Free Brazilian payslip template (holerite)
Create a Brazilian payslip (holerite / recibo de pagamento de salário) in your browser and download it as a PDF. The Brazil preset fills in the usual lines – INSS, IRRF, vale-transporte and salary advance, with the month's FGTS deposit shown as an employer item – and you enter every amount yourself.
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- ⬇ PDF download
PayslipKit does not calculate INSS, IRRF or FGTS: use the figures from your payroll system or accountant. The receipt rules below follow article 464 of the CLT, and your data stays on your device.
Lines pre-filled for Brazil
Rename, remove or add lines as needed. Lines left at zero are hidden once you enter amounts.
Earnings
- Base salary · Salário base
- Overtime · Horas extras
- Night-work premium · Adicional noturno
- Hazard / unhealthy-work premium · Adicional de periculosidade / insalubridade
- Commissions · Comissões
- Paid weekly rest on variable pay · DSR (descanso semanal remunerado)
- 13th salary · 13º salário
Employee deductions
- Social security contribution (INSS) · INSS
- Income tax withheld at source (IRRF) · IRRF
- Transport voucher (employee share) · Vale-transporte
- Absences and lateness · Faltas e atrasos
- Salary advance · Adiantamento salarial
- Payroll-deductible loan · Empréstimo consignado
- Child / spousal support · Pensão alimentícia
Employer contributions (information)
- FGTS deposit for the month (employer) · FGTS do mês
What must a payslip show in Brazil?
Article 464 of the Consolidation of Labour Laws (CLT, Decree-Law 5,452/1943) requires wages to be paid against a receipt signed by the employee; a deposit slip for a bank account opened for this purpose in the employee's name, with their consent, has the force of a receipt. The CLT does not prescribe a payslip layout; in practice the receipt (holerite or contracheque) itemises earnings and deductions.
Items the rules require (in short):
- Employer's name
- Employee's name
- Pay period
- Each earning itemised (basic pay, allowances, bonuses)
- Each deduction itemised with its amount
- Net pay
- Employee's signature on the receipt (thumbprint, or signature at their request, if the employee cannot write)
- If wages are deposited into a bank account opened for this purpose with the employee's consent, the deposit slip has the force of a receipt
Sources
- Decreto-Lei nº 5.452/1943 – Consolidação das Leis do Trabalho (Planalto)
- Decreto-Lei 5452/1943 – CLT (LexML Brasil)
- Manual do Empregador Doméstico – eSocial (gov.br)
Reviewed November 2026. General information, not legal or tax advice — rules change, so always check the official source.
FAQ
Is a payslip mandatory in Brazil?
Article 464 of the CLT requires wages to be paid against a receipt signed by the employee. When pay is deposited into a bank account opened for this purpose with the employee's consent, the deposit slip has the force of a receipt.
Is FGTS deducted from the employee's salary?
No. FGTS is deposited by the employer on top of the salary. It usually appears on the holerite for information only.
Which deductions appear on a holerite?
Typically INSS and IRRF, plus the employee's share of the transport voucher, absences, salary advances, payroll-deductible loans and court-ordered support where applicable.
Does PayslipKit calculate INSS and IRRF?
No. The preset only adds the line labels; you enter all amounts yourself.