BRAZIL. 2013 was a slow year in Brazil with just over 2% GDP growth.

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BRAZIL 2013 was a slow year in Brazil with just over 2% GDP growth. Compared to 2012, however, Brazilian businesses were better able to anticipate market conditions and respond accordingly. As a result, we saw a cautious uplift in hiring activity compared to the cuts and redundancies of previous years. With complex visa application processes and bureaucracy, Brazil continued to deter foreign nationals from entering the labour market. Companies therefore had to meet their skills requirements from the domestic workforce - this was sometimes a challenge due to shortages of talent in several key areas. Meanwhile, salaries rose in line with inflation, with the days of 40% pay uplifts in Brazil very much a thing of the past.

CONTENTS BRAZIL RIO DE JANEIRO Accounting & Finance Engineering SÃO PAULO Accounting & Finance Sales & Marketing Tax & Legal BRAZIL COUNTRY OVERVIEW M anagement skills remained scarce during 2013. Junior recruits found themselves in senior positions, often without the necessary professional experience. In addition, hiring managers faced severe shortages of professionals with sales expertise, English language capabilities and international backgrounds. These trends will continue in 2014, as companies are required to develop more sophisticated sales and management teams capable of delivering growth. With the World Cup and a presidential election on the horizon, the 2014 outlook remains uncertain. All that can be predicted is that while products and consumer goods are likely to boom, industry and property may stall as attention turns to these major sporting and political events. Recruitment will probably remain cautious at best as companies anticipate the changes ahead. Salaries will continue to move in line with inflation (a mandatory practice in Brazil, known as Dissídio), with 8% rises for those staying in existing roles and 15-20% for those moving jobs. Generally, employees will accept smaller salary increases to move now than in the past, as career growth, sustainability and international mobility become more compelling considerations. People are also keeping a close eye on the Brazilian currency, which depreciated against the US dollar and the Euro in 2013. As Brazil begins to negotiate uncertainty in the year ahead, one potential source of optimism is the Campo de Libra oil and gas fields in Rio de Janeiro state. These giant offshore reserves were recently auctioned to a consortium including Petrobras, Shell, Total and two Chinese companies. They are considered among the most promising reserves in the world and could provide a much-needed boost to the Rio de Janeiro economy, bringing salary increases and stimulating recruitment in the oil and gas sector. Salaries will shift in line with inflation with 8% rises for those staying in existing roles and 15-20% for those moving jobs.

RIO DE JANEIRO ACCOUNTING & FINANCE Consolidation was a major theme for most companies in Rio de Janeiro in 2013, but sectors including pharmaceuticals and infrastructure did recruit key posts throughout the year. The forthcoming World Cup also increased hiring activity. Companies in the oil and gas, mining, energy and telecommunications sectors did reduce headcount overall but then recruited top-level specialists, focusing on getting more value from fewer people as a way to manage costs. This year we expect the market recovery to begin. Oil and gas and infrastructure opportunities (and salaries) will increase as the Campo de Libra oil fields are explored. Many multinationals are building back-office teams and roles in demand include: senior accountants, tax managers with tax benefits experience, FP&A specialists and treasury managers, especially if they have international experience and English language skills. The tough conditions in the recruitment market over the last two years have hit job-movers confidence. As a result they re now keen on opportunities for career development and gaining international exposure. Hiring managers should highlight these extra benefits to potential employees, and also speed up the recruitment process to prevent competitors from securing talent first. As with last year, salaries will rise 7-9% in line with inflation, but roles in the oil and gas and energy sectors may command more throughout the year. Salaries will rise 7-9% in line with inflation, but roles in the oil and gas and energy sectors may command more throughout the year. 1-4 YRS EXP 4-8 YRS EXP 9-12+ YRS EXP CFO 300-620k 390-640k Finance & Administrative Manager 120-180k 150-240k 160-270k 175-340k Business Controller 130-200k 150-230k 160-320k 185-360k FP&A Manager 110-180k 140-210k 160-280k 195-305k Treasury Manager 130-200k 160-225k 180-300k 195-315k Accounting Manager 110-160k 120-195k 130-250k 160-270k Internal Auditor 90-130k 100-165k 120-200k 130-217k Accountant Specialist 56-98k 60-105k 61-113k 65-120k Treasury Specialist 66-108k 70-115k 70-122k 75-130k Tax Specialist 61-103k 65-110k 66-113k 70-120k Office Manager 56-94k 60-100k 66-108k 70-115k Administrative Assistant 56-90k 60-95k 61-103k 65-110k

