ALERT / JULY 2, 2026
Brazil has enacted new rules gradually expanding statutory paid paternity leave from five to 20 days and introducing a social security-funded paternity benefit, which will replace employers’ current obligation to pay the employee’s salary during paternity leave. The new framework will take effect on 1 January 2027, with the paternity leave entitlement increasing by five days each year from 2027 through 2029.
Background
Law No. 15,371/2026 (the “Law”) was enacted on 31 March 2026, following approval of Bill No. 5,811 of 2025. The Law establishes a permanent statutory framework for paternity leave and introduces social security funding for the benefit. The new rules will take effect on 1 January 2027.
Currently, the right to paternity leave exists only as a transitional provision in the Constitution, as the statutory framework had not previously been regulated through specific legislation. The transitional provision grants five consecutive days of paternity leave but does not set out any other details. Employers currently bear the full cost of salary during paternity leave. Unlike maternity leave, there are no existing paternity leave provisions in the Consolidation of Labor Laws (Decree-Law No. 5,452, of 1 May 1943).
Key details
New paternity leave framework
Under the Law, the length of statutory paternity leave will be extended gradually from five to 20 consecutive days as follows:
10 days from 1 January 2027.
15 days from 1 January 2028.
20 days from 1 January 2029, provided that the government meets its fiscal target in 2028. If it does not, this change will only be implemented in the second year after the target is met.
Employees, regardless of family status, will be eligible to take paternity leave from the date of the birth, adoption, or legal guardianship of a child. They must provide at least 30 days’ notice to the employer of the period planned for paternity leave, accompanied by a medical certificate indicating the expected due date or, for adoptions and legal guardianships, a court certificate indicating the expected date for issuance of the final court order.
During paternity leave, employees covered by social security are entitled to full remuneration, with the benefit funded through the National Social Security Institute (INSS). Payment and reimbursement procedures will be further established through guidance from the INSS.
If the mother or newborn is hospitalized due to childbirth, the standard duration of paternity leave shall be extended by the full duration of the hospitalization. This extension will be fully paid for by INSS. (Brazil recently implemented a similar change for maternity leave. See previous Lockton article here (opens a new window) for more details.)
The paternity leave entitlement will be extended by one-third where the child has a disability.
Corporate Citizen Program (Programa Empresa Cidadã)
Currently, employers that voluntarily participate in the Corporate Citizen Program are required to extend employer-paid paternity leave by 15 days (to a total of 20 days) and can claim related tax deductions. The Corporate Citizen Program will continue to operate alongside the new statutory paternity leave framework. However, as the statutory entitlement gradually increases to 20 days, employers participating in the program should review how their existing supplemental paternity leave benefits interact with the expanded statutory entitlement and update their policies and procedures accordingly.
Employer action: PREPARE TO ACT
Employers should review and prepare to update their employee handbooks, paternity leave policies, payroll procedures, and related documentation requirements to reflect the upcoming changes. Employers should also monitor additional guidance from the Ministry of Labor and Employment and the INSS regarding implementation procedures.
Please contact Eduardo Kolmar, Director of People Solutions, Lockton Brazil at eduardo.kolmar@lockton.com (opens a new window), Sandra Souza, Manager, International Desk, People Solutions, Lockton Brazil at sandra.souza@lockton.com (opens a new window), and your Global People Solutions Lockton Consultant if you wish to discuss the change.
Written in collaboration with:
Eduardo Kolmar
Director of People Solutions, Lockton Brazil
eduardo.kolmar@lockton.com (opens a new window)
Sandra Souza
Manager, International Desk, People Solutions, Lockton Brazil
sandra.souza@lockton.com (opens a new window)
Further Information