Supreme Court establishes criteria for fines imposed on companies that distribute profits while owing taxes
09/10/2026HIGHLIGHTS
End of the 6-day work schedule: Impacts and adjustments for companies
New rules raise points of concern for labor relations management
The approval of Proposed Constitutional Amendment (PEC) No. 221/2019, which provides for the end of the 6-day work schedule, brings changes to the organization of work shifts and requires companies to pay close attention to team planning, work schedules, and collective bargaining.
Check out the changes and points to note:
1. When will the 6x1 work schedule be phased out?
The transition will take place in two phases, beginning on the date the constitutional amendment is published:
- First phase: a 42-hour workweek, two months after publication.
- Final phase: a 40-hour workweek, 12 months after publication.
2. How does this change affect companies that already use the 5x2 work schedule?
These companies will also need to assess the effects of the reduction in the weekly limit.
This is because some employees work 44 hours per week, with the hours corresponding to Saturday distributed among the weekdays. With the 40-hour limit, it will be important for the company to review the distribution of daily hours, work hour controls, and existing compensation agreements.
3. Do days off have to fall on Saturdays and Sundays?
Not necessarily. The proposal provides for two days of paid weekly rest, one of which should preferably be on Sunday, but does not require that the days off coincide with the weekend.
This provision is relevant for companies in retail, healthcare, services, and other sectors that operate continuously. In such cases, the scheduling of shifts must take into account the continuity of operations and compliance with the new rest rules.
4. Could a reduction in working hours lead to lower wages?
No. The proposal stipulates that a reduction in working hours may not result in a pay cut.
5. What are the exceptions?
The law provides that workers with a college degree and a monthly salary equal to or greater than 2.5 times the RGPS (General Social Security System) ceiling, currently BRL 21,188.87, may be exempt from the rules regarding the duration and monitoring of the daily workday. Even so, these workers must be guaranteed the right to two days off per week.
In addition, the constitutional amendment proposal (PEC) provides for the possibility of adopting temporary measures, through a complementary law, for individual microentrepreneurs, microenterprises, and small businesses, provided that employment levels are maintained.
6. What happens with overtime and time banks?
The approved regulation maintains the rules regarding overtime and work-time compensation mechanisms, such as time banks.
7. What steps should companies take right away?
Planning ahead can make it easier to adapt to the new rules and reduce labor risks.
Among the key steps for adapting to the end of the 6x1 work schedule are:
Map out current work hours and schedules;
- Review individual employment contracts, compensation agreements, and collective bargaining agreements;
- Identify the need for negotiations with labor unions;
- Review time-and-attendance systems and work schedule management procedures;
- Estimate the operational and financial impacts of the reduction in hours worked;
- Assess the need for new hires.
How DPC can support your company
Domingues e Pinho Contadores helps companies organize their labor and social security processes, assisting with the evaluation of routines, the planning of necessary adjustments, and the development of procedures that comply with legal requirements. Count on our support: dpc@dpc.com.br.
How can DPC help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
See more
Sign up for our Newsletter:
Are you interested?
Please contact us, so we can understand your demand and offer the best solution for you and your company.
Rio de Janeiro
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
São Paulo
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Macaé
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318
