Brazil updates unemployment insurance ceiling and eSocial regulations

Brazil's Ministry of Labor and Employment has updated the unemployment insurance table, setting a new monthly ceiling of R$ 2,518.65. The adjustment, which applies retroactively to January 11, 2026, for workers dismissed without cause, is based on the national minimum wage and inflation as measured by the National Consumer Price Index (INPC).

Under the new rules, no beneficiary will receive less than R$ 1,621.00 per installment. The calculation is based on the average remuneration from the three months prior to dismissal. For average salaries up to R$ 2,222.17, workers receive 80% of the calculated value. For averages between R$ 2,222.18 and R$ 3,703.99, the benefit is R$ 1,777.74 plus 50% of the amount exceeding R$ 2,222.17. Salaries above R$ 3,703.99 receive the fixed ceiling of R$ 2,518.65.

Simultaneously, eSocial has released Technical Note S-1.3 No. 07/2026, introducing adjustments to system layouts, tables, and validation rules. These changes affect various events including contracts, benefits, leaves of absence, terminations, and remuneration. Implementation is scheduled in stages between September 2026 and January 2027, with some updates already available in production environments.