Bracell offers employees a defined contribution benefit plan, which is based on monthly contributions made equally by both employee and employer. This is a voluntary plan with nationwide coverage. The purpose of the benefit is to encourage employees to build financial reserves throughout their careers, providing greater financial security in retirement and supplementing the public pension system.

Under the current model, no liabilities are generated, as monthly contributions are immediately allocated to a dedicated fund for each enrolled participant. Our strategy fully ensures coverage of the plan through monthly deposits matching employee contributions. Because it is a defined contribution structure, the organization does not require or set a vesting period, as coverage is already guaranteed under the current model.

Pension plan contribution policies vary by operation:

• São Paulo (Pulp) and Southeast Paper operations Employees contribute 5.64%, calculated in accordance with the current salary policy, and the company matches 100% of the amount contributed by the employee.
• Bahia Pulp: Employees contribute between 1% and 9% of their salary. The company matches at least 100% of the employee’s contribution and may contribute up to 200%, depending on length of service.
• Northeast Paper Operations: At present, this benefit is not offered in this operation. 

For confidentiality reasons, Bracell does not disclose financial information.