregado) and legal team. If you rely on legitimate interest, the LGPD requires processing only strictly necessary data and adopting transparency measures (art. 10, §§ 1 and 2), and keeping records of processing operations becomes even more important (art. 37). Also set a retention period consistent with the purpose (arts. 15 and 16).
\nNo. Portaria MTP nº 671/2021 requires faithful recording of clock-ins, unequivocal identification of the worker and, on the receipt of those who work externally or on third-party premises, the place where the service is provided (art. 79, IV). A geofence is a management and fraud-prevention layer on top of those obligations.
\nIt depends on the policy you choose, but the most prudent approach tends to be saving the clock-in and flagging it as an exception rather than blocking it, since Portaria 671 requires faithful recording (art. 74) and provides for seizure when "parametrizações e bloqueios na marcação" (settings and blocks on clocking in) are found (art. 98). Validate this decision with your legal team, and treat each alert as a clue rather than proof, talking to the employee before taking any action.
\nNo. The position is captured at the moment of clock-in to validate it, and the LGPD's necessity principle (art. 6, III) calls for collecting it only then, not throughout the day. Continuous tracking would be a different purpose, with a different justification.
\nA well-configured geofence reduces fraud and attendance disputes without creating friction for people who work properly. The secret lies in three choices: a radius that matches GPS reality, flagging instead of blind blocking, and full transparency with employees.
\nWant to see per-site geofencing and offline clock-in from TIRVU+ working in your operation? Talk to the Tirvu team or check our pricing.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/cerca-virtual-geolocalizacao-ponto.jpg","date_published":"2026-09-24T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["geofencing","geolocation","field teams","time tracking","LGPD"],"language":"en","_tirvu":{"slug":"cerca-virtual-geolocalizacao-ponto","category":"Time tracking","audience":["rh","dp"],"featured":false,"reading_minutes":10,"cover_svg":"https://tirvu.com.br/uploads/blog/cerca-virtual-geolocalizacao-ponto.svg","cover_alt":"Abstract illustration of a map with location pins surrounded by radius circles, representing geofences around work sites","toc":[{"id":"what-a-geofence-is-in-time-tracking","text":"What a geofence is in time tracking","level":2},{"id":"how-it-works-step-by-step","text":"How it works, step by step","level":3},{"id":"the-reality-of-gps-accuracy","text":"The reality of GPS accuracy","level":2},{"id":"fake-gps-how-to-spot-simulated-locations","text":"Fake GPS: how to spot simulated locations","level":2},{"id":"rotating-sites-and-floating-teams","text":"Rotating sites and floating teams","level":2},{"id":"no-signal-offline-clock-ins-with-the-original-time","text":"No signal? Offline clock-ins with the original time","level":2},{"id":"block-or-flag-clock-ins-outside-the-geofence","text":"Block or flag clock-ins outside the geofence?","level":2},{"id":"lgpd-location-is-personal-data-too","text":"LGPD: location is personal data too","level":2},{"id":"geofence-setup-checklist","text":"Geofence setup checklist","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"does-brazil-s-portaria-671-require-geolocation-for-time-tracking","text":"Does Brazil's Portaria 671 require geolocation for time tracking?","level":3},{"id":"what-happens-if-an-employee-clocks-in-outside-the-geofence","text":"What happens if an employee clocks in outside the geofence?","level":3},{"id":"does-a-geofence-track-an-employee-s-location-all-day","text":"Does a geofence track an employee's location all day?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/credito-do-trabalhador-consignado-clt-fgts/","url":"https://tirvu.com.br/en/blog/credito-do-trabalhador-consignado-clt-fgts/","title":"Crédito do Trabalhador: Brazil's new rules for payroll loans and FGTS","summary":"FGTS and severance pay as collateral, an interest cap and a new deduction at dismissal: what changed in Brazil's Crédito do Trabalhador for payroll and staff.","content_html":"Since June 26, 2026, workers who take out a payroll-deductible loan (consignado) under Brazil's Crédito do Trabalhador program can pledge part of their severance pay and of their FGTS (Brazil's mandatory severance savings fund) as collateral, and since July 23, terminations follow a new deduction procedure. The changes came with Portaria MTE nº 1.115/2026, an ordinance of the Ministry of Labor and Employment (MTE), and with resolutions of the Management Committee for Payroll Loan Operations (CGCONSIG), which also set an interest cap for secured loans and limited the total cost of credit. For payroll teams, the monthly routine and termination calculations change; for employees, so do the borrowing conditions.
\nThe program was created by Medida Provisória nº 1.292/2025 (a provisional measure with the force of law), later converted into Lei nº 15.179/2025, which amended Brazil's payroll loan law (Lei nº 10.820/2003). The installment is deducted from pay and passed on to the lender by the employer.
\nPortaria MTE nº 1.115 and CGCONSIG Resolution No. 3, both of June 25, 2026, allow workers to pledge:
\n| Collateral | \nLimit | \nWhen it can be used | \n
|---|---|---|
| Severance pay | \n35%, up to the outstanding balance | \nAny type of termination | \n
| FGTS balance | \nUp to 10% | \nDismissal without just cause, constructive dismissal, mutual fault or force majeure; only under the termination-withdrawal option (saque-rescisão) | \n
| FGTS fine paid by the employer | \nUp to 100% | \nSame cases, under either withdrawal option | \n
Using collateral requires the worker's express authorization on the platform, and the amounts are blocked in favor of the lender. Collateral applies to new loans, refinancing and portability, but not to renegotiation.
\nCGCONSIG Resolution No. 2, of April 23, allows lenders to charge only interest, late-payment charges, taxes and credit life insurance expressly contracted, and caps the monthly CET (total effective cost) at 1 percentage point above the interest rate. For secured loans, Resolutions No. 3 and No. 4 set a maximum rate of 1.99% a month and coverage of 100% of the loan amount, both in the work card app and, since July 25, in the banks' own channels.
\n| Date | \nMilestone | \n
|---|---|
| Apr 23, 2026 | \nCGCONSIG Resolution No. 2 limits charges and the CET | \n
| Jun 25, 2026 | \nPortaria MTE nº 1.115 and Resolution No. 3 create the collateral options | \n
| Jun 26, 2026 | \nCollateral becomes available in the app and at banks | \n
| Jul 23, 2026 | \nThe new deduction from severance pay takes effect | \n
| Jul 25, 2026 | \nResolution No. 4 extends coverage in banks' channels | \n
| Aug 11, 2026 | \nThe MTE details how to check contracts at termination | \n
Between the 21st and 25th of each month, employers receive a notice in the DET (the official electronic mailbox for employers) and must check contracts on the Portal Emprega Brasil in time to include installments in payroll. Then:
\nIf there is no pay to deduct from, as in unpaid leave, the employee pays the installment directly to the lender.
