Published on 1 February 2026

Brazil: Social security and insurance

Switzerland has concluded international social security agreements with 44 countries. The main purpose of these agreements is to ensure that citizens of the states parties to the agreements are treated equally, to determine the applicable legislation and to regulate the payment of social security benefits abroad. Between Switzerland and Brazil there is an international social security agreement.

Retirement benefits

Men with 35 years of contributions and women with 30 years of contributions can claim an old-age pension. Given the low level of Brazilian social security benefits, it is advisable to join an additional occupational pension scheme and take out health and accident insurance.

Health and accident insurance

Social security benefits reflect the low wages of the majority of Brazilians. Insurance schemes are under pressure from growing numbers of claimants who are paying fewer contributions. It is therefore essential to take out private health insurance.

Occupational pension scheme

The Brazilian social security scheme only pays out minimal benefits. Taking out private insurance is therefore strongly recommended.

Unemployment insurance

Employees are required to join the insurance scheme Fundo de Garantia do Tempo de Serviço (FGTS). The scheme pays out sickness, unemployment and housing benefits and pensions to claimants based on their level of contributions. Further information on the Brazilian unemployment insurance scheme is available on the Ministry of Work website.

Swiss old-age and survivors' insurance (OASI) and invalidity insurance (IV)

• Payment of ordinary pensions

  Ordinary OASI and IV pension payments (except quarter pensions under the IV scheme) for Swiss nationals can be transferred to their place of residence anywhere in the world. The pension is paid out directly by the Swiss compensation office, generally in the currency of the country of residence. You may also choose to have your pension paid into a personal postal or bank account in Switzerland. Helplessness allowances and supplementary benefits are only paid if you are resident in Switzerland.

• Voluntary OASI/IV

  Swiss nationals who do not live in an EU/EFTA member state may join the voluntary OASI/IV scheme if they had compulsory insurance cover for at least five consecutive years immediately prior to their departure. Enrolment in the Swiss voluntary OASI/IV system does not exempt you from enrolling in a compulsory insurance system in your country of residence or employment. Employed persons contribute 10.1% of their salary to the pension fund. The minimum annual contribution is CHF 950. The voluntary OASI/IV system offers protection against the risks of old age, disability and death, in particular to persons who are not gainfully employed and who in many cases are not entitled to join a foreign social security scheme.

• Special provisions for people employed by a Swiss company

  Special provisions apply to persons who live abroad and are employed and on the payroll of an employer based in Switzerland and to their accompanying spouses abroad provided they are not gainfully employed. For further information, please contact your Swiss Compensation Office (SCO).

  Swiss Compensation Office (SCO)

• OASI pensioners (1st pillar) and pension fund beneficiaries (2nd pillar)

  Make sure that pension payments from your old-age and survivors' insurance (OASI), your pension fund or other insurance policies you have taken out are being properly transferred to you. Whenever you change your address, you must inform the OASI compensation office, your pension fund and insurance provider.

• Taxation of pension fund income

  Switzerland imposes a withholding tax on pension fund income if the beneficiary resides abroad. Double taxation agreements sometimes allow the withholding tax to be waived or to be reclaimed by the pension recipient in their country of residence.

• Social assistance for Swiss citizens abroad

  In certain circumstances, the FDFA's Social Assistance Service for the Swiss Abroad (SAS) provides social assistance to Swiss nationals living abroad who have run into financial difficulty. If you find yourself in financial distress, you must first make every effort to manage with your own resources. If you really cannot manage on your own, you should try to get financial help from your family or from friends or acquaintances. You should also find out what social assistance or other support you can receive from the authorities in your country of residence. Support from the SAS should be a measure of last resort.

  Social security for Swiss citizens abroad

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