# Brazilië: FSC-mitigatie indicator 35 — rij 36 > Contextgebonden FSC-mitigatiemaatregel uit FSC-RA-BRA-02-2026 voor indicator 35. De volledige officiële Engelstalige maatregel, risicocontext, verifier en brondocumenten staan hieronder als brongebonden feiten. ## Engelse samenvatting > Verify, through review of associated documents and field inspection, that legal requirements related to employment contracts, collective agreements, payroll, and statutory labor obligations are complied with. For example: 1. - Canonical entity URI: - Schema.org type: `CreativeWork` ## Trefwoorden FSC, Risk Assessment, Risk Mitigation, FSC-RA-BRA-02-2026, indicator 35, Others ## Kenmerken - FSC risk indicator: 35. Legal requirements related to workers’ wages and other payments, such as social insurance contributions and the payment of social and income taxes withheld by the employer on behalf of the worker, are complied with. — [bron]() - Risk conclusion: Non-negligible risk — [bron]() - Geopolitical scale: Brazil — [bron]() - Source type: Native Forest-public, Native Forest-private, Native Forest-SLIMF , Forest Plantation-public, Forest Plantation-private, Forest Plantation-SLIMF — [bron]() - Risk threshold: 35. 1.     Identified laws are not consistently upheld by all entities, are often ignored, are not enforced by relevant authorities, or any combination thereof; — [bron]() - Description of risk: Brazilian law requires employers to deduct the appropriate taxes and social security contributions from employees' wages and ensure timely payments. However, high levels of informality, precarious working conditions, and low levels of professional qualification, coupled with inadequate oversight by labor authorities, especially in remote areas and in natural forest management. Furthermore, workers in these regions face substantial barriers to accessing remedial justice, compounding the issue. — [bron]() - Type of verifier: Others — [bron]() - Mitigation requirement level: Recommended — [bron]() - Associated documents: 1. Work Contract (Contrato de Trabalho) 2. Work License (CTPS - Carteira de Trabalho) 3. Collective Agreement (Acordo Coletivo do Sindicato) 4. Payslips (Holerite) 5. Records of Social Insurance Contributions 6. Financial and Tax Filings Records — [bron]() - Risk mitigation measure: Verify, through review of associated documents and field inspection, that legal requirements related to employment contracts, collective agreements, payroll, and statutory labor obligations are complied with. For example: 1. Documentation review a) Collective agreements, where applicable, reflect negotiated terms and conditions related to wages, benefits, and working hours; b) Employment contracts and job descriptions correspond with assigned roles and responsibilities; c) Payroll records demonstrate compliance with legal and contractual wage obligations; d) Records show compliance with legal requirements for vacation entitlements, overtime compensation, and labor support provisions; e) Statutory deductions, including social insurance contributions, are correctly calculated and remitted; f) Income taxes withheld on behalf of employees are accurately calculated and paid to the relevant authorities; g) Employment-related records, including contracts, payroll, tax filings, and social insurance documentation, are accurate, up to date, and available for all workers, including employees and contractors. 2. Field verification a) Work performed corresponds with employment contracts and documented job roles; b) Working conditions observed are consistent with collective agreements and legal requirements; c) Labor support provisions, such as access to medical services, safe working conditions, and grievance mechanisms, are effectively implemented; d) No inconsistencies are observed between documented employment conditions and practices applied in the field. — [bron]() - Other relevant information: N/A — [bron]() - Source workbook row: 36 — [bron]() ## Relaties - Onderdeel van: [FSC Risk Assessment voor Brazilië — 2-0]() (`isPartOf`) - Over: [Brazilië]() (`about`) - Over: [FSC Risk Assessment indicator 35 — Legal requirements related to workers’ wages and other payments, such as social insurance contributions and the payment of social and income taxes withheld by the employer on behalf of the worker, are complied with.]() (`about`) - Over: [Brazilië: FSC-indicator 35 — non-negligible risk]() (`about`) - Vermeldt: [Mitigation measure onder het FSC Risk Assessment Framework]() (`mentions`) - Vermeldt: [Non-negligible risk onder het FSC Risk Assessment Framework]() (`mentions`) - Vermeldt: [Native Forest-public — FSC Risk Assessment Brazilië]() (`mentions`) - Vermeldt: [Native Forest-private — FSC Risk Assessment Brazilië]() (`mentions`) - Vermeldt: [Native Forest-SLIMF — FSC Risk Assessment Brazilië]() (`mentions`) - Vermeldt: [Forest Plantation-public — FSC Risk Assessment Brazilië]() (`mentions`) - Vermeldt: [Forest Plantation-private — FSC Risk Assessment Brazilië]() (`mentions`) - Vermeldt: [Forest Plantation-SLIMF — FSC Risk Assessment Brazilië]() (`mentions`) ## Identificaties - FSC Risk Mitigation row: `FSC-RA-BRA-02-2026 row 36` — [resolver]() - FSC risk indicator: `35` — [resolver]() ## Bronnen - [Bron](): Official FSC Risk Assessment FSC-RA-BRA-02-2026; Risk Mitigation worksheet row 36. ## Andere representaties - [HTML]() - [Schema.org JSON-LD]() - [Volledig RDF JSON-LD]() - [Turtle]()