\nSince July 23, 2026, the deduction from severance pay depends on two pieces of information from the lender: the updated outstanding balance and the percentage of severance pay pledged. The base adds accrued, proportional and paid-out vacation, the one-third vacation bonus and notice pay to available pay. According to the MTE (August 11):
\nThe amount deducted is paid through FGTS Digital. FGTS collateral, however, does not go through payroll: the FGTS operator executes it at the lender's request, first on the balance and then on the fine.
\nThe deduction is automatically redirected to another active job or to the next one. For contracts signed while the provisional measure was in force, this depends on a contract clause; earlier contracts do not migrate. With more than one job, the one with the largest margin is used; in transfers between companies of the same economic group, the collateral follows the worker.
\nDeducting and not passing on the money is costly: Lei nº 15.179/2025 provides for a Termo de Débito Salarial (a wage-debt notice issued by labor inspectors that can be enforced directly in court) and a fine of 30% of the amount withheld. The employer is also liable for the updated amount, for damages and for administrative, civil and criminal penalties. Portaria nº 506/2026 adds adjustment by the IPCA (Brazil's official inflation index), interest of 0.033% a day and a 2% late fee, once FGTS Digital and the DAE incorporate the calculation.
\nIn TIRVU+, employees access their payslips through the app, in the employee portal, and can check the deduction line month by month. See also what changes on the payslip with the income tax exemption.
\nNo. FGTS collateral can only be used in dismissal without just cause, constructive dismissal, mutual fault or force majeure. The 35% severance collateral applies to any termination, and the remaining balance moves to your next job or can be renegotiated with the lender.
\nNo. The decision is yours, and the employer cannot add requirements beyond the law or interfere in your choice of lender; its role is to deduct and pass on the installments.
\nThe company is subject to the Termo de Débito Salarial and the 30% fine. If the lender charges you for an installment already deducted on your payslip, keep the payslip and contact the lender and payroll.
\nCrédito do Trabalhador became broader and more regulated in 2026, with collateral options, an interest cap for secured loans and a limit on total cost. For payroll, the critical point is termination: checking the outstanding balance, sending S-2299 quickly and keeping a record of what was checked. For employees, the key is to compare the CET and understand what happens to the collateral in case of dismissal.
\nWant to give your team easy access to payslips and announcements, with clear guidance on payroll loans? Talk to the Tirvu team and organize that communication.
\nInformation about credit is educational and does not constitute financial advice.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/credito-do-trabalhador-consignado-clt-fgts.jpg","date_published":"2026-09-22T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["Crédito do Trabalhador","payroll loans","FGTS","eSocial","termination"],"language":"en","_tirvu":{"slug":"credito-do-trabalhador-consignado-clt-fgts","category":"Payroll & benefits","audience":["dp","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/credito-do-trabalhador-consignado-clt-fgts.svg","cover_alt":"Illustration of a phone showing a credit offer, a payslip with the installment deducted and an FGTS safe","toc":[{"id":"how-credito-do-trabalhador-works","text":"How Crédito do Trabalhador works","level":2},{"id":"what-changed-in-2026","text":"What changed in 2026","level":2},{"id":"fgts-and-severance-pay-as-collateral","text":"FGTS and severance pay as collateral","level":3},{"id":"cost-of-credit","text":"Cost of credit","level":3},{"id":"timeline","text":"Timeline","level":2},{"id":"payroll-obligations","text":"Payroll obligations","level":2},{"id":"monthly-routine","text":"Monthly routine","level":3},{"id":"at-termination","text":"At termination","level":3},{"id":"job-changes","text":"Job changes","level":3},{"id":"penalties","text":"Penalties","level":3},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"if-i-resign-does-my-fgts-pay-off-the-loan","text":"If I resign, does my FGTS pay off the loan?","level":3},{"id":"can-my-employer-stop-me-from-borrowing","text":"Can my employer stop me from borrowing?","level":3},{"id":"what-if-the-company-deducts-the-installment-but-does-not-pass-it-on","text":"What if the company deducts the installment but does not pass it on?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/pejotizacao-stf-tema-1389/","url":"https://tirvu.com.br/en/blog/pejotizacao-stf-tema-1389/","title":"Pejotização at Brazil's Supreme Court: what Tema 1389 means for HR","summary":"Brazil's Supreme Court has not ruled on Tema 1389 yet, but pejotização lawsuits are moving again in labor courts. See the risks and how to review PJ contracts.","content_html":"Brazil's Supreme Federal Court (STF) has not yet decided whether companies may lawfully hire workers through their own legal entity (a PJ, or pessoa jurídica) or as self-employed contractors when the relationship looks like employment, a practice known in Brazil as pejotização. The issue is before the court as Tema 1389, a case with repercussão geral (general repercussion, meaning the ruling will bind all courts) and Justice Gilmar Mendes as rapporteur, and there was still no trial date as of September 19, 2026. Meanwhile, since June, lawsuits on the subject have been moving again in first-instance labor courts and the TRTs (Regional Labor Courts), after more than a year of nationwide suspension.
\nThis article reflects the status of the case on its publication date.
\nThe leading case is ARE 1.532.603, in which the TST (Brazil's Superior Labor Court) rejected an employment relationship between an insurance broker and an insurer linked by a franchise agreement. The STF recognized general repercussion on April 12, 2025, and the thesis it sets will apply to all similar cases. According to Agência Brasil, the public news agency, the full court will answer three questions:
\nAccording to the rapporteur, the case covers all forms of civil and commercial contracting, not just franchises. Relationships intermediated by apps, such as those of drivers and couriers, were left out and are handled under Tema 1291.
\nIn February 2026, according to InfoMoney, the PGR (Brazil's Office of the Prosecutor General) argued that alternative forms of hiring outside the employment relationship are constitutional and that ordinary civil courts should rule first on the validity of these contracts. The opinion is not binding on the STF.
\nIn a decision released on June 18, 2026, Justice Gilmar Mendes lifted the nationwide suspension ordered on April 14, 2025, for the first and second levels of the labor courts. According to the TST, the rapporteur found that the freeze had caused a significant backlog of cases. In practice:
\nIn other words, the evidence a company has, or lacks, counts now.
\nSince Lei 13.429/2017 and Lei 13.467/2017, Lei 6.019/1974 has allowed companies to transfer the performance of any activity, including their core business, to a service provider with compatible financial capacity. In 2018, the STF confirmed that outsourcing core activities is lawful (ADPF 324 and Tema 725), with the client keeping subsidiary liability and the duty to check the provider's reliability and financial capacity.
\n| Aspect | \nLawful outsourcing | \nIrregular pejotização | \n
|---|---|---|
| Who is hired | \nA company with its own structure and staff | \nThe worker personally, through a CNPJ (company tax ID) | \n
| Who directs the work | \nThe provider, which hires, pays and directs its employees | \nThe client, as if it were the employer | \n
| Workers | \nRegistered by the provider under the CLT (Brazil's Consolidated Labor Laws) | \nUnregistered, with an employee's routine | \n
| Client's risk | \nSubsidiary liability | \nDirect recognition of employment | \n
Lei 6.019 also sets an 18-month quarantine: a company whose owners provided services to the client during that period cannot be hired, unless they are retirees (art. 5-C), and a dismissed employee cannot return to the same company as an outsourced worker before that period ends (art. 5-D).
