Sick leave

Sick leave in Brazil entitles workers to paid time off when medically unable to work. Under Brazilian labor law, employers must pay full wages for the first 15 consecutive days of absence due to illness. After this initial 15-day period, if the worker remains incapable of working, the responsibility for income replacement transfers to the National Institute of Social Security (INSS), which provides sickness benefits to eligible insured workers.

To qualify for INSS benefits beyond the employer-paid period, a worker must present a medical certificate documenting incapacity for work lasting more than 15 consecutive days. The employer bears no financial obligation once the INSS assumes responsibility, though the worker's employment relationship continues during this extended absence.

This rule is governed by the Consolidation of Labor Laws (Consolidação das Leis do Trabalho, or CLT) and INSS regulations. The 15-day threshold has remained the standard requirement for distinguishing employer liability from social security coverage.

Employers and payroll teams must ensure they maintain accurate medical documentation for all sick leave claims and correctly process salary payments for the first 15 days of any illness-related absence. After day 15, workers must file for INSS benefits directly, and employers should verify benefit approval status to confirm the transition of payment responsibility. Failure to pay wages during the initial 15-day period constitutes a labor law violation and can result in penalties. Proper record-keeping of medical certificates and leave dates is essential for compliance and dispute resolution.