International Social Security Agreements: understand the advantages for the company and employee

The international transfer, or expatriation, of employees is an increasingly recurring theme in the labor and business universe. However, the procedure is still not quite well understood, namely as concerns the costs of labor/social security or the way to effect expatriation.

Given such scenario, it is important for companies and employees to be aware that Brazil has Social Security Agreements with several countries and that these agreements allow significant gains at the time of expatriation.

For expatriates, the use of Social Security Agreements ensures the social security rights provided for in the laws of both countries, including legal dependents, protecting expatriates with coverage for the risks of disability, advanced age (old age) and death that, in Brazil, are treated by granting disability retirement, old-age retirement, and death pension.

For companies that expatriate, Social Security Agreements prevent the double contribution relative to social security, that is, there will be no social security payment in the country of destination, which implies a great reduction in the social security cost in international transfer.

Hence, by way of Social Security Agreements, employees remain linked to INSS – the National Institute of Social Security, even if working abroad.

It should be noted that each Social Security Agreement has specific conditions, which should be met before expatriation, as far as its feasibility is concerned.

Click here to find out with which countries Brazil has a social security agreement.

If you have any questions about it, please reply to this email and we will get in touch.

It is important to know about international social security agreements, whether in relation to labor or social security costs

Countries with which Brazil has a Social Security Agreement

  • Germany;
  • Belgium;
  • Cape Verde;
  • Canada;
  • Chile;
  • Korea;
  • Spain;
  • United States;
  • France;
  • Greece;
  • Italy;
  • Japan;
  • Luxembourg;
  • Portugal;
  • Quebec;
  • Switzerland

Multilateral Agreements

  • IBEROAMERICAN (The Convention is already in force for the following countries: Argentina, Bolivia, Brazil, Chile, El Salvador, Ecuador, Spain, Paraguay, Peru, Portugal, and Uruguay);
  • MERCOSUR (Argentina, Brazil, Paraguay, and Uruguay):

Agreements in the process of ratification by the National Congress

  • Bulgaria;
  • India;
  • Israel;
  • Mozambique;
  • Czech Republic;

Written by Daniel Rangel, Labor Lawyer at Drummond Advisors

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