Labor & Employment | Edition 07

29.07.2025

Key Highlights

Collective Bargaining

The Specialized Section for Collective Disputes of the Superior Labor Court (TST) confirmed the invalidity of a collective clause that required employees of a company to engage in prior negotiation before filing lawsuits with the Labor Court. The prevailing understanding was that the constitutional principle of access to justice cannot be hindered or conditioned by the parties.

Diversity, Equity, and Inclusion

Decree No. 12,562/2025 has been published, regulating the National Care Plan. In the context of labor relations, the Plan ensures that care workers, whether in domestic roles or otherwise, are guaranteed decent working conditions; labor and social protection rights; freedom of association and collective bargaining; occupational health and safety; elimination of employment discrimination; and the tackling of precarious work conditions.

Discriminatory Dismissal – Political Grounds

The Labor Committee of the House of Representatives approved Bill No. 494/2019, which penalizes employers who impose labor-related sanctions on ideological grounds. The penalty is a fine set at 5 times the amount of the salary owed to the affected employee, doubled in the event of a repeat offense. The bill will now be reviewed by the Constitution, Justice and Citizenship Committee. Subsequently, it will be voted on by the full House and then by the Senate.

Dismissal for Cause

The Labor Committee of the House of Representatives has approved Bill No. 885/2025, which establishes the possibility of dismissal for cause of domestic workers who engage in acts involving mistreatment of domestic, wild, or exotic animals. The bill is proceeding under a conclusive procedure and will still be reviewed by the Committees on Environment and Sustainable Development, and on Constitution, Justice and Citizenship.

Employee Transfers

Law No. 15,175/2025 has been published, guaranteeing the transfer of public administration employees to accompany a spouse or partner who is a public servant, military personnel, or public employee of any Branch of Government relocated in the interest of the public administration.

Gender Equity

Law No. 15,177/2025 has been published, mandating a minimum quota of 30% of full board seats to be reserved for women on the boards of publicly held companies, as well as companies, mixed-capital enterprises, their subsidiaries and controlled entities, and other companies in which public entities, directly or indirectly, hold the majority of voting share capital.

Payroll-Deductible Loans to Employees (1)

Law No. 15,179/2025 has been published, providing for the implementation of payroll-deductible loan operations through digital systems or platforms.

Payroll-Deductible Loans to Employees (2)

Decree No. 12,564/2025 has been published, regulating the procedures and technical requirements for biometric verification of the worker’s identity, consent for the processing of biometric personal data, and the use of electronic and digital signatures in payroll-deductible loan operations for the purposes of contracting and recording.

People with Disabilities (PWD)

The Labor Committee of the House of Representatives approved Bill No. 340/2025, which requires employers to ensure accessible and inclusive work environments, including assistive technology and the option of remote work for people with disabilities. The proposal also prohibits any distinction in remuneration between remote and in-person work. The bill is proceeding under a conclusive process and will now be reviewed by the Committees on the Rights of People with Disabilities, on Finance and Taxation, and on Constitution, Justice and Citizenship.

Social Security Funding

Normative Instruction RFB No. 2,272/2025 has been published, allowing the offsetting of social security contributions without the need to amend the administrative declaration when the credit right arises from a final judicial decision. This favorable measure for taxpayers waives, for example, the requirement to amend the eSocial as a precondition to using judicially recognized social security credits.

Social Security Withholding

Ruling SRRF04/DISIT No. 4,025/2025 has been published, stating that vehicle rental services provided with a driver and assistants by a company under the Simples Nacional tax regime are not subject to Social Security Contribution withholding.