Brazil's Salary Transparency Law: Mandatory Biannual Pay-Gap Reporting

Brazil's Law No. 14.611/2023 (Lei da Igualdade Salarial), enacted in July 2023, requires private employers with 100 or more employees to submit biannual salary-transparency reports to the Ministry of Labour and Employment (MTE), comparing pay between women and men performing work of equal value.
Reports are published every March and September; implementing rules under Decree 11.795/2023 and Ordinance 3.714/2023 set the reporting methodology. Where the MTE identifies unjustified pay gaps, the employer must submit a corrective action plan, developed jointly with unions and worker representatives, within 90 days of notification.
The first national report, released in March 2024, covered 49,587 establishments and 17.7 million workers. It found an average gender pay gap of 19.4%, rising to 25.2% for women in managerial roles and 32% for Black women — the first economy-wide, government-verified baseline of its kind in Brazil.
Because reporting only began in 2024, there is not yet independent evidence that the disclosure requirement itself narrows the measured gap over time; the mechanism's real test is whether the mandated corrective-action-plan process produces measurable closing gaps in subsequent reporting cycles.

Read the full analysis: https://relatoriodetransparenciasalarial.trabalho.gov.br/