Brazil has executed international agreements with several jurisdictions on social security matters. These include the Multilateral Ibero-American Social Security Agreement, which currently applies to Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, El Salvador, Spain, Paraguay, Peru, Portugal, Dominican Republic and Uruguay.
The international agreements do not modify the legislation of the contracting parties. Thus, each jurisdiction will decide the rights and conditions applicable, according to the domestic legislation. As noted in 6.1, non-residents are not required under domestic law to make social security (INSS, 2.2) contributions in Brazil.
The list of social security reciprocal agreements can be found at Gov.br. This link also provides details of liaison agencies through which certificates of coverage can be requested. International agreements can be found on the government's legislation portal. A new reciprocal agreement with India came into force on 15 February 2024. The agreement provides for detachment, totalisation and portability. Under the detachment clause, employees of one country deputed by their employers to the other country
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Web page updated on 17 Mar 2025 15:51