\nUnder the CLT, an employee is an individual who provides services on a non-occasional basis, under the employer's direction and for a salary (art. 3), and acts intended to defraud labor law are null and void (art. 9). Since 2017, art. 442-B has provided that hiring a self-employed worker who meets all legal formalities, with or without exclusivity, rules out employee status. In labor courts, however, what weighs most is how the work actually happens. The most common warning signs:
\nIf an employment relationship is recognized, the company owes the rights for the whole period, with registration, charges and contributions, and may be fined R$3,000.00 per unregistered employee (R$800.00 for micro and small businesses) under art. 47 of the CLT. Workers can claim the last five years, in a lawsuit filed up to two years after the contract ends (Federal Constitution, art. 7, XXIX).
\nA simplified example: a PJ paid R$8,000.00 a month for three years has the employment relationship recognized. Just three items add up to R$79,040.00:
\n| Item | \nCalculation | \nAmount | \n
|---|---|---|
| 13th salary (year-end bonus) | \nR$8,000.00 × 3 | \nR$24,000.00 | \n
| Vacation + 1/3 bonus | \n(R$8,000.00 + 1/3) × 3 | \nR$32,000.00 | \n
| FGTS (severance fund, 8%) | \nR$640.00 × 36 | \nR$23,040.00 | \n
| Total | \n\n | R$79,040.00 | \n
The calculation leaves out the 40% FGTS fine, double vacation pay, overtime, termination pay, social security contributions, interest and inflation adjustment.
\nIn lawful outsourcing, the provider is the one that records its team's hours, schedules and documents. In TIRVU+, for example, payslips, documents and announcements are available in the employee portal, with electronic signatures valid under ICP-Brasil (Brazil's public key infrastructure), which helps show the client who employs the assigned team, the subject of our article on the client portal in outsourcing.
\nNo. The law allows hiring self-employed workers and companies, and the STF has already upheld outsourcing of any activity. The risk lies in using a PJ contract to disguise an employment relationship.
\nThe thesis will apply to all similar cases, including those waiting at the TRTs and the TST, and should define who hears these cases, when such hiring is lawful and who must prove fraud.
\nYes. Lei 6.019/1974 and the STF allow outsourcing of any activity, with a provider that has financial capacity and directs its own employees. Tema 1389 deals with hiring the worker personally as a PJ.
\nTema 1389 is likely to redefine the rules for PJ contracts, but it still has no trial date, and lawsuits are being heard again. For HR and payroll, the best stance is not to bet on the outcome: review contracts, separate outsourcing from pejotização and fix routines that look like employment. The same logic of organized records applies to PPE control in outsourcing.
\nWant to organize documents, announcements and signatures for your registered team, with ICP-Brasil validity? Talk to the Tirvu team and see TIRVU+ working in your own operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/pejotizacao-stf-tema-1389.jpg","date_published":"2026-09-19T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["pejotização","STF","Tema 1389","employment relationship","outsourcing"],"language":"en","_tirvu":{"slug":"pejotizacao-stf-tema-1389","category":"Legislation","audience":["rh","dp"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/pejotizacao-stf-tema-1389.svg","cover_alt":"Illustration of a balance weighing an employee badge against a company registration document, in front of courthouse columns","toc":[{"id":"what-the-stf-will-decide","text":"What the STF will decide","level":2},{"id":"what-changed-in-june-2026","text":"What changed in June 2026","level":2},{"id":"lawful-outsourcing-is-not-pejotizacao","text":"Lawful outsourcing is not pejotização","level":2},{"id":"signs-of-an-employment-relationship","text":"Signs of an employment relationship","level":2},{"id":"risks-for-the-company","text":"Risks for the company","level":2},{"id":"how-hr-should-review-contracts","text":"How HR should review contracts","level":2},{"id":"what-pj-workers-need-to-know","text":"What PJ workers need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"is-hiring-pjs-prohibited","text":"Is hiring PJs prohibited?","level":3},{"id":"what-happens-when-the-stf-rules-on-tema-1389","text":"What happens when the STF rules on Tema 1389?","level":3},{"id":"is-outsourcing-core-activities-still-allowed","text":"Is outsourcing core activities still allowed?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/controle-epi-nr6-terceirizacao/","url":"https://tirvu.com.br/en/blog/controle-epi-nr6-terceirizacao/","title":"PPE control in outsourcing: what NR-6 requires and how to avoid liability","summary":"Learn what Brazil's NR-6 requires for PPE and uniform control in outsourcing, how missing delivery records become labor liability and how to go digital.","content_html":"In outsourcing, personal protective equipment (PPE) is not kept in a single storeroom: it is spread across dozens of sites, clients and shifts. When a labor inspector, a client or a labor lawsuit asks "where is the proof that this PPE was delivered, replaced and used?", the answer must be available in minutes — not depend on a paper form forgotten at the site. This article covers Brazilian legislation, in particular NR-6 (Norma Regulamentadora nº 6, Brazil's regulatory standard on PPE): we summarize what it requires, how missing records turn into labor liability and how to organize digital control per site.
\nFor security, cleaning, facilities and maintenance companies, PPE control comes with its own challenges:
\nThere is also the client's perspective. Under Lei nº 6.019/1974, the contracting company is responsible for ensuring workers' safety, hygiene and health conditions when the service is performed on its premises or at a location agreed in the contract (art. 5-A, § 3). It makes sense, then, that more structured clients ask for evidence of PPE delivery — and providers who have it organized get ahead.
\nThe legal basis is in the CLT, Brazil's Consolidated Labor Laws: companies must provide, free of charge, PPE suited to the risk and in perfect condition (art. 166), and equipment may only be sold or used with a Certificado de Aprovação — the CA, the government approval certificate for PPE (art. 167). NR-6 details the organization's duties in item 6.5.1:
\n| Duty (NR-6, item 6.5.1) | \nWhat it means in practice | \n
|---|---|
| a) purchase only approved PPE | \nCheck the CA in the public lookup of the CAEPI system, run by the Ministry of Labor and Employment, before buying | \n
| b) instruct and train employees | \nRecord instructions and training, with date and content | \n
| c) provide it free of charge, suited to the risk and in perfect condition | \nFollow what was defined in risk management, respecting the hierarchy of prevention measures | \n
| d) record its delivery | \nLogbooks, forms or an electronic system, including biometric | \n
| e) require its use | \nSupervise at the site and document the supervision | \n
| f) handle cleaning and maintenance, when applicable | \nFollow the manufacturer's or importer's instructions | \n
| g) replace it immediately when damaged or lost | \nKeep stock and a fast replacement process | \n
| h) report irregularities | \nNotify the national occupational safety and health authority | \n
Two details are often overlooked. If the company uses an electronic system, it must allow reports to be extracted (item 6.5.1.1). And PPE selection must be recorded and may be part of the PGR (Programa de Gerenciamento de Riscos, the occupational risk management program), with the participation of the company's occupational health and safety service (SESMT), where there is one, after hearing the workers who use the equipment and the internal accident and harassment prevention committee (CIPA) or the designated representative (items 6.5.2.1 and 6.5.2.2).
