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<h1>Social Security Programs Throughout the World: The Americas, 2005</h1>
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<h1>Brazil</h1>
<div class="exchangeRate">Exchange rate: US$1.00 equals 2.41&nbsp;reais.</div>
<h2>Old Age, Disability, and Survivors</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1923 (railroads), 1934 (commerce), and 1936 (industry).</p>
<p><span class="h4">Current laws:</span> 1991 (social security), with 1999 amendment; 1991 (social insurance); 1993 (social assistance); and 1999 (social insurance regulations).</p>
<p><span class="h4">Type of program:</span> Social insurance and social assistance system.</p>
<h3>Coverage</h3>
<p><span class="h4">Social insurance:</span> Employed persons in industry, commerce, and agriculture; domestic servants; some categories of casual worker; elected civil servants; and the self-employed.</p>
<p>Voluntary coverage for students, housewives, the unemployed, and other categories.</p>
<p>Special systems for public-sector employees and military personnel.</p>
<p><span class="h4">Social assistance:</span> Needy elderly or disabled persons.</p>
<h3>Source of Funds</h3>
<h4>Social insurance</h4>
<p><span class="h5">Insured person:</span> 7.65% of gross earnings with earnings up to 800.45&nbsp;reais; 8.65% with earnings from 800.46&nbsp;reais up to 900&nbsp;reais; 9% with earnings from 900.01&nbsp;reais up to 1,334.07&nbsp;reais; or 11% with earnings from 1,334.08&nbsp;reais up to 2,668.15&nbsp;reais. Voluntary contributors and members of cooperatives contribute 20% of declared earnings.</p>
<p>The minimum monthly earnings for contribution purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for contribution purposes are 2,668.15&nbsp;reais.</p>
<p>The above contributions also finance sickness and maternity benefits and family allowances.</p>
<p><span class="h5">Self-employed person:</span> 20% of declared earnings.</p>
<p>The minimum monthly earnings for contribution purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for contribution purposes are 2,668.15&nbsp;reais.</p>
<p>The above contributions also finance sickness and maternity benefits.</p>
<p><span class="h5">Employer:</span> 20% of payroll (22.5% of payroll for employers in the financial sector); 15% of earnings for work cooperatives; 12% of payroll on behalf of domestic workers; and 2.7% of earnings for rural employers.</p>
<p>There are no maximum monthly earnings for contribution purposes.</p>
<p>Small-enterprise employers may contribute from 1.2% to 4.3% of monthly declared earnings, depending on annual earnings declared in the last year.</p>
<p>The above contributions also finance sickness and maternity benefits and family allowances.</p>
<p><span class="h5">Government:</span> Earmarked taxes are used to finance administrative costs and any deficit.</p>
<h4>Social assistance</h4>
<p><span class="h5">Insured person:</span> None.</p>
<p><span class="h5">Self-employed:</span> None.</p>
<p><span class="h5">Employer:</span> None.</p>
<p><span class="h5">Government:</span> Total cost.</p>
<h3>Qualifying Conditions</h3>
<h4>Old-age pension</h4>
<p><span class="h5">Age pension (social insurance):</span> Age&nbsp;65 (men) or age&nbsp;60 (women) for employees and the urban self-employed; age&nbsp;60 (men) or age&nbsp;55 (women) for the rural self-employed.</p>
<p>Persons who were first insured before July&nbsp;25, 1991, must have at least 144&nbsp;months of contributions; persons first insured since July&nbsp;25, 1991, must have at least 180&nbsp;months of contributions.</p>
<p><span class="h5">Contributory pension (social insurance):</span> The insured must have at least 35&nbsp;years of contributions (men) or 30&nbsp;years of contributions (women). For arduous employment, the coverage period is between 15&nbsp;years and 25&nbsp;years.</p>
<p><span class="h5">Proportional pension (social insurance):</span> Age&nbsp;53 with 30&nbsp;years of contributions (men) or age&nbsp;45 with 25&nbsp;years of contributions (women); for persons first insured before December&nbsp;16, 1998, the insured must also contribute 40% of the difference between the required contribution years at age&nbsp;53 (men) or age&nbsp;45 (women) and the number of years actually paid as of December&nbsp;16, 1998.</p>
<p>All contributory pensions are payable abroad under bilateral or multilateral agreement.</p>
<p><span class="h5">Old-age assistance (means-tested):</span> Age&nbsp;65, without remunerated work, and with family monthly earnings less than 25% of the minimum monthly wage for each person (75&nbsp;reais). Eligibility is reviewed every 2&nbsp;years.</p>
<h4>Disability pension</h4>
<p><span class="h5">Disability pension (social insurance):</span> Assessed as permanently incapable for work with at least 12&nbsp;months of contributions. The contribution period is waived if the disability is the result of an accident.</p>
<p>The degree of disability is assessed by the Ministry of Social Insurance.</p>
<p><span class="h5">Disability assistance (means-tested):</span> Assessed as disabled with family monthly earnings less than 25% of the minimum monthly wage for each person (75&nbsp;reais). Eligibility is reviewed every 2&nbsp;years.</p>
<p><span class="h4">Survivor pension (social insurance):</span> The deceased was a pensioner or insured.</p>
<p>Eligible survivors include the <span class="nobr">widow(er)</span> or partner and children younger than age&nbsp;21 (no limit if disabled); in absence of the above (in order of priority), parents and brothers and sisters younger than age&nbsp;21 (no limit if disabled).</p>
