{"id":13998,"date":"2024-10-18T16:11:23","date_gmt":"2024-10-18T19:11:23","guid":{"rendered":"https:\/\/www.pryorglobal.com\/?p=13998"},"modified":"2024-11-05T14:49:27","modified_gmt":"2024-11-05T17:49:27","slug":"desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/desoneracao-da-folha-de-pagamento-mantida-ate-2024-e-implementacao-gradual-da-reoneracao-a-partir-de-2025\/","title":{"rendered":"Payroll tax exemption maintained until 2024 and gradual implementation of the exemption from 2025 onwards"},"content":{"rendered":"
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An\nextensive negotiation process between the government and the National Congress\non the payroll tax exemption <\/b>has finally come to an end.<\/o:p><\/span><\/p>

\n\n<\/p>

Published\non September 16, 2024, <\/span>Law 14.973<\/span><\/a> establishes the transition regime\nfor the Substitute Social Security Contribution on Gross Revenue<\/b> (CPRB<\/b>)\nfor the companies mentioned in articles 7 and 8 of Law 12.546\/2011.<\/o:p><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The current exemption rules remain in force until December 31, 2024, with taxation gradually resuming as of 2025<\/span><\/p>\n

The consensus reached reflects a balance between the need to stimulate strategic sectors of the economy and the search for fiscal adjustment, directly benefiting municipalities facing financial challenges.<\/span><\/p>\n

Between 2025 and 2027, the benefited companies will be able to opt for the exemption gradually, paying a proportional rate on payroll and another on gross revenue, according to the staggered schedule provided for in Article 9-A of Law No. 12,546\/2011 and subject to taxation in the following proportions:<\/span><\/p>\n

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According to article 4 of Law No. 14,973\/2024<\/a>, from January 1, 2025 until December 31, 2027, the company that chooses to contribute under the terms of articles 7 to 9 of Law No. 12,546, of December 14, 2011, must sign an agreement in which it undertakes to maintain, in its workforce, throughout each calendar year, an average number of employees equal to or greater than 75% (seventy-five percent) of the average for the immediately preceding calendar year.<\/p>

If this requirement is not met, the company will lose the right to the contribution on gross revenue in the following calendar year, and will have to pay the contributions provided for in items I and III of article 22 of Law No. 8212\/1991, at the rate of 20%.<\/p>

You can count on Pryor Global<\/strong> to help you with this and other matters.<\/p>

We offer specialized support in the areas of accounting, tax, finance and payroll<\/strong>, serving international companies from various sectors. With a focus on international standards and process optimization, we provide efficient accounting management, adding value through intelligent solutions and advanced technology for data analysis and processing. Schedule a conversation now!<\/p>

Source: Page 1 of DOU – Section 1 – Extra Edition A, number 179, of 16\/09\/2024 – National Press<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Published on September 16, 2024, Law 14.973 establishes the transition regime for the Substitute Social Security Contribution on Gross Revenue (CPRB) for the companies mentioned in articles 7 and 8 of Law 12.546\/2011.<\/p>","protected":false},"author":12,"featured_media":14001,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-13998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bps-business-process-solutions"],"yoast_head":"\nDesonera\u00e7\u00e3o da folha de pagamento mantida at\u00e9 2024 e implementa\u00e7\u00e3o gradual da reonera\u00e7\u00e3o a partir de 2025<\/title>\n<meta name=\"description\" content=\"O fechamento anual \u00e9 um momento bastante movimentado para os departamentos financeiro e cont\u00e1bil de toda e qualquer empresa. 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