End of the 6x1 Work Schedule: Risks and Payroll Impacts
The reduced working week does not change the monthly salary, but it does change the hourly rate, the calculation base for paid weekly rest (DSR) and the calendar rules.
Below are the key points of attention.
Key Risks for Employers
1. Higher Hourly Cost
The monthly divisor drops from 220 to 200: the hourly rate rises 10%, increasing the cost of overtime, night-shift premium and other hour-based pay items.
2. Habitual Overtime
Keeping operations at 44 hours generates around 17 overtime hours per employee per month, with knock-on effects on DSR, vacation pay, 13th salary, FGTS and INSS.
3. Irregular Days Off
Work performed on a rest day without a compensatory day off must be paid at double rate.
4. Invalid Hour Compensation
Outdated hour-compensation agreements and hour banks may be invalidated, requiring the hours to be paid as overtime.
5. Contracts and CBAs
Collective bargaining agreements (CBAs), employment contracts and outsourcing contracts based on 44 hours require review and, where applicable, renegotiation.
6. eSocial and Inspections
Inconsistent working hours across the employment contract, time records and eSocial (event S-2200) expose the company to fines and labor liabilities.
Simulation: DSR on Overtime
Salary R$ 5,000.00 – 20 overtime hours at 50%
| Item | Today – 44h (6x1) | Transition – 42h (5x2) | Final – 40h (5x2) |
|---|---|---|---|
| Hourly rate (salary ÷ divisor) | ÷ 220 = R$ 22.73 | ÷ 210 = R$ 23.81 | ÷ 200 = R$ 25.00 |
| 20 overtime hours at 50% | R$ 681.82 | R$ 714.29 | R$ 750.00 |
| Working days / rest days in the month | 26 / 4 | 22 / 8 | 22 / 8 |
| DSR on overtime (OT × working days ÷ rest days) | R$ 104.90 | R$ 259.74 | R$ 272.73 |
| Overtime + DSR | R$ 786.71 | R$ 974.03 | R$ 1,022.73 |
| Total monthly pay | R$ 5,786.71 | R$ 5,974.03 | R$ 6,022.73 |
Watch Closely: Employer charges (employer INSS, FGTS) follow the same variation. DSR on overtime alone rises 160%.
Assumptions
30-day month with 4 Sundays and 4 Saturdays, no public holidays; Saturday as the 2nd paid rest day; divisors 220/210/200.
Vacation: Mind the Start Day
The CLT (art. 134, §3) prohibits vacation from starting within the two days preceding a public holiday or paid weekly rest day.
With Saturday becoming a paid rest day (DSR), vacation can no longer start on Thursdays, in addition to Fridays.
✓ start permitted · × start prohibited · DSR paid rest day
Action Point: Ideally, vacation should start between Monday and Wednesday.
If the 2nd day off falls on another weekday, the restriction follows the employee's schedule.
Important Notice
General informational material based on the text approved by the Federal Senate on 14 October 2026; it does not constitute a legal opinion. Illustrative simulation: the DSR calculation methodology with two weekly rest days may be subject to regulation and to collective agreements.
