If you look at the spreadsheets you will see, for example, the 13th salary included as overhead. It's not overhead: it's part of employee income and goes directly in their pocket.

The 95% figure is for hourly employees and counts worst-case expenses over their raw hourly rate. In every other country vacations (including weekends!) are just counted as employee income and in that spreadsheet it's accounted as some sort of tax. Every country's overhead rate would go up if you accounted things in this absurd way.

The FGTS is a really stupid scheme that should die but ultimately goes into the employee's pocket, so it's also a form of income and not a tax. (It's a kind of mandatory savings account.)