Sick leave

Sick leave in Brazil is governed by the National Institute of Social Security (INSS) framework and the Consolidation of Labor Laws (Consolidação das Leis do Trabalho, CLT). An employee absent from work due to illness must provide medical certification to their employer. For absences exceeding 15 consecutive calendar days, the employee becomes eligible to claim INSS sickness benefits (auxílio-doença).

The critical threshold is 15 consecutive days of incapacity. During the first 15 days of medically certified absence, the employer bears full responsibility for wage payment at the employee's regular rate. This period is known as the employer's responsibility phase and is not subsidized by INSS. After day 15, if the medical condition persists and the employee remains unable to work, the INSS assumes responsibility for benefit payments, which typically amount to 60 percent of the employee's average salary calculated over the preceding 12 months.

The governing authority is the INSS, which operates under Brazil's social security system. Medical certification must be issued by an authorized healthcare provider and submitted to both the employer and the INSS for processing of benefits beyond the initial 15-day period.

Employers must maintain accurate records of sick leave absences and ensure employees receive full salary during the first 15 days of medically documented incapacity. Payroll teams should verify medical certificates, track the 15-day threshold carefully, and coordinate with INSS when benefits transition from employer to state responsibility. Failure to pay during the employer responsibility period can result in labor law violations and penalties.