[Free translation]
Pursuant to Provisional Measure 774/2017, taxpayers from various segments who opted at the beginning of the year to calculate the Social Security Contribution on Gross Revenue (CPRB), instead of the 20% calculated on the payroll (CPP), were again subject to CPP as of July / 2017.
We emphasize that this MP must be evaluated by the National Congress, for its conversion into law, until 10/8/2017, under penalty of expiration. We also point out that by its Draft Law on Conversion, the beginning of validity of the so-called "Reoneration" is scheduled for 1/1/2018, in addition to providing for the option of CPRB for other sectors / activities.
As a result of these deadlines and the legislative process, in practice, taxpayers affected by these changes are subject to legal uncertainty as to how to determine the employer's social security contribution and to a lack of definition regarding the provision of information to government (GFIP) regarding jurisdiction July 2017.
This is because the original wording of the MP is still valid (at the latest until 10/8/2017) and the Project of its conversion into law has other forecasts, as stated.
Considering the above, there are the following definitions to occur until 10/8/2017:
a) The conversion into law with the possible extension of the beginning of the "Reissue of the Payroll" to 1/1/2018.
b) The National Congress does not vote and MP loses its validity. In this case, the Congress shall publish an act regulating the effects of the PM during its term, which will imply the definition of the form of calculation of the employer's social security contribution (CPRB or CPP) for July / 17 jurisdiction.
There is, finally, the possibility of judicial questioning regarding the beginning of validity already in 2017. Regarding this possibility, although there are already some decisions on the matter, we recommend waiting for the National Congress to vote, in order to avoid possible costs and unnecessary judicial demands .
Finally, we remain at the disposal of our clients to analyze the situation of each specific case.
