An Employer of Record is usually the practical starting point when a company needs to employ people before local infrastructure is justified. A Brazilian entity can offer greater direct control at sustained scale, but it also adds setup, payroll, tax, accounting and governance responsibilities. The right route depends on headcount, permanence, operating activity and the planned transition.
• Tax and regulatory advice for the intended operation
• A documented employee transition plan
This guide is general commercial information, not legal or tax advice. Facts that create classification or regulatory uncertainty require qualified review.
Published by SIBRA editorial, reviewed September 6, 2026, next review March 6, 2027.
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