RIO DE JANEIRO ENGINEERING It was a mixed year for recruitment in Brazil s engineering sector. Although the economy was volatile there was still hiring activity in many areas such as energy, oil & gas, property & construction, telecommunications and mining. However, the biggest surprise came from the president of OGX group, who dramatically fell from being the world s fifth richest person to a subbillionaire in only nine months. Eike Batista s group declared a judicial settlement with OGX and OSX, which spooked investors and prevented the development of strategic projects as well as recruitment. This year will see some critical changes for Rio de Janeiro. Petrobrás alone is investing US $147 billion in exploration and production over the next five years, and local policy means 60-70% of this will be ringfenced for domestic suppliers. Hiring managers will be looking for senior mechanical, process and quality engineers. The Campo de Libra oil field exploration will require extremely qualified engineers due to complex geography and environmental concerns and we anticipate increased competition among employers for specialist engineers, geophysicists, geologists and architects. With so many interesting projects about to begin, hiring managers will really have to sell and clearly explain their projects to job-movers, especially as the economic downturn and stock volatility meant salaries did not reach their expected target in 2013 and bonuses were not paid out. Without salary increments to attract and retain people, hiring managers will need to clearly map out career paths and offer opportunities such as MBAs and international experience to attract the highest-calibre candidates. 4-8 YRS EXP 9-12 YRS EXP 12+ YRS EXP Oil & Gas Company Man 213-335k 225-360k 260-460k 275-485k 400-600k 430-620k QHSE Manager 130-265k 150-280k 210-330k 235-340k 270-400k 275-415k Geophysical 120-240k 135-265k 210-330k 235-345k 265-400k 275-425k Project Manager 100-210k 110-230k 200-240k 220-255k 200-300k 220-315k Engineer (Naval, Directional, Fluids, Subsea, Production) 100-213k 110-230k 170-290k 180-305k 270-600k 300-615k Maintenance Engineer 100-200k 120-215k 160-240k 175-255k 175-280k 180-310k Engineering Supply Chain Manager 190-270k 210-290k 265-340k 285-365k 302-400k 325-430k Operations Director 225-290k 245-310k 270-320k 290-345k 285-415k 305-445k Procurement Manager 145-190k 150-205k 180-225k 195-240k 218-302k 235-325k Construction Manager 130-180k 135-190k 165-242k 180-260k 228-372k 245-400k Real Estate Manager 130-190k 140-205k 170-256k 185-275k 190-320k 205-340k Project Manager 125-177k 135-190k 167-242k 180-260k 200-280k 215-300k

SÃO PAULO ACCOUNTING & FINANCE The recruitment market in accounting and finance in 2013 was marked by three strong quarters followed by deceleration at the end of the year, mainly due to uncertainty surrounding the potential business impact of the coming World Cup in June, the presidential elections in October and the late carnival in March. This inconsistent financial forecast meant organisations were cautious about recruiting long-term positions in late 2013. This year hiring managers will be looking for people with a combination of strong technical capabilities and exceptional team-building skills. There will also be demand for strategicthinking professionals with a macro view of the business, to reinforce accounting, cost and control areas. Specific technical expertise such as industrial costs and financial planning will be needed, and there will be a particular call for people with backgrounds in industries such as agribusiness, luxury goods, consumer goods and retail in general. English and other foreign language skills will also help set applicants apart. Salaries in 2013 did not change significantly, aside from the annual federal mandate of 8% wage increases. We expect the same this year. As a result we recommend that hiring managers also offer training, study opportunities and international exchanges to attract and retain talent. Giving staff involvement in the decisionmaking process and defined challenges for professional growth will also be key retention tools when salary rises are not available. Salaries in 2013 did not change significantly, aside from the annual federal mandate of 8% wage increases we expect the same this year. 4-8 YRS EXP 9-12 YRS EXP 12+ YRS EXP Chief Financial Officer 330-520k 335-530k 440-650k 450-655k Finance & Admin Manager 125-180k 130-200k 140-225k 160-238k Head of Controlling 170-260k 185-270k 215-330k 220-340k 270-400k 285-420k Business Controller 110-160k 115-170k 130-220k 140-230k 175-280k 180-300k Cost Controller 110-130k 120-140k 120-180k 130-195k 150-220k 160-240k FP&A Manager 115-200k 125-215k 160-240k 170-260k 210-340k 225-355k Treasury Manager 160-250k 170-260k 180-290k 190-310k 220-365k 230-380k Accounting Manager 110-160k 120-175k 130-220k 140-240k 135-280k 145-300k Internal Audit Manager 100-150k 110-160k 120-200k 125-210k 135-250k 145-270k

