Social Security Aspects Of Expatriation Officers / Employees In Brazil - Bilateral / Multilateral Agreements

It is common practice in the labor market the expatriation of foreign executives to Brazil (called 'expatriates'), coming from companies outside Brazil.

Thus, Brazilian companies have received these foreign executives and, as a result, has given them the same treatment given to Brazilian employees executives.

In this sense, when a Brazilian company receiving foreign executives to work in Brazil, besides the tax and labor issues that are not addressed in this article, specifically regarding the Social Security aspects, there is a need to check for existing bilateral or multilateral agreements between Brazil and the country Expatriate source.

Bilateral agreements are signed between two countries and seek to govern interests of both. Multilateral agreements are always signed by more than two countries, and aims to govern the interests of all countries involved.

These agreements are the result of efforts of the Ministry of Social Security and diplomatic understandings between governments, and are motivated by (i) high volume of foreign trade; (Ii) receipt in the country of significant foreign investment; (Iii) host, in the past, the intense migratory flow; (Iv) special friendships.

These agreements aims to guarantee the rights of social security provided for in the laws of the countries involved to their employees and dependents residing or in transit in the country.

This is the establishment of a relationship of providing social security benefits and does not involve the modification of current legislation in the country, fulfilling each Contracting State examine applications for benefits submitted and decide on the rights and conditions as their own applicable law...