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Definition
Brazilian law determines the granting of benefits to employees with dependents. In order to be entitled to this right, the definition of dependent, which varies according to the type of benefit, must be observed. Below are the definitions of dependents according to the current laws.
Definition of dependent entitled to child allowance:
Definition of dependents entitled to educational allowance:
Definition of dependent for Withheld Income Tax (IRF, Imposto de Renda na Fonte) purposes:
