Brazil Guide 2026 : Brazil
Ranked Individuals
Provided by Balera
The firm’s history began in 1999, when Wagner Balera retired from the National Social Security Institute (INSS) to focus on legal practice specializing in social security. Wagner is a national authority on matters related to social security taxation.
Since its founding, BALERA firm plays a leading role in the most relevant discussions on social security in Brazil, whether by assisting in the elaboration of legislation and social security policies, as well as acting in the superior courts in the defense of the interests of the main actors in this area. The studies prepared by Wagner Balera are frequently cited by ministers of superior courts.
Balera is also a protagonist, participating in the formation of several judicial precedents, with emphasis on Themes nº 709, 334, and 689 of the STF and Theme nº 995 of the STJ. In the social security practice, the firm has key works in:
Credit:
Identification and recovery of overpaid social security contributions.
Payroll analysis to map contingencies and opportunities.
RAT/SAT simulations to optimize contribution.
Correction of provisions and reversal of liabilities.
Adjustment of expatriate employee relations.
Strategic opportunities from CPRB changes.
Liabilities:
Social security risk management (GRP).
Handling inspections to minimize violation notices.
Strategic analysis of violation notices.
FAP management through defense motions and data control.
Defense in INSS recovery actions for work accidents or illnesses.
Provided by Chambers
Balera is an acclaimed group of experts in this field, which evokes praise for its academic and practical advice on social security contributions on profit-sharing plans, legal opinion on special retirement and harmful work conditions, as well as risk assessment on recovery of social security credits. The firm is regularly engaged by clients from the banking, automotive and entertainment sectors.
Provided by Chambers
Balera acted as Amicus Curiae for the Brazilian Institute of Social Security Law (IBDP) in a case before the Superior Court of Justice involving social and legal impact concerning the rights of pregnant women during the pandemic.
Provided by Chambers
Balera's team posseses exceptional technical expertise. It adds value through strong client relationships and consistent results.
Balera’s legal team is outstanding. The law firm is exceptional and unmatched. For us, Balera is the best in the market and the only ones we trust for social security matters.
Balera provides an end-to-end legal assistance with a responsible approach, an agile and highly skilled team, and an unwavering transparency that sets them above the market.
Provided by Chambers
Wagner Balera is a distinguished social security authority who has forged a formidable reputation as one of the country’s leading scholars and legal professionals in the field.
Wagner Balera is the founding father of social security law in Brazil.
Wagner Balera is a role model.
Wagner Balera's advisory opinions are incredible and he is the great name in social security literature in Brazil.
Fábio Lopes Vilela Berbel is acknowledged for his precise legal work and local expertise in analysing recovery of social security credits, legal opinion on the incidence of contributions on profit sharing and administrative defence on regularity of taxation.
Fabio Lopes Vilela Berbel's consistency and technical knowledge are exceptional.
Gustavo Mitne has experience in tax, social security and corporate law. He advises on high level matters involving the interpretation of tax and social security legislation and leads mandates related to the recovery of substantial tax credits. His practice covers complex advisory work and contentious issues.
Gustavo Mitne identifies legal issues and also thinks beyond them. He brings business acumen and speaks plainly when we need to course‑correct.
Social Security
Social Security
Social Security
Provided by Balera
Wagner Balera
View profile of Wagner BaleraGustavo Mitne
View profile of Gustavo MitneFábio Lopes Vilela Berbel
View profile of Fábio Lopes Vilela Berbel
Chambers is the leading data and intelligence partner for the legal sector.
