Brazil has published Decree No. 12.797 of 23 December 2025, which increases the minimum monthly salary from BRL 1,518 to BRL 1,621 with effect from 1 January 2026. With the change in the minimum monthly salary, the bracket thresholds for the progressive social security contribution rates are to be adjusted accordingly, including an increase in the first bracket (7.5%) threshold to BRL 1,621. A…