Brazil has a comprehensive social security system which funds medical care, dental care and pensions for all employees and the self-employed, and their dependents. All employees, self-employed people and employers in Brazil are required to make compulsory contributions to the national social security system.

In the case of employees, contributions of between 8% and 11% of monthly salaries are payable up to a maximum level, which are deductible against tax.

Foreign nationals who work in Brazil are required to contribute to the social security scheme, and are eligible for the same benefits as Brazilian citizens.

Brazil has social security agreements with Argentina, Cape Verde, Chile, Greece, Italy, Luxembourg, Portugal, Spain and Uruguay. Under these agreements, social security contributions made in one country may be taken into account when calculating benefit rights in the other country. However, the nationals of these countries are not exempt from the requirement to contribute to the Brazilian social security system when working in Brazil.