1/4/2020
The Federal Government published on March 31st a new tax measure that alters the rates of most of the contributions of companies to autonomous social services, also known as contributions to the S System. Provisional Measure No. 932/2020 aims to reduce costs for the employer in the midst of the crisis caused by the new coronavirus pandemic.
Until June 30, contributions to the S System will be levied according to the following percentages:
- National Cooperative Learning Service (SESCOOP): 1.25%
- Social Service for Industry (SESI), Social Service for Trade (SESC) and Social Service for Transport (SEST): 0.75%
- National Commercial Apprenticeship Service (SENAC), National Industrial Apprenticeship Service (SENAI) and National Transport Apprenticeship Service (SENAT): 0.5%
- National Rural Learning Service (SENAR):
- 1.25% for the contribution levied on payroll
- 0.125% for the contribution levied on the revenue from the commercialization of rural production due by the rural producer, legal entity and by the agribusiness
- 0.10% for the contribution levied on the revenue from the marketing of rural production due by the individual rural producer and special insured
It is worth noting that there was no change in the rate applicable to the contribution to the Brazilian Micro and Small Business Support Service (SEBRAE).
Despite the reduction in the rate of some contributions, it is still possible to establish a judicial measure to suspend payment during the period in which the epidemic persists.
In addition, the Superior Court of Justice (STJ) recently limited the base for calculating contributions to the S System to 20 minimum wages, so that taxpayers must also seek the application of this quantitative limit in court.
L.O. Baptista Tax team is available for any assistance in relation to these issues and will continue to monitor tax benefits instituted on behalf of COVID-19.
