Brazil has published Law No. 14.663 of 28 August 2023 in the Official Gazette, which includes measures regarding the minimum monthly salary (wage) and the monthly individual income tax brackets/rates. Regarding the minimum salary, Law No. 14,663 provides that the minimum monthly salary is BRL 1,320.00 with effect from 1 May 2023, confirming announcements on the minimum monthly salary earlier in the year. The law also provides that the minimum daily and hourly salary are BRL 44.00 and BRL 6.0…