<p>Survivor pensions are payable abroad under bilateral or multilateral agreement.</p>
<h3>Old-Age Benefits</h3>
<h4>Old-age pension</h4>
<p><span class="h5">Age pension (social insurance):</span> The monthly benefit is equal to 70% of average earnings plus 1% of average earnings for each year of contributions, up to a maximum of 100%.</p>
<p>For persons first insured before November&nbsp;29, 1999, average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>For persons first insured since November&nbsp;29, 1999, average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings.</p>
<p>Persons first insured since November&nbsp;29, 1999, may opt for the pension to be calculated using the Fator Previdenciario method. The monthly pension is equal to the Fator Previdenciario times 70% of average earnings (based on earnings in the best 4/5 of the total number of months of earnings).</p>
<p>The Fator Previdenciario is based on the insured's contribution rate, contribution period, age, and life expectancy.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>The minimum monthly age pension is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum age pension is equal to 100% of average earnings.</p>
<p>Pensioners are not required to cease gainful activity.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<p><span class="h5">Contributory pension (social insurance):</span> The monthly benefit is equal to 100% of average earnings for persons first insured before November&nbsp;29, 1999.</p>
<p>Average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>For persons first insured since November&nbsp;29, 1999, the monthly benefit is equal to the Fator Previdenciario times 100% of average earnings (based on earnings in the best 4/5 of the total number of months of earnings).</p>
<p>The Fator Previdenciario is based on the insured's contribution rate, contribution period, age, and life expectancy.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Pensioners are not required to cease gainful activity.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<p><span class="h5">Proportional pension (social insurance):</span> For persons first insured before November&nbsp;29, 1999, the monthly benefit is equal to 70% of average earnings plus 5% of average earnings for each additional year of contributions, up to a maximum of 100%.</p>
<p>Average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>For persons first insured since November&nbsp;29, 1999, the monthly benefit is equal to the Fator Previdenciario times 70% of average earnings plus 5% of average earnings for each additional year of contributions. Average earnings are based on earnings in the best 4/5 of the total number of months of earnings.</p>
<p>The Fator Previdenciario is based on the insured's contribution rate, contribution period, age, and life expectancy.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Pensioners are not required to cease gainful activity.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<p><span class="h5">Old-age assistance (means-tested):</span> The monthly benefit is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the minimum wage.</p>
<h3>Permanent Disability Benefits</h3>
<h4>Disability pension</h4>
<p><span class="h5">Disability pension (social insurance):</span> The monthly benefit is equal to 100% of average earnings; 100% of the minimum wage for rural workers.</p>
<p>For persons first insured before November&nbsp;29, 1999, average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>For persons first insured since November&nbsp;29, 1999, average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total months of earnings.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Constant-attendance allowance: Equal to 25% of the disability pension.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<p><span class="h5">Disability assistance (means-tested):</span> The monthly benefit is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the minimum wage.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor pension (social insurance):</span> The monthly pension is equal to 100% of the pension paid or payable to the deceased; 100% of the minimum wage for rural workers. The pension is split equally among eligible survivors. If one survivor ceases to be eligible, the pensions for the remaining survivors are recalculated.</p>
<p>The minimum monthly pension is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly pension is 2,668.15&nbsp;reais.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index; the minimum wage for rural workers' benefits.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Social Insurance (http://www.previdencia.gov.br) provides general supervision.</p>
<p>National Social Security Institute (http://www.inss.gov.br) administers benefits.</p>
<h2>Sickness and Maternity</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1923 (railroads), 1934 (commerce), and 1936 (industry).</p>
<p><span class="h4">Current laws:</span> 1990 (health); 1991 (social security), with 1999 amendment; and 1991 (social insurance).</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons in industry, commerce, and agriculture; domestic servants; some categories of casual worker; elected civil servants; and the self-employed.</p>
<p>Voluntary coverage for students, housewives, the unemployed, and other categories.</p>
