On 12/28/2023, the Federal Government published Provisional Measure nº 1202/2023 using the false argument of “relief” the Social Security Contribution on the Payroll” for certain sectors.
According to the Provisional Measure, the companies listed in Annex I, and among these are companies that develop activities related to Information Technology and are registered with CNAE 62.01-5; 62.02-3; 62.03-1; 62.04-0 and 62.09-1, reduced rates of the company's Contribution allocated to Social Security may apply (Art. 22, I of Law 8,212/1991). However, it should be noted that the effective purpose of Provisional Measure 1202/23 is in the provisions of article 6, item II, paragraph d, which revoked Law No. 14,784 of 12/27/2023, recently edited, which extended the validity CPRB – social security contribution on gross revenue until 2027.
“Abes – Brazilian Association of Software Companies, together with other entities representing the 17 sectors that will be affected after April/2024 by the “payroll reinstatement” resulting from the MP under comment, is taking the appropriate measures to nullify the effects of MP 1202/23 with the purpose of maintaining the extension of the exemption in accordance with the provisions of Law 14,784, that is, so that companies in the IT sector continue to have the option of continuing to collect the social security contribution of 4.5% on gross revenue.
Article 7 of MP 1202/23 determines that the changes brought by the MP will take effect from 04/01/2024. In section II of this same Article 7, the MP establishes that “Law no. 2024, FEB/2024 AND MARCH/2024.
In MAY/2024, however, with the collection of social security contributions under the jurisdiction of APRIL/24 (first collection at the rates proposed by “Haddad's MP”), the MP's words will begin to apply.
It is important to highlight that Provisional Measure 1202/23 is already in force as it was published on 12/28/2023, however, according to the provisions of article 7, the production of the effects of the Provisional Measure in question will occur from April 1, 2024 and Abes trusts and hopes that, before this date, MP 1202 will be revoked, or rejected by the National Congress, or even declared unconstitutional, in such a way that the exemption rules will be maintained, as stipulated by law 14.784/23 .
The entire content of Provisional Measure No. 1202 of December 28, 2023, can be accessed through the link: https://www.planalto.gov.br/ccivil_03/_Ato2023-2026/2023/Mpv/mpv1202.htm
We remain at the disposal of our associates for further clarification during our shifts.
Manuel Antonio dos Santos
ABES Legal Director
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