We reiterate the content of DICAS LEGAL OF MAY/2024, regarding the BRAZIL FEDERAL REVENUE NOTE published on May 1, 2024, in which the body clarifies the decision of Minister Cristiano Zanin of the Federal Supreme Court, in a precautionary decision issued in ADI 7633, suspending the effects of legal provisions of Law No. 14,784/2023 that extended the exemption from the payroll of municipalities and various productive sectors until 2027, a decision that affected the Software and IT Services sector. As a result, the Social Security Contribution on Gross Revenue – CPRB – was suspended and, in replacement of the payment of 4.5% on income, the social security contribution of 20% on income from salaried and self-employed work became due.
Fortunately, within the framework of the so-called constitutional dialogue, an initiative is underway led by the President of the Senate, Rodrigo Pacheco, with the acquiescence of the Minister of Finance, dealing with the extension of the exemption, under the following terms: full CPRB (zero percent) on the payroll in 2024; 5% on the payroll in 2025; 10% on the payroll in 2026; 15% on the payroll in 2027; end of exemption from 01/01/2028.
ABES and other entities in the software and IT services sector expressed their opinion in favor of accept the proposal disclosed as long as: 1) the optionality for the exemption is maintained; and 2) negotiations are established in search of a definitive solution for the taxation of salaries, within the scope of the second stage of the Tax Reform, as provided for in the PEC approved in 2023.
However, the rule that applies until the date of publication of this communication (14/05/2024) is the decision made in ADI 7633, which obliges all companies to collect social security contributions in accordance with art. 22 da Law No. 8,212, of 1991 (20% on the sheet). Therefore, companies that feel obliged to enter events on e-Social, today (or until the date on which the aforementioned agreement takes legal effect) must act in accordance with the rules currently in force and based on the social security contribution of 20% on the payroll.
There is a high possibility that the aforementioned agreement will come to fruition and will be applicable to contributions for the month of April/2024, which will expire on May 20/2024. If this occurs in the face of “constitutional dialogue” to generate the desired agreement reestablishing the exemption, the companies will certainly be authorized by the RFB to rectify the data sent and collect the amount calculated based on the revenue.
At this moment, ABES's advice is that Associates do not collect before May 20th contributions related to the April/2024 competency, there is the possibility of success in the actions mentioned above until the due date.
Manuel Antonio dos Santos
ABES Legal Director
EN 
PT 
