Understanding Absence Take Elements in Brazil
This section describes each delivered absence take element in detail.
Maternity Leave
This absence take generates the LIC MATERN deduction. The units component of the deduction element is the number of days for the absence. The Day formula increments the deduction unit each day of the absence.
The maternity take also generates the LIC MATERNID earning. It is generated in the same way that the deduction is generated in terms of the generated units.
Currently, the company is responsible for maternity leave, and can compensate this amount by deducting it from its INSS Contribution. So, the LIC MATERN deduction does not participate in the net calculation.
Foster Maternity Leave
For each absence event, the system generates an earning called LIC ADOCAO. The maximum number of days compensated with this earning is determined by the bracket element FA BR ADOCAO FILHO, which is used as the basis for calculating entitlement for ADOCAO FILHO. The bracket stores a different value (specified by variable FA VR ADOCAO DIAS) for each absence reason. For example, when an absence event is reported with absence reason 01 (Up to one year) the bracket returns a value of 120 days. In this case, earning element LIC ADOCAO is used to compensate the payee for a maximum of 120 days.
Paternity Leave
This absence take generates a deduction called LIC PATER. The Units component of the deduction element is based on the number of days of the absence. For each day of the absence, the Day Formula adds one to the deduction unit.
Entitlement for paternity take, has a ceiling of five days per absence event (as defined by the LICENCA PAT entitlement element). If the absence exceeds this limit, only five days will be paid. Earnings are paid with the element LIC PATERN.
Sick Leave
This absence take generates a deduction called AFAST DOENCA. This element contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this disability.
When AFAST DOENCA is greater than fifteen days, the absence take generates LIC DOENCA because the system has a ceiling of fifteen days. After fifteen days, AFAST DOENCA is capped at up to fifteen days for each absence event. The absence take AFAST DOENCA has a corresponding absence entitlement, 15 DIAS X AF.
General Absence
This unpaid absence take generates a deduction called FALTA INJUST and DESC SEM PER. FALTA INJUST contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave. DESC SEM PER contains the number of lost weekly rest days generated by absence events.
Paid Absence
This absence take generates the deductions FALTA JUSTIF and LICENCA REM. These elements contain the number of days in the Units component. All days of the absence take are considered as units for the deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave.
The FALTA JUSTIF deduction is informational only, because this is a paid permission so it won't deduct from the net pay. When this deduction is used, it generates the earning FALTA JUST.
When the LICENCA REM deduction is used, it generates the earning LIC REMUNER.
Unpaid Absence
This absence take generates a deduction called LIC NA RE DM. This element contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave.
Half Unpaid Absence
This absence take generates the deductions 1/2 FAL IN and DESC SEM PER. 1/2 FAL IN contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave. DESC SEM PER contains the number of lost weekly rest days generated by absence events.
Union Absence
This absence take generates a deduction called MANDATO SIND. This element contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave.
Military Service
This absence take generates a deduction called SERVICO MILI. This element contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave.
Accident Leave
This absence take generates a deduction called AFAST ACCIDE. This element contains the number of days in the Units component. All the days of the absence take are considered as units of deduction. In other words, the Day Formula adds only 1 to the deduction units for each day of this leave.
For each absence event the system generates an earning called LIC AFA ACCI. This earning has a cap of 15 days, meaning that for absence events greater than 15 days the system pays only 15 days with this earning code.