Last March 9th it was published the Law No. 13,257 / 2016, which establishes guidelines for the implementation of public policies for early childhood having in mind the importance of the early years in child development.

In accordance with the principles and guidelines, art. 473 of the Consolidation of Labour Laws (CLT) has been modified, regarding the legal absences of the male employees:

“Up to 2 days to attend medical appointments and complementary examinations during the pregnancy period of their wife or partner, and
One day per year to accompany the son of up to six years in medical consultation.”

Regarding the extension of paternity leave, it has included a clause in Article 1 of Law 11.770 / 2008, that establishes the Corporate Citizen Program:

“Fifteen days of parental leave, under this Act, in addition to the five days set out in art. 10 of the Act of Constitutional Provisions.”

The increase of the parental leave is not required for every company, only for those which join the Corporate Citizen Program, created in 2008 by the government, which aims to stimulate the maternity leave of six months. The rule also applies in cases of adoption.

Article 5 of the Act was also amended, and shall take effect with the following text:

“Art. 5. The legal entity taxed based on taxable income may be deducted from the tax due in each period of calculation, the total full amount of the salary paid to the employee in the days of the extension of the maternity/ paternity leave, prohibited the deduction as operating expenses. “