\nEmployees must use the PPE provided, only for its intended purpose, take care of its cleaning, storage and conservation, report loss or damage and follow the instructions on proper use (item 6.6.1). The CLT treats an unjustified refusal to use the PPE provided as misconduct (art. 158, sole paragraph, "b"). But to apply any disciplinary measure, the company must prove it delivered, instructed and enforced — which, once again, depends on records.
\nThese deadlines are often mixed up, but each one needs its own attention:
\nSince all PPE must be marked with the manufacturer's or importer's name, the manufacturing lot and the CA number (item 6.9.3), it is worth recording this data at delivery. That is what makes it possible, for example, to trace who received a defective lot.
\nThe key point lies in the case law of the TST, Brazil's Superior Labor Court. Súmula 80 do TST (a consolidated precedent) states that eliminating unhealthy conditions through approved protective equipment excludes the unhealthy-work premium (adicional de insalubridade). Súmula 289 do TST adds the decisive caveat: merely providing the equipment does not exempt the employer from paying the premium; the employer must take measures to reduce or eliminate the harm, including those related to the employee's effective use of the equipment.
\nIn operational terms: to avoid the premium (CLT, arts. 191 and 192), the company must demonstrate a complete chain — PPE that is suitable and has a CA, delivered, replaced on time and actually used. A company that cannot prove delivery, replacement and supervision of use loses its main argument.
\nAnd that proof may be demanded years later. Workers can claim amounts from the last five years, in a lawsuit filed up to two years after the end of the employment contract (Federal Constitution, art. 7, XXIX). In other words, records must remain retrievable even after the site or the client contract has ended.
\nIn eSocial, the Brazilian government's digital system for reporting labor and social security obligations, event S-2240 (Workplace Environmental Conditions – Harmful Agents) reports the worker's exposure to harmful agents and, when there is exposure, declares the collective protective equipment installed and the PPE provided. For each item of PPE, the CA number (or evaluation document) is reported, along with whether the equipment is effective in neutralizing the exposure. The event must be sent by the 15th of the month following the worker's hiring or a change in the reported conditions.
\nTwo points from the official eSocial Guidance Manual deserve attention. First, PPE information in S-2240 does not replace the obligation to record the delivery of the equipment. Second, occupational health and safety events are how employers fulfill the obligation to prepare and update the PPP (Perfil Profissiográfico Previdenciário, the worker's occupational exposure history used by social security), which has been electronic since January 1, 2023. Declaring effective PPE in eSocial without supporting delivery records creates an inconsistency that is hard to explain in an inspection or a lawsuit.
\nA regular uniform is not PPE, which is a device designed to protect against occupational risks and requires a CA (NR-6, items 6.3.1 and 6.4.1). Still, uniforms create obligations and costs. The CLT allows employers to set the dress code, including logos, and assigns uniform cleaning to the worker, unless procedures or products different from those used for ordinary clothing are required (art. 456-A). Controlling sizes, quantities, replacements and returns upon termination prevents losses and disputes. Also check what the applicable collective bargaining agreement says on the subject.
\nNR-6 expressly allows PPE delivery to be recorded in an electronic system. A well-designed digital workflow works like this:
\nAs for legal validity, Medida Provisória nº 2.200-2/2001 accepts means of proving the authorship and integrity of electronic documents other than ICP-Brasil certification (Brazil's public key infrastructure), provided the parties accept them (art. 10, § 2). That is why it is worth providing for electronic signatures in the employment contract or in a specific agreement.
\nIn TIRVU+, the delivery of uniforms and PPE is recorded with the employee's digital signature in the app, with ICP-Brasil legal validity, and the system issues expiry and replacement alerts. Stock is visible per site — including disposables: when individual records are not feasible, NR-6 requires them to be available in their original packaging, in sufficient quantity and with immediate replenishment (item 6.5.1.2).
\n| Aspect | \nPaper form | \nDigital control | \n
|---|---|---|
| Delivery record | \nDepends on the form reaching the archive | \nImmediate, with date, time and location | \n
| Signature | \nHandwritten, can be lost | \nElectronic, linked to the employee | \n
| Replacement deadlines | \nManual or nonexistent control | \nAutomatic alerts per item | \n
| Stock per site | \nOutdated spreadsheets | \nVisible in real time | \n
| Reports | \nAssembled by hand | \nExtracted in minutes | \n
| Evidence for the client | \nCopies sent on request | \nAvailable for consultation | \n
No. Under Súmula 289 do TST, merely providing the equipment does not exempt the employer from paying the premium: it must also take measures to reduce or eliminate the harm, including those related to the employee's effective use of the PPE. In practice, the company has to prove that suitable PPE with a CA was delivered, replaced on time and actually used.
\nYes. Brazil's NR-6 allows PPE delivery to be recorded in an electronic system, including a biometric one, as long as the system allows reports to be extracted (item 6.5.1.1). As for the signature, Medida Provisória nº 2.200-2/2001 accepts ways of proving the authorship and integrity of electronic documents other than ICP-Brasil certification if the parties agree to them, so it is worth providing for electronic signatures in the employment contract or in a specific agreement.
\nNo. According to the eSocial Guidance Manual, PPE information in S-2240 does not replace the obligation to record the delivery of the equipment. Declaring PPE as effective in eSocial without delivery records to back it up creates an inconsistency that is hard to explain in an inspection or a lawsuit.
\nIn outsourcing, PPE control is at once a legal obligation, a way to protect workers and a commercial argument. NR-6 makes clear what must be done, and Súmula 289 do TST shows that delivering is not enough: you must prove delivery, replacement and effective use. Companies that digitize these records reduce liability, respond quickly to inspections and can even share the evidence with the client, as we show in our article on the client portal in outsourcing.
