1、1 外文翻译 原文 Material Source: Cahiers De Sociologie Et De Dmographie Mdicales Cah Sociol Demogr Med 2010 Jan-Mar; Vol. 50 (1), pp. 6-120. Author: Adamov V; Kolev K; Vrachovski D; Zahariev A; Marcheva A Human resources Overview: Brazil has a highly regulated and costly labour system for the formal secto
2、r, and there continues to be a sizeable informal sector that employs many workers. The countrys labour force is large; the Economist Intelligence Unit forecasts it t reach 103.6m by end-2010, up from 101.6m at end-2009. Real household incomes have increased and unemployment rates have steadily trend
3、ed downwards since 2000, on the back of sustained economic growth. However, the unemployment rate rose in the first half of 2009, during the countrys shor economic recession, but has since fallen back closer to the levels prior to the deepening of the global financial crisis in late 2008. According
4、to Brazis national statistics agency, the Brazilian Institute fo Geography and Statistics (Instituto Brasileiro de Geografia e Estatistica-IBGE ) the unemployment rate during the first half of 2010 was 7.3%, down from 8.6% in the first half of 2009, but still higher than the 6.8% recorded at year-en
5、d 2008.The IBGEs methodology considers those not holding full-time work but occupied for some portion of the day as being employed. Qualified managers are widely available in Brazil, though vigorous competition to hire executives spurs rapid turnover. Management salaries have risen faster than infla
6、tion for years, but they remain moderate compared with those of industrialised countries. Employment agencies and online services are widely used to fill technical, management and temporary positions. Some of the worlds top employmen companies have branches in Brazil. Labourers are usually recruited
7、 through notices at plant sites and by word of mouth. The Worldwide Cost of Living Survey 2010 by Mercer, a US-based human resources consultancy, showed that Brazil had two of the most expensive cities in the Americas for expatriate workers, S?o Paulo and Rio de Janeiro. The survey covers 214 cities
8、 across five continents and measures the comparative cost of more than 200 items in each location, including housing, transport, food, clothing, household goods and entertainment. S?o Paulo was ranked the most expensive city for expatriate workers in both North and South America (and 21st worldwide)
9、; Rio de Janeiro was ranked the second-most expensive city in both North and South America (and 2 29th worldwide). According to Mercer, the high costs of living for expatriate workers in Brazil in 2010 are attributed to the appreciation of the Real relative to the US dollar and to the rising cost of
10、 housing and accommodation. The Ministry of Labour and Employment (Ministerio do Trabalho e Emprego-MTE) provides detailed information on labour legislation and labour relations. Labour law: Labour relations in Brazil are governed by the Consolidated Labour Laws (Consolidacao das Leis do Trabalho) a
11、nd numerous complementary laws an regulations. All of these are available in Portuguese on the website of the Ministry of Labour and Employment (Ministerio do Trabalho e Emprego-MTE). Limited information is available in English and Spanish.The administration of Fernando Henrique Cardoso (1995-2002)
12、introduced more flexibility into labour relations and better protection of workers rights. The 1988 federal constitution (Constituicao Federal) contains several important labour provisions. Among other measures, it legalises unions, collective- bargaining negotiations and the right to strike in both
13、 the public and private sectors. The constitution also sets overtime rates, provides a monthly minimum wage and regulates working hours. It lists a variety of labour entitlements, including the following: maternity leave, annual leave, workers compensation, social services, medical assistance and un
14、employment benefits. Law 9601 of January 1998 liberalised the rules governing temporary employees, and Provisional Measure 1709 of September 1998 liberalised the rules on part-time work. These regulations also let employers pay less in mandatory social charges for such employees. Industrial labour:
15、A single union represents all Brazilian workers of an industrial sector in a given geographical area. The central body collects mandatory dues from all workers (equal to what is earned in one day of work per year). The 1988 federal constitution grants ample freedom to strike, which is limited only b
16、y a 1989 law mandating warning periods, protection of essential services (such as utilities and public transport) and minimum quorums for strike votes.The most recent legislation governing unions was passed in March 2008. Law 11648 grants unions full legal recognition, allows unions to be present at
17、 any and all tripartite negotiations (for workers, employers and the government) and gives the Ministry of Labour and Employment (Ministrio do Trabalho e Emprego-MTE) the obligation to distribute workers contributions to the unionbased on a more equitable distribution formula than that used by the p
