Brazil updates PIS/Pasep salary bonus rules and eligibility

New regulations and transition rules have been established for the PIS (Social Integration Program) and Pasep (Public Servant Patrimony Formation Program) salary bonuses in Brazil. For the 2026 payment cycle, which covers work performed during the 2024 base year, eligible workers can receive up to R$ 1,621.00.

A significant change involves the income ceiling for beneficiaries. Following Constitutional Amendment No. 135/2024, the calculation for the monthly remuneration limit has shifted from a fixed multiple of the minimum wage to a transition rule based on the National Consumer Price Index (INPC). Consequently, to qualify for the 2026 benefit, workers must not have exceeded a monthly average salary of R$ 2,766.00 during 2024. For the 2027 cycle, the ceiling is projected to rise to R$ 2,873.87.

The PIS benefit, managed by the Ministry of Labor and Employment and paid via Caixa Econômica Federal, is for private sector employees. The Pasep benefit is managed for public servants and distributed through Banco do Brasil. To receive payments, workers must be correctly registered by their employers in the Annual Social Information Relation (RAIS) and have been enrolled in the PIS for at least five years.