\nWant to organize PPE and uniform delivery across your operation with ICP-Brasil digital signatures, replacement alerts and stock per site? Talk to the Tirvu team and see TIRVU+ working in your own operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/controle-epi-nr6-terceirizacao.jpg","date_published":"2026-09-17T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["NR-6","PPE","outsourcing","occupational safety","eSocial"],"language":"en","_tirvu":{"slug":"controle-epi-nr6-terceirizacao","category":"Legislation","audience":["rh","dp"],"featured":false,"reading_minutes":10,"cover_svg":"https://tirvu.com.br/uploads/blog/controle-epi-nr6-terceirizacao.svg","cover_alt":"Illustration of a safety helmet next to a digital PPE record with checked items, an electronic signature, an expiry calendar and a compliance shield","toc":[{"id":"why-ppe-is-a-sensitive-issue-in-outsourcing","text":"Why PPE is a sensitive issue in outsourcing","level":2},{"id":"what-nr-6-requires-from-the-employer","text":"What NR-6 requires from the employer","level":2},{"id":"what-about-the-worker-s-duties","text":"What about the worker's duties?","level":3},{"id":"ca-expiry-and-replacement-three-different-controls","text":"CA, expiry and replacement: three different controls","level":2},{"id":"how-missing-records-become-labor-liability","text":"How missing records become labor liability","level":2},{"id":"ppe-in-esocial-event-s-2240","text":"PPE in eSocial: event S-2240","level":2},{"id":"uniforms-need-control-too","text":"Uniforms need control too","level":2},{"id":"digital-delivery-with-electronic-signature","text":"Digital delivery with electronic signature","level":2},{"id":"paper-vs-digital-control","text":"Paper vs. digital control","level":2},{"id":"ppe-compliance-checklist","text":"PPE compliance checklist","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"is-providing-ppe-enough-to-avoid-paying-the-unhealthy-work-premium","text":"Is providing PPE enough to avoid paying the unhealthy-work premium?","level":3},{"id":"can-the-ppe-delivery-record-be-digital-with-an-electronic-signature","text":"Can the PPE delivery record be digital, with an electronic signature?","level":3},{"id":"does-the-esocial-s-2240-event-replace-the-ppe-delivery-record","text":"Does the eSocial S-2240 event replace the PPE delivery record?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/salario-minimo-2027-impacto-folha/","url":"https://tirvu.com.br/en/blog/salario-minimo-2027-impacto-folha/","title":"Brazil's 2027 minimum wage: R$1,741 projection and the payroll impact","summary":"Brazil's 2027 budget bill projects a R$1,741 minimum wage. See how it is calculated and how it affects payroll, wage floors, benefits and public contracts.","content_html":"On August 31, 2026, Brazil's federal government sent Congress the 2027 annual budget bill (PLOA) with a projected minimum wage of R$1,741.00 from January — R$120 more than the current R$1,621.00, a 7.4% increase. The figure is still an estimate: the official amount will be set by presidential decree at the end of the year, after IBGE, Brazil's statistics agency, releases November inflation data.
\nThis article reflects official projections and the data available on its publication date.
\nBrazil's minimum wage policy is set by Lei nº 14.663/2023. Each adjustment adds two components:
\nIf the result includes cents, the amount is rounded up to the next whole real. Since Lei nº 15.077/2024, there is also a limit: from 2025 to 2030, the real gain cannot be lower than 0.6% or higher than the real growth allowed for federal spending under the fiscal framework, which is capped at 2.5% a year.
\nFor 2027, the Ministry of Finance's projection combines an estimated INPC of 4.93% with a 2.3% real gain. In April, the budget guidelines bill (PLDO) pointed to R$1,717; the increase came from higher inflation forecasts.
\nThe final amount depends on the actual INPC. In the 12 months through August, the index stood at 3.98%, according to IBGE data reported by Agência Brasil, below the 4.93% projected for November. Each 0.5 percentage point of INPC changes the minimum wage by about R$8. Scenarios using the legal formula and a 2.3% real gain:
\n| 12-month INPC through November | \n2027 minimum wage | \n
|---|---|
| 4.00% | \nR$1,725 | \n
| 4.50% | \nR$1,733 | \n
| 4.93% (official projection) | \nR$1,741 | \n
| 5.30% | \nR$1,747 | \n
| Date | \nMilestone | \n
|---|---|
| Dec 23, 2025 | \nDecreto nº 12.797 sets the 2026 minimum wage at R$1,621.00 | \n
| March 2026 | \nIBGE reports 2.3% GDP growth in 2025 | \n
| April 2026 | \nPLDO 2027 projects R$1,717 | \n
| Aug 31, 2026 | \n2027 budget bill projects R$1,741 | \n
| December 2026 | \nIBGE releases November INPC; the decree sets the amount | \n
| Jan 1, 2027 | \nNew minimum wage takes effect | \n
The direct effect falls on employees who earn the minimum wage or a wage floor pegged to it, but the adjustment spreads to other payroll items:
\nFor an employee earning the minimum wage, the projected increase is R$120 a month. Adding 12 monthly salaries, the 13th-month salary and vacation pay with the one-third bonus (13.33 salaries a year), that is R$1,600.00 more per employee, and the 8% deposit to the FGTS (Brazil's severance fund) adds R$128.00. For a team of 100 people in this range, the additional direct cost reaches R$172,800.00 a year, before the employer's INSS contribution and other charges, which depend on the company's tax regime.
\nStates such as São Paulo, Rio de Janeiro, Paraná, Santa Catarina and Rio Grande do Sul have their own regional wage floors, authorized by Lei Complementar nº 103/2000 for workers without a floor set by federal law or collective agreement. The same law bars states from using this authority in the second half of years with gubernatorial elections, such as 2026, so new state amounts are likely to come in 2027.
\nIn collective bargaining agreements, watch categories whose floor is close to the minimum wage: if the floor falls below the new amount, the minimum wage applies from January 1, even before the next negotiation.
\nIn continuous service contracts with dedicated labor, the minimum wage increase is a cost that has to reach the contract price. Under Lei nº 14.133/2021, Brazil's Public Procurement Law (art. 135), these contracts are revised through repactuação, which requires an itemized demonstration of cost changes:
\nTiming matters too: requests to restore the contract's economic and financial balance must be made while the contract is in force and before any extension (art. 131, sole paragraph). Map contracts with wages at the minimum or floors tied to it, and have the spreadsheets ready for the decree. In private contracts, review the adjustment clauses and start the conversation with the client early; attendance and coverage data help, as we show in our article on the client portal in outsourcing.
\nWith time tracking, shift schedules and hour banks in TIRVU+, the hours of each team and site are organized so the payroll team can recalculate hourly rates, premiums and each contract's cost spreadsheet.
\nNo. R$1,741 is the budget bill's projection. The official amount depends on the INPC through November and is set by decree, usually at the end of December.
\nThey can receive the minimum wage in proportion to the hours contracted when the working day is shorter than 8 hours a day or 44 hours a week, according to Orientação Jurisprudencial 358 of the Superior Labor Court (TST). The hourly rate cannot fall below the minimum.
\nNo. The contractor must request it and demonstrate the cost change with a spreadsheet or a collective instrument.
\nBrazil's 2027 minimum wage should be close to R$1,741, but the exact figure will only come out in December. For payroll teams, the way forward is to work with scenarios, map everything tied to the minimum wage, from salaries and premiums to deductions and contracts, and have spreadsheets and communication ready for January.
