October is the month in which many companies begin to finalize their budget and plan for the next cycle. This is, perhaps, one of the most strategic stages of the year. It is at this moment that we decide where to invest, what to adjust and which practices should be reviewed to ensure that the new year begins with legal certainty, internal coherence and a balance between efficiency and people.
In recent months, adaptations to technological changes have begun to require increased attention. Recently, the topic gained even more relevance with the decision of the Federal Supreme Court (STF) which ordered the National Congress to have a two-year period to regulate the protection of workers in the face of the advancement of artificial intelligence. The measure reinforces a concern that, although not new, has been growing within companies and in the legal environment: that the use of technology and automation needs to be accompanied by safeguards, transparency and dialogue with employees. Even though the specific standard does not yet exist, the message is that this will be an unavoidable topic for 2026.
This discussion, however, is not theoretical. The use of AI tools — whether in candidate selection, performance assessment or productivity monitoring — is already consolidated. These practices require attention to controlling algorithmic biases, confidentiality and impacts on workers. In meetings with multinational companies, it is already possible to observe that companies that operate under more advanced legislation, such as European legislation (especially the AI Act), have anticipated and included these discussions in personnel planning. In Brazil, the time is to do the same: map where artificial intelligence is being used and prepare to respond to future legal and social demands that will come with regulation.
In this same technological context, it is impossible not to talk about the protection of personal data. The advancement of AI makes it even more urgent to review the flow of information, especially in companies that have businesses or subsidiaries abroad. It is essential to observe the General Data Protection Law (Law No. 13,709/2018 — LGPD), especially the principles of purpose, necessity and transparency. International data transfer requires a specific legal basis and, in many cases, the express consent of the data subjects, in accordance with art. 33 of the LGPD. It is worth remembering that, in the United States, as there is no general data protection law as comprehensive as the Brazilian or European ones, these transfers require extra attention.
Planning for the next cycle is not limited to technology, however. The end of the year is also the time when companies turn their attention to their team structure. Decisions on hiring, promotions, movements and possible contractual terminations need to be made with predictability and security. It is necessary to ensure that processes occur in accordance with the Consolidation of Labor Laws (CLT), especially when they require communication with unions or negotiation of substantial changes to contractual conditions (art. 468 of the CLT).
The same reasoning applies to the review of benefit policies, which are often adjusted according to the year’s results. Changes of this nature, especially when they imply reduction or replacement of benefits, need to be well documented and, in many cases, negotiated with employees or their representatives, under penalty of judicial questioning based on the principle of harmful contractual inalterability.
These decisions go hand in hand with another essential movement: the review of internal policies and codes of conduct. Increasingly, companies have strengthened their compliance and ethics manuals, transforming principles into objective procedures. This means defining, for example, when to apply a warning, when to convert it into suspension and under what circumstances a just cause is characterized (art. 482 of the CLT) or, even, defining the criteria for promotions and the granting of variable remuneration. This type of clarity gives security to managers and reduces the scope for allegations of arbitrariness, discrimination or unequal treatment — points frequently discussed in recent labor jurisprudence.
The end of the year is also usually the time when organizations take a broader look at how they operate. This analysis goes beyond financial spreadsheets and includes crossing indicators of organizational climate, absenteeism, absences and litigation. From this data, it is possible to identify bottlenecks and understand whether management practices, feedback or performance evaluation are fulfilling their role well and respecting principles of equality, proportionality and reasonableness.
By integrating this perspective into strategic planning, companies gain predictability, consistency and the ability to anticipate changes. In a scenario that combines technological transformations, new regulations and greater social scrutiny, this vision will be one of the competitive differentiators of 2026.
