Brazil has published Law No. 14.158 of 2 June 2021 in the Official Gazette, which converts Provisional Measure No. 1.021 of 30 December 2020 into law. The provisional measures increased the minimum monthly salary from BRL 1,045 to BRL 1,100 with effect from 1 January 2021, which also impacted the lower social security contribution basis bracket. Given that the change was provided through a pro…