<p>Special systems for public-sector employees and military personnel.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<p><span class="h4">Self-employed person:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<p><span class="h4">Employer:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<p><span class="h4">Government:</span> The cost of medical benefits.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Cash sickness and medical benefits:</span> Must have contributed in the last 12&nbsp;months. There is no qualifying period in case of an accident or serious illness.</p>
<p><span class="h4">Cash maternity benefits:</span> There is no minimum qualifying period; 10&nbsp;months of contributions for self-employed persons and rural workers.</p>
<h3>Sickness and Maternity Benefits</h3>
<p><span class="h4">Sickness benefit:</span> The monthly benefit is equal to 91% of average earnings; 100% of the minimum wage for rural workers. The benefit is payable after a <span class="nobr">15-day</span> waiting period (during which the employer is required to pay 100% of the wage); there is no waiting period for self-employed persons and voluntarily covered persons.</p>
<p>There is no limit to duration.</p>
<p>Average earnings are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index; the minimum wage for rural workers' benefits.</p>
<p><span class="h4">Maternity benefit:</span> The monthly benefit is equal to 100% of the last wage; 100% of average earnings in the last 12&nbsp;months for self-employed and voluntarily covered women; 100% of the minimum wage for rural workers. The benefit is payable for a total of 120&nbsp;days, from 28&nbsp;days before until 91&nbsp;days after the expected date of childbirth.</p>
<p>The benefit is payable for 2&nbsp;weeks in the case of a miscarriage.</p>
<p>The benefit is also payable for 120&nbsp;days to the adopting mother of a child younger than age&nbsp;1; 60&nbsp;days if the child is aged&nbsp;1 to 4; or 30&nbsp;days if the child is aged&nbsp;5 to 8.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<h3>Workers' Medical Benefits</h3>
<p>Medical services are provided directly to patients in rural and urban areas through the Unified Health System. Benefits include general, specialist, maternity, and dental care; hospitalization; medicines (some cost sharing is required); and necessary transportation.</p>
<p>There is no limit to duration.</p>
<h3>Dependents' Medical Benefits</h3>
<p>Medical services are provided directly to patients in rural and urban areas through the Unified Health System. Benefits include general, specialist, maternity, and dental care; hospitalization; medicines (some cost sharing is required); and necessary transportation.</p>
<p>There is no limit to duration.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Health (<a href="https://www.gov.br/saude/pt-br">http://www.saude.gov.br</a>) provides general supervision of the Unified Health System.</p>
<p>National Social Security Institute (http://www.inss.gov.br) administers cash benefits.</p>
<p>Federal, state, and municipal institutions are part of the Unified Health System and administer medical benefits.</p>
<h2>Work Injury</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1919, 1944, and 1967.</p>
<p><span class="h4">Current laws:</span> 1991; and 1991, with 1999 amendment.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons.</p>
<p>Exclusions: The self-employed.</p>
<p>Special systems for rural workers, public-sector employees, and military personnel.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 1% to 3% of payroll according to the assessed degree of risk; 1% of payroll for employers of rural workers.</p>
<p>There are no minimum or maximum earnings for contribution purposes.</p>
<p><span class="h4">Government:</span> None.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Work injury benefits:</span> There is no minimum qualifying period. Accidents that occur while commuting to and from work are covered.</p>
<h3>Temporary Disability Benefits</h3>
<p>The monthly benefit is equal to 91% of average earnings. The benefit is payable after a <span class="nobr">15-day</span> waiting period (during which the employer is required to pay 100% of the wage).</p>
<p>There is no limit to duration.</p>
<p>Average earnings are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Permanent disability pension:</span> The monthly pension is equal to 100% of average earnings and is payable if incapable of any work.</p>
<p>Average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>The minimum monthly earnings for benefit calculation purposes are equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly earnings for benefit calculation purposes are 2,668.15&nbsp;reais.</p>
<p>Constant-attendance supplement: Equal to 25% of the pension.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>The degree of disability is assessed by National Social Security Institute doctors. The degree of disability is reassessed every 2&nbsp;years.</p>
<p><span class="h4">Accident benefit (partial disability):</span> The monthly benefit is equal to 50% of average earnings and is payable to disabled workers who are capable of some kind of work.</p>
<p>Average earnings for benefit calculation purposes are based on earnings in the best 4/5 of the total number of months of earnings. Monthly earnings since July&nbsp;1994 are adjusted.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<h3>Workers' Medical Benefits</h3>
