From meal vouchers to maternity pay: what changes in taxatio
Jan 11, 2024 4:58:03 GMT
Post by firoj8240 on Jan 11, 2024 4:58:03 GMT
In line with the need to simplify tax rules, the Federal Revenue published, on October 19, 2022, Normative Instruction No. 2,110, which consolidates the general social security taxation rules and which comes into force from November 1 2022. The reorganization of the normative collection, through a single instruction for each subject, revoked a large portion of the Revenue acts that regulated the topic, especially IN RFB nº 971/2009. This not only facilitates access to information, but also guarantees greater legal security for taxpayers. According to article 28 of Law No. 8,212/1991, social security contributions only apply to the remuneration earned by employees. For this reason, the discussion about the nature of labor funds — remuneration or compensation — has always been recurrent in the Judiciary, many of them even demanding the understanding of the Superior Courts.
Added to this, we have the advent of the Labor Reform (Law nº 13,467/2017), which reclassified some of the funds, with a consequent change in the calculation basis for Social Security contributions. In this context, the new Normative Instruction , in addition to consolidating the legislation on the subject, also delimited the basis for calculating social security contributions, specifying the installments that are included or not. Furthermore, the positive nature of administrative or judicial jurisprudence stands out , through the mention of 1) Cosit Consultation Solutions; 2) Carf Summaries; 3) Ordinance, Betting Number Data Declaratory Acts, Notes, Opinions and Orders from the Attorney General of the National Treasury (PGFN); 4) Opinion of the Federal Attorney General’s Office (AGU); and 5) Direct Action of Unconstitutionality (ADI). In the case of maternity pay (article 34, I), the STF ruled that its incidence at the expense of the employer was unconstitutional when deciding on Topic 72 (RE 576.967).
The decision extends to contributions from third parties also paid by the employer, but not to the contribution due by the employee, according to Opinion No. 19424/2020/ME. With regard to food assistance (article 34, III), paid in the form of tickets or similar, its inclusion in the calculation base was discussed before the Labor Reform. This, however, made clear the incidence of the social security contribution when the amount is paid in cash. Therefore, the amounts paid through tickets, as they are more similar to the payment of the benefit in nature , must be excluded from the calculation basis of social security contributions, including in the period prior to the reform. This is what Opinion No. 00001/2022 states, approved by the President of the Republic in February 2022. Regarding the transport voucher (article 34, VI), the omission regarding the payment method was corrected. The new IN, in line with the consolidated understanding of the STF, since the judgment of RE 478.
Added to this, we have the advent of the Labor Reform (Law nº 13,467/2017), which reclassified some of the funds, with a consequent change in the calculation basis for Social Security contributions. In this context, the new Normative Instruction , in addition to consolidating the legislation on the subject, also delimited the basis for calculating social security contributions, specifying the installments that are included or not. Furthermore, the positive nature of administrative or judicial jurisprudence stands out , through the mention of 1) Cosit Consultation Solutions; 2) Carf Summaries; 3) Ordinance, Betting Number Data Declaratory Acts, Notes, Opinions and Orders from the Attorney General of the National Treasury (PGFN); 4) Opinion of the Federal Attorney General’s Office (AGU); and 5) Direct Action of Unconstitutionality (ADI). In the case of maternity pay (article 34, I), the STF ruled that its incidence at the expense of the employer was unconstitutional when deciding on Topic 72 (RE 576.967).
The decision extends to contributions from third parties also paid by the employer, but not to the contribution due by the employee, according to Opinion No. 19424/2020/ME. With regard to food assistance (article 34, III), paid in the form of tickets or similar, its inclusion in the calculation base was discussed before the Labor Reform. This, however, made clear the incidence of the social security contribution when the amount is paid in cash. Therefore, the amounts paid through tickets, as they are more similar to the payment of the benefit in nature , must be excluded from the calculation basis of social security contributions, including in the period prior to the reform. This is what Opinion No. 00001/2022 states, approved by the President of the Republic in February 2022. Regarding the transport voucher (article 34, VI), the omission regarding the payment method was corrected. The new IN, in line with the consolidated understanding of the STF, since the judgment of RE 478.