Foreign nationals entering Brazil to provide technical assistance or professional services pursuant to a cooperation agreement or work contract may qualify for temporary prior residence once the Secretariat of Labor approves their work permit.
Most expatriations are intracompany transfers. It is common to pursue temporary visas through an employment agreement. The visa is valid for two years and can be extended.
For this work visa, the professional must be on the local payroll and entitled to the same benefits as a local employee. These can include: regular employment benefits, benefits provided by the collective bargaining agreement and labor rights (e.g., vacation, Christmas bonus, prior notice and severance payments).
The foreign national must fulfill specific educational requirements and professional experience, as illustrated below:
Educational background | Professional experience |
Master's degree; PhD | It is not necessary to present an experience letter in this case |
Postgraduate degree | Minimum of one year of experience |
University degree | Minimum of two years of experience |
Technical degree | Minimum of three years of experience |
High school degree proving that the foreign national completed 12 years of school | Minimum of four years of experience |
An officer visa is another option regularly chosen by companies for intracompany transfers. The migratory legislation dictates specific requirements to obtain an officer visa:
- It is necessary to present a corporate document appointing the foreign national to a management position duly registered with the Commercial Board. A new corporate document appointing the foreign national to the position must be completed by the time the foreign national completes all migratory procedures and receives their Foreigner Identity Number (RNM).
- The company must prove (through the exchange contract and central bank statements) that the investment from its foreign shareholder amounts to BRL 600,000 or BRL 150,000 and must create a business plan that will create 10 job positions within two years.
The visa can be valid from three to five years, depending on the company's corporate structure (limited or stock corporation).
There are two alternatives for hiring these professionals, as follows:
- With no local employment status: The foreign national will receive a pro labore, not a salary. The pro labore arrangement has no labor costs and severance fund deposits are optional. However, the company must pay the social security contribution levied on the amounts received by the individual as pro labore (at a 20% tax rate as opposed to up to 28.8% when hiring employees) and hold and collect the income tax and the social security contributions owed by the individual.
- With employment status: The foreign national must be included on the company's payroll and receive a portion of their salary in Brazil. The local relationship with the officer will be regulated by the Brazilian employment legislation. Further, the salary will be calculated by normal labor rights (e.g., 13th month, vacations). The officer may also be entitled to legal statutory severance upon termination.
The migration legislation also provides guidelines for foreign nationals who intend to invest their own resources into already existing or newly established companies.
The main purpose is to provide evidence that the foreign national's private investment totals BRL 500,000 paid to the Brazilian company sponsoring the visa.
In addition to the investment, the foreign private investor must present a detailed business plan to be concluded within three years.This visa modality is based on the government policy of attracting investments that focused on the creation of jobs in Brazil.
To be entitled to such a visa, the foreign national must prove that they have privately invested in Brazilian real estate with the potential for job creation or income.
The granting of this work permit is subject to the acquisition of real estate, whether already built or under construction, amounting to BRL 1 million in urban areas and BRL 700,000 for real estate located in the northern and northeastern regions of Brazil.
In addition to the work situations discussed previously, a foreign national entering Brazil to provide technical assistance or assist in the transfer of technology must remain on the foreign parent company's payroll.
In these instances, the residency is valid for up to one year. There must be a technical assistance agreement (a covenant or a cooperation agreement is also accepted) executed between the Brazilian company (which will receive the services) and the foreign company (which will provide the services and consequently send the foreign national to Brazil). Furthermore, the applicant must provide evidence of at least three years of relevant professional experience.If the foreign national providing the technical assistance does not need to stay in Brazil for a period exceeding 180 days, a short-term technical assistance temporary visa can be granted. This does not entail all the requirements needed to obtain standard technical assistance temporary residency, but the foreign national must prove that they are fulfilling an urgent need (e.g., broken machinery that is impacting the company's production). The application process for this work permit is usually faster than the application process for other work permits. It must be analyzed by the Secretariat of Labor; however, its processing time should not exceed five business days.
This type of visa can only be obtained by prior residence — it cannot be converted inside Brazil. Therefore, it should be applied for at the Secretariat of Labor and duly collected from the Brazilian consulate once approved.
Once the foreign national arrives in Brazil or receives the approval of authorization for residence, they must apply for an identity card or an RNM card. Applications must be submitted to the local federal police department in the area of residence. Registration must occur within 30 days of when the foreign national starts living in Brazil or within 90 days of arrival in the country in case of prior residence after the foreign national receives their visa from the consulate.
This document is required for the Federal Revenue in Brazil and is mandatory for those pay taxes in Brazil.
Foreign nationals on visitor visas or technical visas become tax residents after spending 183 days in the country.
Foreign nationals hired through an employment agreement or officer visas become tax residents the moment they arrive in Brazil and get a visa stamp. The same rule applies to visitors pursuing the authorization for residence method.
The Labor Booklet is mandatory for foreign nationals who will be hired locally (i.e., included in the company's payroll).
As of September 2019, the Labor Booklet is processed and issued electronically, and all work information is provided by the company through the e-Social system.
Brazil has signed the Residence based on the Mercosur Agreement (Acordo de Residência Mercosur) with the Mercosur countries (Argentina, Paraguay and Uruguay) and Chile, Bolivia, Peru, Ecuador and Colombia (which were later included in the Residence based on the Mercosur Agreement for immigration purposes). Citizens from those countries do not require a work permit to live and work in Brazil.
Anyone who holds a passport from one of the aforementioned countries and chooses to move to (or, if applicable, remain in) Brazil — whether for the purpose of work — may apply for residency at either the federal police (if the individual is in Brazil) or the closest Brazilian consulate (if the individual decides to apply from their home country). One must submit proof of nationality and have a clean criminal record to obtain residency.