18、rior, somewhat arbitrary, system. The MTE is now also charged with collecting statistics on the labour market and registering all unions in operation in Brazil. According to the MTE, there were 13,346 registered unions in Brazil at end-August 2010, up from 12,630 in the same month a year earlier. Th
19、ree union federations account for the majority of the unionised workforce in Brazil, and 3 the three dominate domestic trade unions: Union Force (Forca Sindical), the Central Workers Union (Central Unica dos Trabalhadores-CUT) and the General Confederation of Workers (Confederacao Geral dos Trabalha
20、dores-CGT). Forca Sindical is the main centrist federation and claim to be the largest of the three federations. The CUTs leadership comprises a mixture of ordinary trade unionists and Marxist militants. The union is linked to the ruling governments Workers Party (Partido dos Trabalhadores-PT). The
21、CGT is the least influential of the three. Companies may hold discussions and negotiations with labour representatives to avoid or settle strikes. If the two sides fail to reach a mutually agreeable compromise, labour unions may opt to strike. Industrial action is then usually resolved in a renewed
22、round of collective bargaining between labour and management. If the parties fail to come to terms, the dispute is submitted to Labour Court of Appeals (Tribunal Regional do Trabalho) decision. The LabourCourt of Appeal is entitled to rule on the legality of the strike. According to the Inter-Trade
23、Union Department of Statistics and Socio-Economic Studies (Departamento Intersindical de Estudos e Estatisticas Socio-Economicas), there were 411 strikes leading to some 24,600 hours of lost labourin 2008, the most recent study available. There were fewer strikes in 2007 (316), but these represented
24、 a larger loss of labour hours (28,519 hours) during the year. Of the strikes in 2008, 224 were carried out by private-sector workers and the remainder by public-sector workers. Wages and other issues are often negotiated with representatives of industrial federations and union confederations for en
25、tire sectors. Negotiations at the company level also are common, and a settlement that encompasses a whole company (or a group within a company) is called a collective agreement. The growth in labour-management negotiations has forced many firms to overhaul their labour-relations departments and hir
26、e better-trained negotiators-which has often led to improved relations between labour and management. Wages and fringe benefits: Employers labour costs in Brazil are high. This is mainly because of the many mandatory charges and taxes attached to employment. Wages remain quite moderate but account f
27、or at most two-thirds of the total costs of hiring labour. The government has increased Brazils minimum monthly wage over the pastseveral years, to adjust for increases in price levels. The wage rose from R350 in 2006, to R380 in 2007, R415 in 2008, to R465 in 2009 and to R510 in January 2010. The a
28、verage monthly income per employed person was R1,407 in June 2010, 2.5% higher in real terms than the same month in 2009. For non- documented workers, real wages increased by 10% to R967 per month. Annual negotiations normally set basic wage levels for industrial workers. Wages are 4 typically adjus
29、ted annually rather than monthly or semi-annually. The minimum wage is an important index for salaries and even for fines in legal disputes. Industrial workers in S?o Paulo, for example, are paid an average of six times the minimum wage. Since 2000, states have been free to raise the “minimum” wage
30、beyond the federal level if they prove they have the budgetary resources to do so. This is primarily because the cost of living among Brazils many states varies widely. Salary adjustments are determined throughfree negotiation between the parties. If the parties fail to reach an agreement, they can
31、refer the dispute to a labour court. Many companies (especially multinationals, which often pay their employees more than their local counterparts do) offer bonuses or profit-sharing when negotiating salary adjustments. Compulsory benefits add 50?80% to base wages of full-time employees on permanent
32、 contracts. Companies grant paid holiday leave of 30 calendar days after a full year of service with no more than five absences. Employees have the right to work one-third of the holiday period, at double pay. An additional of one-third of one-month base pay is payable at the time holiday leave is t
33、aken. The employees paid absences include two days for the death of a relative and three days for marriage, among others. Employees receive full sick pay for the first 15 days of a documented illness. Female employees receive mandatory maternity leave of four months and male employees receive patern
