On March 9 2016 Law 13,257/2016 was enacted, extending paternity leave from five days to 20 days. The law is part of a project launched by the government to protect children and is restricted to employees who work for companies enrolled in the Citizen Company Programme.

Eligible employees will also be entitled to up to two days of paid leave to escort the mother of the child to medical examinations during the pregnancy and one day of paid leave per year to escort their children to medical examinations until the age of six.

In order to benefit from the extended paternity leave, employees must request the extension no more than two business days after the child's birth and provide a certificate proving that they have attended a paternity orientation programme.

Employees who apply for extended paternity leave cannot perform any remunerated activities during the leave and the parents must also be the primary caregivers during this period.

The 15-day extension will be paid by the employer; however, Law 13,257/2016 provides a possibility to deduct the salary amount from corporate income tax.

Employees who work for companies that are not enrolled in the Citizen Company Programme will continue to be entitled to only five days of paternity leave.

For further information of this topic please contact Dario Abrahão Rabay or Fábio José Marino Duarte at Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados by telephone (+55 11 3147 7600) or email (drabay@mattosfilho.com.br or fduarte@mattosfilho.com.br). The Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados website can be accessed at www.mattosfilho.com.br.

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