\nWant your team's hours, schedules and benefits organized for the 2027 adjustment? Talk to the Tirvu team and see TIRVU+ working in your own operation.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/salario-minimo-2027-impacto-folha.jpg","date_published":"2026-09-15T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["minimum wage","payroll","2027 budget","outsourcing","public contracts"],"language":"en","_tirvu":{"slug":"salario-minimo-2027-impacto-folha","category":"Payroll & benefits","audience":["dp","colaborador"],"featured":false,"reading_minutes":8,"cover_svg":"https://tirvu.com.br/uploads/blog/salario-minimo-2027-impacto-folha.svg","cover_alt":"Illustration of a rising line chart over banknotes, next to a calendar open to January 2027","toc":[{"id":"how-the-amount-is-calculated","text":"How the amount is calculated","level":2},{"id":"what-could-change-by-december","text":"What could change by December","level":3},{"id":"timeline","text":"Timeline","level":2},{"id":"payroll-impact","text":"Payroll impact","level":2},{"id":"cost-example","text":"Cost example","level":3},{"id":"state-wage-floors-and-collective-agreements","text":"State wage floors and collective agreements","level":2},{"id":"benefits-tied-to-the-minimum-wage","text":"Benefits tied to the minimum wage","level":2},{"id":"outsourcing-contracts-with-the-public-sector","text":"Outsourcing contracts with the public sector","level":2},{"id":"how-to-plan-the-2027-budget","text":"How to plan the 2027 budget","level":2},{"id":"what-employees-need-to-know","text":"What employees need to know","level":2},{"id":"what-to-do-now","text":"What to do now","level":2},{"id":"faq","text":"FAQ","level":2},{"id":"is-the-2027-minimum-wage-already-set","text":"Is the 2027 minimum wage already set?","level":3},{"id":"can-part-time-workers-earn-less-than-the-minimum-wage","text":"Can part-time workers earn less than the minimum wage?","level":3},{"id":"does-the-increase-guarantee-an-automatic-revision-of-public-contracts","text":"Does the increase guarantee an automatic revision of public contracts?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/reconhecimento-facial-prova-de-vida-ponto/","url":"https://tirvu.com.br/en/blog/reconhecimento-facial-prova-de-vida-ponto/","title":"Facial recognition and liveness detection: how to stop buddy punching","summary":"Facial recognition with liveness detection for time tracking: how it works, which fraud it stops (photo, video, mask) and what Brazil's LGPD requires.","content_html":"Buddy punching, when a coworker clocks in on someone else's behalf (known in Brazil as "ponto amigo"), is one of the hardest frauds to catch in operations with many sites and little on-site supervision. Facial recognition with liveness detection closes that door, but it brings a new responsibility: the face used to identify someone is biometric data and, under Brazilian law, sensitive personal data. This article covers Brazilian legislation, mainly the LGPD (Lei Geral de Proteção de Dados, Brazil's data protection law) and Portaria MTP nº 671/2021, and explains how the technology works, which attacks it must stop and how to implement it on solid legal ground.
\nBadges, PINs and passwords identify an object or a secret, not a person: all it takes is lending them. Portaria MTP nº 671/2021, the Brazilian ordinance on electronic time tracking, requires the REP-P (registrador eletrônico de ponto via programa, the software-based time recorder) to receive the worker's identification unequivocally (Annex IX, item 8.1), but it does not prescribe a method. Facial biometrics is one way to tie each clock-in to the person who is actually in front of the camera. The ordinance's other requirements are covered in our complete guide to Portaria 671.
\nBroadly speaking, and following the description in the study on biometrics and facial recognition published by the ANPD, Brazil's data protection authority (Radar Tecnológico nº 2, 2024), the process has three steps:
\nThe comparison can be done in two ways:
\nFor time tracking, 1:1 verification is usually enough and involves comparing the face with a single enrolled record. Whatever the model, the ANPD notes that accuracy varies with the technology and the diversity of the population, and can drop with poor image quality, face position, lighting and occlusion. The result is false positives (accepting the wrong person) and false negatives (rejecting the right person). Setting the threshold is always a balance between security and convenience.
\nTrying to fool the camera is what the ISO/IEC 30107 series of standards calls a presentation attack: presenting an artifact or human characteristics to the capture system with the intent to interfere with its operation. The best-known forms are:
\nThere is also the injection attack, in which the fraudster shows nothing to the camera: they try to insert an image or video directly into the app's data stream. This kind of attack is beyond the reach of presentation attack detection and requires its own controls, such as app and device integrity checks.
\nLiveness detection, also called presentation attack detection (PAD), checks whether a real, live person is in front of the camera. There are two main approaches:
\nIn NIST's digital identity guidelines (SP 800-63B-4), liveness detection is mandatory when facial recognition is used for authentication; for fingerprint and iris, it is recommended. An independent NIST evaluation published in 2023 (NIST IR 8491) tested 82 passive algorithms from 45 developers and found that:
\nThe practical lesson: there is no foolproof liveness detection, only well-evaluated liveness detection. Ask your vendor how the solution was tested and whether it followed recognized methodologies, such as ISO/IEC 30107-3 (testing and reporting of presentation attack detection) and ISO/IEC 30107-4 (testing profile for mobile devices).
\n| Attack | \nHow it happens | \nCountermeasure | \n
|---|---|---|
| Printed or on-screen photo | \nThe employee's image is shown to the camera | \nPassive liveness and/or challenge-response | \n
| Video (replay) | \nA recording is played on another screen | \nLiveness detection, ideally analyzing video sequences | \n
| Mask | \nA replica of the face, including silicone | \nLiveness detection tested against this attack type | \n
| Injection | \nAn image is inserted straight into the app's data stream | \nApp and device integrity, plus server-side checks | \n
| Coworker clocking in for someone else | \nUsing another person's phone or badge | \n1:1 face verification at every clock-in | \n
In TIRVU+, clock-ins use facial recognition with liveness detection, both in the app and on the tablet installed at the site.
\nThe LGPD classifies as sensitive personal data any "dado genético ou biométrico, quando vinculado a uma pessoa natural", that is, genetic or biometric data linked to a natural person (art. 5, II). As a result, processing may only take place under the legal bases of art. 11:
\nFor facial clock-ins, item "g" speaks directly to the goal, which is identifying the employee and preventing clock-in fraud. Even so, it requires showing that the processing is indispensable and that the data subject's rights do not prevail in the specific case. Document this assessment with your data protection officer (encarregado) and legal team.
\nIf you choose consent, remember that it must be freely given (art. 5, XII) and can be revoked at any time (art. 8, § 5). In practice, this means offering an alternative way to clock in to anyone who does not consent or later changes their mind.
\nThe topic is also on the regulatory radar: the ANPD included biometric data as item 5 of its 2025-2026 Regulatory Agenda and opened a call for public input on the subject in 2025. Keep an eye out for upcoming guidance.