<p>Medical and dental treatment, hospital treatment, medicines, rehabilitation, and transportation.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor pension:</span> The monthly benefit is equal to 100% of the pension paid or payable to the deceased; 100% of the minimum wage for rural workers. The pension is split equally among eligible survivors. If one survivor ceases to be eligible, the pensions for the remaining survivors are recalculated.</p>
<p>Eligible survivors include the <span class="nobr">widow(er)</span> or partner and children younger than age&nbsp;21 (no limit if disabled); in absence of the above (in order of priority), parents and brothers and sisters younger than age&nbsp;21 (no limit if disabled).</p>
<p>The minimum monthly pension is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>The maximum monthly pension is 2,668.15&nbsp;reais.</p>
<p>Schedule of payments: Thirteen payments a year.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index; the minimum wage for rural workers' benefits.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Health (<a href="https://www.gov.br/saude/pt-br">http://www.saude.gov.br</a>) provides general supervision of the Unified Health System.</p>
<p>National Social Security Institute (http://www.inss.gov.br) administers cash benefits.</p>
<p>Federal, state, and municipal institutions are part of the Unified Health System and administer medical benefits.</p>
<h2>Unemployment</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First laws:</span> 1965 (severance pay fund) and 1986 (unemployment insurance).</p>
<p><span class="h4">Current law:</span> 1990 (unemployment insurance), with 1994 and 2002 amendments.</p>
<p><span class="h4">Type of program:</span> Social assistance system.</p>
<p>Note: Employers contribute 8% of earnings to the Guarantee Fund for Severance Pay&nbsp;(<abbr class="spell">FGTS</abbr>), which has individual savings accounts to which the insured has access in the event of unemployment, marriage, retirement, and other contingencies.</p>
<h3>Coverage</h3>
<p>Employed persons.</p>
<p>Exclusions: The self-employed.</p>
<p>Special system for craft fishermen, domestic workers, and workers formerly engaged in forced or bonded labor.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> None.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> None.</p>
<p><span class="h4">Government:</span> Total cost is financed by earmarked taxes.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Unemployment benefit:</span> The benefit varies according to whether the insured had 6&nbsp;months to 11&nbsp;months of coverage, 12&nbsp;months to 23&nbsp;months of coverage, or 24 or more months of coverage in the last 36&nbsp;months. Unemployment must not be due to misconduct. The insured must lack other resources to support self or family and must not receive other social insurance benefits.</p>
<h3>Unemployment Benefits</h3>
<p><span class="h4">Unemployment benefit (means-tested):</span> The monthly benefit varies according to average earnings in the last 3&nbsp;months of employment: 80% of average earnings is paid with average earnings up to 495.23&nbsp;reais; 396.18&nbsp;reais, plus 50% of earnings exceeding 495.23&nbsp;reais, is paid with average earnings between 495.23&nbsp;reais and 825.47&nbsp;reais; and 561.30&nbsp;reais is paid with average earnings of 825.47&nbsp;reais or more.</p>
<p>The benefit is payable for 3 to 5&nbsp;months, depending on the insured's duration of coverage in any <span class="nobr">16-month</span> period.</p>
<p>The minimum monthly benefit is equal to the minimum monthly wage (300&nbsp;reais).</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the minimum wage.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Labor and Employment provides general supervision.</p>
<p>Worker Assistance Fund Advisory Council administers the program.</p>
<h2>Family Allowances</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1941 (large families).</p>
<p><span class="h4">Current laws:</span> 1991 (social insurance) and 1998 (family allowances).</p>
<p><span class="h4">Type of program:</span> Employment-related system.</p>
<h3>Coverage</h3>
<p>Low-income employees with one or more children.</p>
<p>Exclusions: Domestic workers, casual workers, elected civil servants, and the self-employed.</p>
<p>Special system for public-sector employees.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<p><span class="h4">Government:</span> See source of funds under Old Age, Disability, and Survivors, above.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Family allowances (income-tested):</span> Employees with monthly income up to 623.44&nbsp;reais. The child must be younger than age&nbsp;14 (no limit if disabled) and attending school. The parent must be currently in insured employment or receiving a sickness benefit. The allowance is payable to both parents if both are insured.</p>
<h3>Family Allowance Benefits</h3>
<p><span class="h4">Family allowances (income-tested):</span> 21.27&nbsp;reais is paid monthly for each child if the insured's earnings do not exceed 414.77&nbsp;reais; 14.99&nbsp;reais a month if earnings are between 414.77&nbsp;reais and 623.45&nbsp;reais.</p>
<p>Employers pay allowances, and the total cost is reimbursed by government.</p>
<p>Benefit adjustment: Benefits are adjusted annually according to changes in the consumer price index.</p>
<h3>Administrative Organization</h3>
<p>Ministry of Social Insurance (http://www.previdencia.gov.br) provides general supervision.</p>
<p>National Social Security Institute (http://www.inss.gov.br) administers benefits.</p>
<p>Employers pay benefits to employees.</p>
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