[Free translation]
The "Reissuance of the Payroll" was revoked for several activities that they opted earlier this year for the Social Security Contribution on Gross Revenue (CPRB). This amendment follows from the edition of MP No. 794/17, published yesterday (9/8/17), which repeals MP No. 774/17.
Unfortunately, MP No. 794/17 was silent regarding the form of calculation of the employer's social security contribution for July / 17, which gives rise to different interpretations regarding the effects of the MP that was revoked.
Therefore, in relation to July / 17, we recommend to wait until August 18 (if possible) to determine if this payment will be determined on the payroll or gross revenue (CPRB).
Any news on the matter (legal change and / or manifestation of the Federal Revenue Service) will inform you as soon as possible, as well as we are available to assist in the decision.
Regarding the additional 1% rate of COFINS-Import, provided for in § 21 of art. 8 of Law 10,865 / 04, the same has been due again since yesterday (9/8/2017), due to the abrogation of MP nº 774/17 by MP nº 794/17.