\n| Criterion | \nTablet (kiosk) at the site | \nEmployee smartphone | \n
|---|---|---|
| Capture environment | \nMore controlled: fixed position and predictable lighting | \nVariable: different cameras and lighting | \n
| Clock-in location | \nThe device stays at the site | \nDepends on GPS and geofencing | \n
| Employees without a smartphone | \nCovers everyone | \nRequires a compatible device | \n
| Floating teams and patrols | \nLimited to the site | \nGoes wherever the employee goes | \n
| Privacy | \nCapture does not go through personal devices | \nCollection should be limited to the moment of clock-in | \n
| Risks | \nQueues at shift change, damage or theft of the device | \nFake GPS and outdated devices | \n
Both models can coexist in the same operation: tablets at fixed sites with heavy foot traffic, and the app for supervisors, relief workers and mobile teams. TIRVU+ offers both formats, with an iOS and Android app and a tablet at the site for facial clock-in.
\nNot necessarily. Under the LGPD, biometric data may also be processed without consent to guarantee fraud prevention in identification and authentication processes (art. 11, II, item "g"), as long as the company shows that the processing is indispensable and that the data subject's rights do not prevail in the specific case. If consent is the chosen basis, it must be freely given and can be revoked at any time.
\nPhotos, videos and masks are the best-known ways to try to fool the camera, and liveness detection exists precisely to stop them by checking that a real person is in front of it. In NIST's 2023 evaluation, multiple developers did well at detecting printed photos, replays and flexible silicone masks, but no liveness detection is foolproof: ask your vendor how the solution was tested.
\nThat is a false negative, when the system rejects the right person; accuracy can drop with poor image quality, face position, lighting and occlusion. Data subjects, in turn, may request a review of decisions made solely on the basis of automated processing that affect their interests (art. 20 of the LGPD). So it is good practice to provide an alternative way to clock in.
\nFacial recognition with liveness detection tackles buddy punching at the root, because it ties each clock-in to a real person in front of the camera. But the technology only delivers security, including legal security, when it comes with well-evaluated liveness detection, a documented legal basis, transparency with employees and an alternative path for when a face is not recognized.
\nWant to stop buddy punching without compromising on data protection? Talk to the Tirvu team and see TIRVU+ facial recognition with liveness detection in practice, or check our pricing.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/reconhecimento-facial-prova-de-vida-ponto.jpg","date_published":"2026-09-10T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["facial recognition","liveness detection","biometrics","LGPD","buddy punching"],"language":"en","_tirvu":{"slug":"reconhecimento-facial-prova-de-vida-ponto","category":"Time tracking","audience":["rh","colaborador"],"featured":false,"reading_minutes":10,"cover_svg":"https://tirvu.com.br/uploads/blog/reconhecimento-facial-prova-de-vida-ponto.svg","cover_alt":"Abstract illustration of a stylized face made of dots and lines next to a verification shield, representing facial recognition with liveness detection","toc":[{"id":"why-badges-pins-and-passwords-don-t-solve-it","text":"Why badges, PINs and passwords don't solve it","level":2},{"id":"how-facial-recognition-works","text":"How facial recognition works","level":2},{"id":"the-attacks-photo-video-and-mask","text":"The attacks: photo, video and mask","level":2},{"id":"liveness-detection-the-layer-that-stops-fraud","text":"Liveness detection: the layer that stops fraud","level":2},{"id":"what-the-technical-references-say","text":"What the technical references say","level":3},{"id":"lgpd-biometrics-are-sensitive-personal-data","text":"LGPD: biometrics are sensitive personal data","level":2},{"id":"what-about-consent","text":"What about consent?","level":3},{"id":"best-practices-for-biometrics-in-time-tracking","text":"Best practices for biometrics in time tracking","level":2},{"id":"site-tablet-or-employee-smartphone","text":"Site tablet or employee smartphone?","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"does-a-company-need-employee-consent-to-use-facial-recognition-for-time-tracking","text":"Does a company need employee consent to use facial recognition for time tracking?","level":3},{"id":"can-a-photo-fool-facial-recognition","text":"Can a photo fool facial recognition?","level":3},{"id":"what-if-the-time-tracking-system-doesn-t-recognize-an-employee-s-face","text":"What if the time-tracking system doesn't recognize an employee's face?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}},{"id":"https://tirvu.com.br/en/blog/portal-do-cliente-transparencia-terceirizacao/","url":"https://tirvu.com.br/en/blog/portal-do-cliente-transparencia-terceirizacao/","title":"The client portal in outsourcing: transparency that retains contracts","summary":"See how a client portal gives visibility into attendance, post coverage and incidents, eases contract oversight and helps outsourcing companies keep clients.","content_html":"In outsourced services, a contract is rarely lost over a single mistake. It wears down gradually: an uncovered post the client notices before the supervisor does, a report that arrives over WhatsApp days later, an invoice disputed with no data to back it up. A client portal flips that logic: instead of asking for information, the client follows the operation on its own, and transparency starts working in favor of renewal. This article is based on the Brazilian outsourcing market and its legislation.
\nPrice matters, but strain in the relationship usually comes from operational issues that pile up until renewal time:
\nThe client's concern with the provider's operation is not excessive zeal. It has a legal basis.
\nLei nº 6.019/1974, as amended by Lei nº 13.429/2017, establishes that the contracting company has subsidiary liability for labor obligations relating to the period in which the services were provided (art. 5-A, § 5). Súmula 331 do TST, a consolidated precedent of Brazil's Superior Labor Court, follows the same line: the employer's failure to meet labor obligations makes the client subsidiarily liable (item IV), covering all amounts in the judgment for the period of service (item VI). In addition, the client must ensure safety, hygiene and health conditions when the work is performed on its premises or at a location agreed in the contract (art. 5-A, § 3).
\nIn the public sector, Brazil's Public Procurement Law (Lei nº 14.133/2021) requires contract performance to be monitored and inspected by designated contract inspectors, who must record all incidents related to performance in a dedicated log (art. 117, § 1). In continuous services with dedicated labor:
\nIn February 2025, ruling on Theme 1118 under the "general repercussion" system, which sets a thesis for similar cases nationwide, Brazil's Supreme Federal Court (STF) held that holding the public administration liable requires proof of negligent conduct — and that negligence exists when it remains inactive after being formally notified that the contractor is breaching labor obligations. The same thesis reinforces the duty to adopt the measures in art. 121, § 3, such as making payment conditional on proof that the previous month's labor obligations were paid.
\nIn practice, a provider that delivers this evidence in an organized way makes the inspector's job easier, reduces payment deductions and stops being a risk for the contract manager. That is retention.
\nThe portal doesn't need to show everything; it needs to show what the client uses to evaluate the service. A structure that works well:
\n| Module | \nWhat the client sees | \nWhy it matters | \n
|---|---|---|
| Attendance per post and shift | \nValidated clock-ins and clock-outs, with location | \nConfirms coverage without a phone call | \n
| Coverage | \nPercentage of post-shifts covered in the period | \nSums up contract compliance in one number | \n
| Incidents | \nDigital incident log, with photos and status | \nReplaces the notebook at the post and builds history | \n
| Checklists | \nInspections carried out and nonconformities | \nShows service quality | \n
| Service orders | \nRequests, deadlines and completion | \nMakes the client's own requests transparent | \n
| Patrol rounds | \nCheckpoints visited and times | \nProves execution in security contracts | \n
| Documents | \nLabor compliance records, PPE deliveries and reports | \nMeets inspection needs without endless emails | \n
In public contracts, two modules carry extra weight. The digital incident log aligns with the inspector's duty to record incidents during performance (art. 117, § 1): when the record is created at the post, with date, time and photo, both sides discuss the same fact. And the documents area can anticipate, organized by month, what art. 50 allows the public body to request.
