Article 291-F Federal Labor Law

The wage in platform work shall be fixed per task, service, work or job carried out. In attention to the flexible nature of the work, said payment shall include the proportional amount of weekly rest day, paid vacation, vacation premium, year-end bonus (aguinaldo) and overtime hours, without the payment or recognition of any additional value for any of those concepts being proper.

For purposes of the calculation of social security contributions, the amounts that the digital platform employees receive for tips shall not be considered as an integral part of the contribution base wage.

The Ministry of Labor and Social Welfare shall issue the provisions of general character that determine the procedures relating to the calculation of the net income referred to in article 291-C of this Law.