The entry into force of Law 15.371/26, which gradually extends paternity leave in Brazil to 20 days, not only redefines the role of fatherhood in the labor market and expands individual rights, but also promotes gender equality and has concrete impacts on companies and their legal departments. Its implementation requires the review and adaptation of company regulations, procedures, and policies.

However, since implementation is not immediate, companies and law firms have a reasonable timeframe to prepare. According to Article 11 of the regulation, implementation will be phased in gradually:

• Until 31/12/2026 (current situation): the 5 days of paternity leave remain in effect;
• As of 01/01/2027: the permit is reduced to 10 days;
• From 01/01/2028: extended to 15 days;
• As of 01/01/2029: reach the final level of 20 days.

As a first step, organizations will need to review their internal human resources policies, regulations, and payroll systems to account for the new duration of the leave, ensuring the correct legal classification of absences when necessary.

On an operational level, it will be necessary to update absence and benefits controls due to the increased sick leave and the resulting need for team reorganization. Internal policies and current collective bargaining agreements will also need to be reviewed; HR and compliance teams will need to be trained for the consistent application of the regulations; and procedures will need to be aligned with the Accounting department for pension compensation purposes, where applicable.

The law establishes the extension of the leave and the creation of the benefit, but several specific cases will depend on subsequent regulations or systematic interpretation. Based on the current legal framework, a possible extension of the benefit can be foreseen in cases such as adoption or legal guardianship, the birth of a child with special needs—depending on what future regulations determine—and even incentive programs through company policies.

The benefit could be denied, in principle, in the absence of a formal employment relationship or affiliation with Social Security; non-compliance with legal or documentary requirements; the existence of fraud or simulation; or in situations outside the legal scope, such as relationships of an exclusively civil nature without regulatory provision.

For companies participating in the Empresa Cidadã Program—which already included extending the permit from 5 to 20 days—this duration now becomes the general rule. This reduces the program’s competitive advantage in this specific area and may lead to a decrease in the tax incentive linked exclusively to that benefit. It will be necessary to assess whether an additional extension or a reconfiguration of the program will be established once the full regulations are published.

The new law also brings into effect enhanced job security. It is recommended to avoid dismissals without just cause during the job security period, to properly document any termination for just cause, and to consult the legal department before initiating any termination process involving employees on leave or under job security protection.

Risks, costs and standards

There are significant differences for law firms. Lawyers employed under employment contracts (under the CLT regime, Brazilian labor law) are fully covered by the new regulation. However, for associate lawyers or partners who are not employees, there is no direct legal obligation: the adoption of the leave must be carried out through internal policy or individual agreement, similar to how maternity leave is already managed in non-employment contracts. In these cases, it is essential to formalize the conditions in internal regulations or a partnership agreement to prevent future claims of discriminatory treatment or demands for equal rights.

All these adaptations are causing concern among managers, as they directly impact cash flow. The law also establishes paternity pay, with Social Security contributing to the financing of the benefit. The implementation of this measure still depends on lower-level regulations, but, by analogy with maternity pay—governed by Article 72 of Law 8.213/91—two possible scenarios are emerging: compensation via collection slip/eSocial, which will likely be the most common mechanism, or direct payment by Social Security at the request of the member.

In any case, companies will have to assume the advance payment to the employee with subsequent reimbursement, which may involve delays in compensation and some operational uncertainty until the final regulations are published. Given this situation, it is recommended to establish financial provisions to the extent possible and closely monitor regulatory developments.

A strategic upgrade in People Management

Beyond the structural changes and costs involved, the new law opens up concrete strategic opportunities in human resource management. Well-structured and with solid legal backing, it can become an effective tool for talent retention.

This new benefit can strengthen the employee value proposition, especially among professionals in the early stages of family life. It can also increase engagement and job satisfaction by demonstrating that the company is aligned with modern wellness and work-life balance practices. Furthermore, it helps reduce employee turnover, particularly in strategic positions where losing a key professional has a significant operational and financial impact.

The law also contemplates its application to diverse legally recognized family structures, such as same-sex couples and single-parent adoptions, in accordance with the constitutional principles of equality, protection of the family, and non-discrimination. Any gaps that may exist will be resolved through regulations or jurisprudential consolidation.

This perspective positions paternity leave as a differentiating factor in the labor market, especially in sectors with high demand for qualified professionals. From a gender equality standpoint, it contributes to a more equitable distribution of family responsibilities between men and women, alleviating the historical burden placed on female workers. Furthermore, it helps reduce indirect biases in hiring and promotion processes for women, as absences for childcare cease to be a factor exclusively associated with women.

Additional advantages include reducing the risk of structural discrimination in career management practices and aligning with constitutional principles of equality and with ESG (Environmental, Social and Governance) criteria, which are increasingly relevant in today’s corporate environment.

Companies that implement paternity leave with clear, equitable, and properly formalized internal policies, documented in regulations or HR manuals, will be better positioned to face the future of the labor market. Ultimately, extending paternity leave is no longer just an operational challenge but has become a powerful tool for governance, reputation, and organizational sustainability.

By Rachel Elisa Dourado Vaz, lawyer specializing in Labor Law at Tardioli Lima Law Firm.