What is holerite (payslip)?
Holerite — also called contracheque or pay statement — is the document that details everything that made up the month's pay: earnings (base salary, overtime, premiums, commissions), deductions (INSS, IRRF, transport vouchers, health plan, absences) and the net amount to receive.
The company is required to provide the statement with every payment, itemizing the amounts and the month's FGTS deposit. The name 'holerite' comes from Hollerith, surname of the creator of the punched-card machines used in the first mechanized payrolls.
Today the holerite is, as a rule, digital — sent by e-mail or available in an employee portal. Besides proving income for loans and leases, it is the first place to spot calculation errors: it's worth checking the INSS and IRRF bases every month.
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Avos runs Brazilian payroll (13th salary, FGTS, vacation bonus and taxes) alongside your other countries, with digital payslips for every employee.
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A typical holerite for a R$ 3,000 salary: earnings of R$ 3,000; deductions of INSS (~R$ 254) and transport vouchers (6%, R$ 180); IRRF in the exempt bracket. Net: about R$ 2,566. In the footer, the month's FGTS base and deposit: R$ 240.
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