IBM registered itself (in Brazil) as a sales company.
sales workers have a 44-hour workweek — four hours more than the limit for tech workers. The latter are also entitled to a higher minimum wage, overtime pay, and profit participation — a year-end bonus that depends on the company’s annual profit.
So that they don’t have to pay bonuses and make them work 44 instead of 40 hours per week. IBM registered itself (in Brazil) as a sales company.