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COST AND ECONOMIC IMPACTS










                                                      MONTHLY EMPLOYER COST ($REAIS)                                                                                    %                                 MONTHLY AMOUNT





                                                                                Gross Salary                                                                        100%                                            $1,476.75




                                                              Social Security (Employer Paid)                                                                         8%                                               $118.14





                                                                        Unemployment Fund                                                                             8%                                               $118.14




                                                                Unemployment Penalty Fund                                                                             3%                                               $47.26





                                                                     Workers Compensation                                                                          0.80%                                                $11.81




                                                                           13th Month Salary                                                                                                                          $147.67




                                                                            1/3 Vacation Pay                                                                                                                           $49.22




                                                                              Transportation                                                                                                                          $243.00





                                                                                       Total                                                                                                                         $2,211.99














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