34、ity leave of five days. A mandatory bonus of one month of pay (called the 13th salary) is traditionally paid at year-end. Employers must make a mandatory contribution of 8% of wages to each workers unemployment fund at the Length of Service Guarantee Fund (Fundo de Garantia por Tempo de Servico-FGTS
35、). The FGTS requires employers to contribute 8% of payroll into blocked accounts for all workers. The accumulated balance is transferable when the worker changes jobs voluntarily and is payable in cash on retirement or dismissal without cause. Employees may withdraw the balance on these accounts for
36、 certain purposes, such as health emergencies or a down-payment for a real-property purchase. Employers must also pay 20% of an employees salary as a social-security contribution to the Secretariat of Federal Revenue (Receita Federal do Brasil). The social-security contribution is payable on the 13t
37、h-month bonus but not on payments for waived holiday leave. Employees contribute 8-11%, depending on their salary categories. Social-security coverage includes medical and hospital assistance; sick pay after 15 days of absence (at 70% of salary); maternity benefits of up to one month of minimum wage
38、; and retirement pay. A pension reform was approved in December 2003, despite harsh opposition. The reform 5 imposed taxes on pension and retirement payments that exceed a certain amount for retired federal and state employees. Public-sector employees employed prior to the passage of the reform had
39、their retirement benefits capped at R17,800 per month, with the amount exceeding R2,400 per month subject to an 11% tax. For new public-sector employees (whose employment began after the reforms passage in 2003), the value of pensions are based ontheir contributions during their working lives, and c
40、apped at R2,400 per month. (Benefits are indexed to inflation). Under the social-security reform passed in 1998, men exiting the labour force have to be at least 60 years old and have contributed for 35 years in order to retire; women have to be at least 55 years old and have contributed for 30 year
41、s. Industrial and commercial social services (Servico Social da Industria or SESI and Servico Social do Comercio or SESC, among others, make up the so-called “S” system), which provide cultural and educational facilities and training for workers, are financed by a contribution collected by companies
42、 at a rate of 1.5% on wages paid to its employees. Companies also make another contribution, at 1% on wages, for industrial and commercial apprenticeship services (known as Senai/Senac). With few exceptions, all companies subject to the social-security tax must also contribute 0.2% of payroll to the
43、 National Institute of Colonisation and Agrarian Reform (Instituto Nacional de Colonizacao e Reforma Agraria). An additiona 0.6% wage tax is assessed to support the activities of the Small Business and Entrepreneur Support Service (Servico de Apoio ao Empreendedor e Pequeno Empresario-Sebrae). In ad
44、dition, the Receita Federal is entitled to collect a monthly contribution at a rate of 2.5% on the payroll that is afterwards released to the National Fund of Educational Development (Fundo Nacional do Desenvolvimeto da Educacao). All employers must provide employees with a transport subsidy (vale t
45、ransporte). Companies must either provide their employees with transport to and from work or subsidise their mass-transit expenses by paying all such costs exceeding 6% of an employees gross salary. Companies normally deduct 6%from payrolls and use the funds to buy transit vouchers (vales), which ar
46、e accepted by mass-transit companies. Expenditures incurred by employers are entirely deductible from income tax. A company may set up a voluntary profit-sharing scheme for its employees, called the Workers Individual Retirement Plan (Planos de Poupanca Investimentos-PAIT), as a type of unemployment
47、/retirement fund. All PAITcontributions made by companies are fully tax deductible. Employee-contributions also are tax deductible up to 30% of gross income. A company must enrol at least 50% of its employees to start a PAIT fund. 6 Other voluntary benefits vary widely, but both local- and foreign-o
48、wned companies generally provide medical services and in-plant dining rooms. Some larger companies offer child-care services, gym facilities, and food vouchers. Working hours: Brazils 1988 federal constitution (Constituicao Federal) limits employees working hours to a maximum of 44 hours per week an
49、d eight hours per day. Any work performed beyond those limits is considered overtime work, which is subject to additional payment by the employer. Most foreign and local companies have a workweek of five eight-hour days. According to Brazilian labour law, overtime work must not exceed two hours per day. The constitution sets the hourly overtime payment at 150% of the hourly base pay. It also requires that round-the-clock operations have six-hour shifts, with overtime paid for work beyond six hours. Minors aged 16-18 are prohibited from working during the
