Law 14,457/22, sanctioned on September 22, 2022 as a conversion into law of Executive Order 1.116/21, creates the "Emprega + Mulheres" (Employ + Women) Program to place and maintain women in the labor market by implementing measures to support parenthood, training in strategic areas for professional advancement, and support for returning to work after the end of maternity leave.

The program also recognizes good practices in promoting women's employability and establishes measures to prevent and combat sexual harassment and other forms of violence in the workplace.

We will now analyze the main innovations brought about by the law.

Parenting support measures

• Childcare assistance

By means of an individual agreement or collective bargaining agreement, the law authorizes implementation of a day-care reimbursement benefit for employees who have children up to 5 years and 11 months of age, payment of daycare or preschool, or reimbursement of expenses with other services of the same nature, as long as the expenses are proven.

Observing the requirements provided for by the law, the amounts paid as day-care reimbursement do not have salary nature. For this reason, they are not incorporated into the employees’ remuneration for any purpose, do not constitute a basis for social security contributions and labor charges (FGTS deposits), and do not constitute taxable income for the beneficiary.

An act of the Federal Executive Brach will determine the limits of values for granting the day-care reimbursement and the accepted methods of provision of services, including payments to individuals. Companies should keep an eye on how this topic evolves.

• Teleworking

When allocating vacancies for activities that can be performed through remote work, employers must give priority to employees with children, stepchildren, or children under legal guardianship up to the age of 6, or with disabilities, with no age limit.

Flexible work and vacation arrangements

Observing the directive and management power of the company, and considering the express will of employees, it is possible to provide flexible working hours to employees who have children, stepchildren, or people under their guardianship up to 6 years old or with disabilities.

Such flexible hours can be implemented by means of a special working hours arrangement via a time bank (bank of hours), a part-time arrangement, flexible work start and end times, and advance of individual vacations, by means of an individual or collective agreement.

Measures to train women

The law provides that employers may suspend the employment contract for female employees interested in a professional training course or program offered by the employer, as long as the suspension is formalized in an individual or collective bargaining agreement.

The professional training course or program offered by the employer must prioritize areas that promote the professional advancement of employees or areas with low female participation, such as science, technology, development, and innovation.

During the suspension of the contract, the employee will be entitled to a professional qualification scholarship to be funded by the Workers Support Fund (FAT) and the employer may, at its sole discretion, grant a monthly compensatory allowance, not considered as salary for any purpose.

However, if the employee is terminated during the contract suspension period or within six months after returning to work, the employer will pay the employee, in addition to the mandatory severance, a fine to be established in a collective bargaining agreement. The fine will be at least 100% of the value of the last monthly remuneration prior to the suspension of the employment contract.

Measures to support the return to work after maternity leave

• Suspension of the employment contract of employed parents

The law allows the father/companion, upon formal request and in agreement with the company, to suspend his employment contract after the end of his wife's or partner's maternity leave in order to provide care and establish a bond with the children, monitor the children's development, and support his wife's or partner's return to work, through participation in a remote professional training course or program, offered by the employer, with a maximum workload of 20 hours per week. The suspension must be formalized via individual or collective bargaining agreement.

During the suspension of the contract, the employee will be entitled to a professional qualification scholarship to be funded by the Workers Support Fund (FAT) and the employer may, at its sole discretion, grant a monthly compensatory allowance, not considered as salary for any purpose.

However, if the employee is dismissed during the contract suspension period or within six months after returning to work, the employer will pay the employee, in addition to the mandatory severance, a fine to be established in a collective bargaining agreement. The fine will be at least 100% of the value of the last monthly remuneration prior to the suspension of the employment contract.

• Changes in the Corporate Citizenship Program

The 60-day maternity leave extension offered by citizen companies can be shared between the requesting female employee and male employee, provided that both are employees of a legal entity that adheres to the Citizen Company Program and that the decision is adopted jointly, in the manner to be established in the regulation.

The company participating in the Citizen Company Program is also authorized to replace the extended maternity leave period with a 50% reduction in working hours for a period of 120 days, by means of an individual agreement and payment of the full salary.

Measures to prevent and combat sexual harassment and other forms of violence in the workplace

Companies obligated to create and maintain a Cipa must adopt the following measures, in addition to others they deem necessary, to prevent and combat sexual harassment and other forms of violence in the workplace:

• Inclusion of rules of conduct regarding sexual harassment and other forms of violence in the company's internal rules, with wide dissemination of their content to male and female employees;

• Establishing procedures for receiving and following up on complaints, investigating the facts, and, when applicable, applying administrative sanctions to those directly and indirectly responsible for acts of sexual harassment and violence, guaranteeing the anonymity of the person making the complaint, without prejudice to the applicable legal procedures;

• Inclusion of topics related to preventing and fighting sexual harassment and other forms of violence in the Cipa's activities and practices; and

• Provide, at least every 12 months, training, orientation, and awareness actions for employees from all hierarchical levels of the company on topics related to violence, harassment, equality, and diversity in the workplace, in accessible and appropriate formats that present maximum effectiveness of such actions.

The Cipa, previously called the Internal Commission for Accident Prevention, is now called the Internal Commission for Accident and Harassment Prevention.

These measures must be adopted within 180 days after September 22, 2022.

Companies must therefore update their internal practices and policies.

“Emprega + Mulher” Seal

The new law creates the Emprega + Mulher Seal, which seeks to recognize companies that stand out for organizing, maintaining, and providing day-care and pre-school facilities to meet the needs of their female and male employees, and good practices by employers who seek, among other objectives:

• encourage the hiring, occupation of leadership positions, and professional advancement of women, especially in areas with low female participation, such as science, technology, development, and innovation;

• share parenting responsibilities equally;

• promote the culture of equality between women and men;

• offer flexible work arrangements;

• provide leave for women and men that allows them to care for and bond with their children;

• effectively support female employees and those providing services in its establishment in the event of harassment, physical or psychological violence, or any violation of their rights in the workplace; and

• implement programs to hire unemployed women in situations of domestic and family violence and to shelter and protect their employees in situations of domestic and family violence.

Companies that qualify to receive the Emprega + Mulher Seal must report annually on their compliance with the requirements introduced by the law.

Companies holding the Emprega + Mulher Seal may use it to publicize their brand, products, and services. It is forbidden to extend the use of the seal to the economic group or in association with other companies that do not hold the seal.

In view of these changes and innovations, companies must reassess their practices and policies to adapt them to the new obligations and study opportunities to introduce new benefits or practices in line with the Emprega + Mulheres Program guidelines.