Setting Up a Company

Types of Companies and Capital (Max/Min)	Number of Partners/Shareholders and Liability
La Sociedade a responsabilidade limitada is a limited liability company . No minimum capital.	2 partners minimum. Their liability is limited to the amount of capital contributed. They are also jointly liable for the company's commitments within the limit of the capital remaining to be paid up.
La Sociedade anonima is a public limited company. No minimum capital. NB: 10% minimum of the issue price of the subscribed shares must be paid up in cash.	2 partners minimum. The partners' liability is limited to the amount of capital contributed.
The general partnership. No minimum capital.	n.c. Their liability is joint and indefinite.
The limited joint-stock partnership. No minimum capital.	There are two types of partners, the active partners and the silent partners. The liability of the active partners is unlimited. The liability of the silent partners is limited to the amount of capital contributed as long as they do not participate in the management of the company.

The Competent Organization: All necessary information is on the SEBRAE website. It is also possible to make an application for registration by Internet. It is advisable to call on a lawyer for assistance.
Search a Company or a Financial Report: DNRC, Registro Mercantil

Source: Doing Business.

Business Setup Procedures: Consult Doing Business Website, to know about procedures to start a Business in Brazil.
Register of commerce
Civil Register of legal entities

Working Conditions

Legal Weekly Duration: 44 hours
Although the norm in Brazilian and foreign companies is 5 weekly working days of 8 hours.
Retirement Age: In the civil service, the minimum retirement age is 55 for women and 60 for men. In the private sector, men have to have contributed for 35 years to the retirement scheme and women for 30 years. If the number of years of contributions is lower than these figures but over 15 years, it is also possible to retire at 65 for men and 60 for women. Without these conditions, there is a minimum retirement pension accessible to everyone over 65.
Working Contracts: Legal measures govern work contracts; collective agreements and individual negotiation complete them.
The formality of work contracts and constraints of dismissal are very rigid, while hiring conditions are rather flexible.
The two types of contract which are mainly used are fixed term and open ended. A variation on the fixed term contract is a contract with no hierarchical relation for carrying out a particular task.

Minimum Wage: 545 BRL monthly. The payment of an annual bonus in the form of a 13th month is obligatory. A transport allowance is also imposed.
Average Wage: Average monthly gross earnings in Brazil is BRL 1,113 (USD 573).
Social contributions: Social Security Contributions Paid By Employers: 28.5% minimum.
Social Security Contributions Paid By Employees: 7.5-11%

Social Dialogue and Involvement of Social Partners: Labor unions, especially in sectors such as metalworking and banking, tend to be well-organized and aggressive in defending wages and working conditions. Unions in various sector engage in industry-wide collective bargaining negotiations mandated by federal regulation.
The Labor Code prohibits having too many unions for a single profession and in each region. Although the law has not created a central institution, either, representing the unions, four groups have tried to provide this but without legitimacy; they are: the Unitarian Workers Group (CUT), the General Confederation of Workers (CGT) and the Força Sindical (FS). Some industrial and mining sectors have powerful unions, and ex-President Lula came from there. However, the unions are more or less absent from the rural areas where the great landowners still hold sway.
Unions: Unitarian Workers Group
CGT Brazil
Força Sindical
Unionization Rate: The Ministry of Labor estimates that there are 16,000 labor unions in Brazil, but these figures are considered inexact. Labor unions account for approximately 19% of the official workforce according to the Brazilian Institute of Geography and Statistics (IBGE).
Union dues are obligatory for all workers in the formal sector, and are set at one working day's income per year.
Labor Regulation Bodies: Ministry of Labor

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