The exemption of social security contributions on the corporate payroll began to be adopted in 2011 to reduce spending on labor and stimulate the economy. It replaced the payroll as a base for calculating this contribution.
On this topic, the changes introduced by Provisional Measure 669/15, which come into force on June 1, 2015, can be summarized in two items:
a) the payment of social security contribution on gross revenue to replace the INSS on the sheet becomes optional. The taxpayer may annually opt for the system that suits you.
b) the percentage of incidence on gross revenues more than doubled. The rate of 1% social security contribution on gross revenue goes to 2.5% for industries and service providers who had to spend 2% rate to 4.5%.
With these changes the government is increasing taxes for massive Most companies that are subject to the payment of social security contribution on gross revenue (CPRB). The percentage increase is not the same for all companies, as the weight of the sheet on the gross revenue can vary greatly from one company to another.
We understand that these changes signify by increasing taxes, going against a country that needs to encourage its production.
Best regards
Alfredo D. Petry
Lauffer Advocacy and Advice
