Brazilian companies, month by month, have their payroll burdened by the Local Authority Pension, with the entry into account the contribution of funds should not include the amount calculated.
The value to be calculated for the purpose of payment of contribution to the INSS should be calculated only on the amount paid over the money remuneration, explains Naila Gonçalves, Coordinator of Intelligence and Corporate Tax of Scalzilli.fmv & Associates, but in practice that body requires be given under any amount paid to employees.
In a recent decision, the the First Chamber of the Supreme Court changed its view recognizing that the amounts paid by way of Maternity Leave and Salary not incorporate retirement nor configure as consideration for services rendered by the employee is actually a compensation or an indemnity legally provided, why can not cover social security contributions.
This decision in spite limit recognition only to the incidence figures for Maternity Leave and Salary is a victory for taxpayers and a precedent for general change in our understanding of the courts.
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