\nFor attendance data to be reliable, its source matters. Clock-ins with geofencing and geolocation and validation through facial recognition with liveness detection give the client confidence that the person who clocked in was actually at the post. Equipment records, in turn, can come straight from PPE control.
\nTransparency doesn't mean exposing more personal data than necessary. The LGPD, Brazil's data protection law, requires processing to be limited to the minimum necessary for its purpose (art. 6, III), and health and biometric data are sensitive (art. 5, II). The client needs to know that an absence is justified, not see the medical certificate; it needs to know the clock-in was validated, not access the employee's biometrics.
\nA good portal turns the operation into indicators agreed with the client. Some examples:
\n| Indicator | \nHow to calculate it | \n
|---|---|
| Coverage rate | \nPost-shifts covered ÷ post-shifts contracted × 100 | \n
| Punctuality | \nClock-ins within tolerance ÷ expected clock-ins × 100 | \n
| Replacement time | \nTime between the absence being identified and the substitute arriving | \n
| Incidents handled on time | \nIncidents handled within the deadline ÷ total incidents × 100 | \n
| Checklist compliance | \nCompliant items ÷ items checked × 100 | \n
| Service orders within SLA | \nOrders completed on time ÷ total orders × 100 | \n
Targets belong in the contract; the portal simply measures, using the same criteria for both sides.
\nIn Brazilian federal public contracts, this logic has a name: the IMR (Instrumento de Medição de Resultado, a results measurement instrument). Normative Instruction IN SEGES/MP nº 5/2017 defines it as the mechanism that sets, on objectively observable and verifiable bases, the expected service quality levels and the corresponding payment adjustments. According to the Federal Government Procurement Portal, the IMR replaced the former Service Level Agreement, and IN SEGES/ME nº 98/2022 authorizes applying IN 5/2017, where applicable, to contracts governed by Lei nº 14.133/2021 — a law that also allows variable compensation linked to performance (art. 144). When indicators come from data recorded at the source, measurement stops being a battle of versions.
\nIn TIRVU+, the client has its own environment, separate from those for managers and employees, where it follows attendance, incidents and reports in real time.
\n| Aspect | \nWhatsApp and spreadsheets | \nClient portal | \n
|---|---|---|
| Updates | \nWhenever someone remembers | \nReal time | \n
| History | \nScattered across chats | \nCentralized and searchable | \n
| Standardization | \nChanges every month | \nSame indicators every time | \n
| Evidence for inspections | \nHard to gather | \nAvailable for consultation | \n
| Data protection | \nPhotos and documents circulating | \nRole-based access | \n
| Client perception | \n"I have to chase them to find out" | \n"I can check whenever I want" | \n
Yes, on a subsidiary basis. Brazil's Lei nº 6.019/1974 makes the contracting company subsidiarily liable for labor obligations relating to the period in which the services were provided (art. 5-A, § 5). Súmula 331 do TST follows the same line: if the employer fails to meet those obligations, the client is subsidiarily liable for all amounts in the judgment for the period of service.
\nIn continuous services with dedicated labor, Brazil's Public Procurement Law (Lei nº 14.133/2021) makes the public body jointly liable for social security charges and subsidiarily liable for labor charges if a failure in inspection is proven (art. 121, § 2). Ruling on Theme 1118 in February 2025, the STF held that this liability requires proof of negligent conduct, which exists when the public administration remains inactive after being formally notified that the contractor is breaching labor obligations.
\nNo. The LGPD, Brazil's data protection law, requires processing to be limited to the minimum necessary for its purpose (art. 6, III), and health and biometric data are sensitive (art. 5, II). The client needs to know that an absence is justified and that the clock-in was validated, not see the medical certificate or access the employee's biometrics.
\nClients don't renew contracts on price alone: they renew when they trust the operation. A client portal turns trust into something verifiable, with attendance, coverage, incidents and documents available at any time. For the client, it reduces legal risk and inspection workload; for the provider, it becomes a retention argument and a differentiator in future bids.
\nWant to offer your clients a portal with attendance, incidents and reports in real time? Talk to the Tirvu team and discover TIRVU+, or check out our plans.
\nThis content is for informational purposes only and does not replace specialized legal advice.
\n","image":"https://tirvu.com.br/uploads/blog/portal-do-cliente-transparencia-terceirizacao.jpg","date_published":"2026-08-27T12:00:00Z","authors":[{"name":"Tirvu Team"}],"tags":["client portal","outsourcing","SLA","contract oversight","client retention"],"language":"en","_tirvu":{"slug":"portal-do-cliente-transparencia-terceirizacao","category":"Operations","audience":["rh"],"featured":false,"reading_minutes":10,"cover_svg":"https://tirvu.com.br/uploads/blog/portal-do-cliente-transparencia-terceirizacao.svg","cover_alt":"Abstract illustration of a shared web dashboard with post coverage indicators, a map of locations and performance charts","toc":[{"id":"why-outsourcing-clients-switch-providers","text":"Why outsourcing clients switch providers","level":2},{"id":"the-client-is-liable-too-the-legal-background","text":"The client is liable too: the legal background","level":2},{"id":"private-contracts","text":"Private contracts","level":3},{"id":"public-contracts","text":"Public contracts","level":3},{"id":"what-to-show-in-the-client-portal","text":"What to show in the client portal","level":2},{"id":"what-not-to-show","text":"What not to show","level":3},{"id":"sla-indicators-that-make-sense","text":"SLA indicators that make sense","level":2},{"id":"how-to-roll-out-the-portal-with-your-clients","text":"How to roll out the portal with your clients","level":2},{"id":"whatsapp-and-spreadsheets-vs-client-portal","text":"WhatsApp and spreadsheets vs. client portal","level":2},{"id":"checklist-before-opening-the-portal","text":"Checklist before opening the portal","level":2},{"id":"frequently-asked-questions","text":"Frequently asked questions","level":2},{"id":"is-the-client-liable-for-the-outsourcing-provider-s-labor-debts","text":"Is the client liable for the outsourcing provider's labor debts?","level":3},{"id":"when-is-a-public-body-liable-for-an-outsourcing-provider-s-labor-debts","text":"When is a public body liable for an outsourcing provider's labor debts?","level":3},{"id":"should-the-client-portal-show-employees-medical-certificates-or-biometric-data","text":"Should the client portal show employees' medical certificates or biometric data?","level":3},{"id":"conclusion","text":"Conclusion","level":2},{"id":"sources","text":"Sources","level":2}]}}]}