SÃO PAULO SALES & MARKETING In 2013 recruitment was driven by the reaction to 2012 s economic crisis positions and assignments that had been put on hold were available again and there was an active market, especially for sales managers, key account managers and marketing managers. Later in the year however, a downward sales forecast linked to the continuing decrease of Brazilian GDP slowed down recruitment for sales and even more so for marketing. In 2014 we expect a steady increase in demand for key sales professionals who can effectively develop new business. Employers will be looking for core skills but also analytical skills, business acumen and a good balance of strategy and delivery skills these candidates will be in short supply, however. The World Cup in June and presidential elections in October will create short-term vacancies in linked sectors such as tourism, consumer goods and across media particularly as businesses increase advertising surrounding the election but this will affect recruitment in sectors such as infrastructure as resources get diverted away from other ongoing projects. Overall, people who can add value and understand the whole business will be preferred. Social media and English language skills will be key too. Salaries are not likely to increase beyond the 7-8% rise in inflation this year so organisations that can offer a clear career path and training and development programmes will secure the best professionals. In 2014 we expect a steady increase in demand for key sales professionals who can effectively develop new business. 4-8 YRS EXP 9-12 YRS EXP 12+ YRS EXP Sales General Manager 250-305k 270-330k 290-375k 324-410k 360-570k 385-635k Sales Director 200-280k 200-285k 255-340k 275-360k 300-450k 310-470k National Sales Manager 150-210k 160-220k 170-255k 184-275k 225-300k 243-324k Technical Sales Manager 135-170k 140-180k 155-255k 165-270k 245-350k 255-370k New Bus Development Manager 95-135k 110-150k 110-170k 120-190k 155-245k 170-270k Key Account Manager 110-140k 110-140k 135-180k 135-185k 180-250k 180-250k Marketing Marketing Director 185-250k 195-260k 215-310k 225-325k 270-370k 285-385k Digital Marketing Manager 115-150k 125-160k 140-190k 150-200k 190-250k 205-280k Trade Marketing Manager 130-165k 130-170k 145-210k 150-220k 195-300k 205-305k Marketing & Pricing Director 145-190k 157-200k 180-265k 190-275k 235-320k 240-336k Market Research Manager 90-140k 95-150k 115-160k 110-170k 135-215k 145-220k

SÃO PAULO TAX & LEGAL In 2013 Brazil s economy began to grow again. In private practice, there was strong demand for associate-level lawyers and senior lawyers in corporate, mergers and acquisitions, intellectual property and tax roles. In-house lawyers were needed to fill vacancies left by retirement and restructuring. The biggest development though was the Brazilian Bar Association s decision that international law firms had to partner with established local firms in Brazil. This motivated lawyers to look for secure new opportunities within legal firms and in house rather than in international firms. legal co ordinators will also be popular, but we do not expect tax or legal divisions to offer new roles. In addition, tax, intellectual property and corporate law specialists who are fluent in English will also be in short supply, mainly across regulatory segments, infrastructure, oil & gas, agribusiness and fastmoving consumer goods. As salaries will only increase 7-8% in line with inflation, applicants will put more emphasis on training and development. This year legal compliance managers will be in demand because of global cost pressure and the need for corporate transparency but people with a legal academic background are rare. Tax co ordinators, managers and KEY TRENDS In private practice, there was strong demand for associate level lawyers and senior lawyers in corporate mergers and acquisitions, intellectual property and tax roles. The changes by the Brazilian Bar Association motivated lawyers to look for new local opportunities. This year, legal compliance managers will be in demand because of global cost pressure. The Brazilian Bar Association s decision that international law firms should partner with local firms motivated lawyers to look for roles within local firms.

SÃO PAULO TAX & LEGAL 4-8 YRS EXP 9-12 YRS EXP 12+ YRS EXP Tax Tax Director 250-360k 267-385k 280-490k 300-530k Tax Manager 100-210k 108-225k 150-220k 160-235k 190-320k 205-345k Tax Planning Manager 130-220k 140-230k 170-260k 184-280k 230-380k 245-390k Legal Legal Director 250-380k 270-410k 320-480k 340-510k Legal Manager 100-190k 108-205k 135-260k 145-280k 190-350k 205-378k Partner 150-320k 163-345k 300-520k 324-561k Associate Lawyer 85-140k 90-150k 110-170k 120-185k 150-230k 165-250k Legal Compliance Manager 110-172k 120-185k