Expertise
Nowadays, it is not possible to analyze the consequences of remuneration and benefits without the interaction of Tax, Social Security and Labor Law in a way to offer the client a thorough recommendation from a multidisciplinar standpoint. Based on this idea, the Compensation Group was created, aiming at finding dynamic solutions and efficiency on the mentioned areas of law simultaneously.
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In brief Please be advised that, on September 30, 2026 (Wednesday), the Social Security Department website will release on the Internet the new “Accident Prevention Factor” (“FAP”) index for each company, which will have a direct impact on company’s payroll social contributions for the year 2027. In more detail FAP is a multiplication factor – that […]
In brief Under the terms of the updated eSocial Manual and Executive Declaratory Act CORAT 13/2023, Employers are obliged to declare in the Federal Revenue Digital Bookkeeping System (“eSocial”) and DCTWFWeb final and unappealable Labor Court decisions as of October 1, 2023, with the consequent payment of social security contributions via Federal Revenue Collection Form […]
In brief The Superior Court has scheduled the judgment of Theme 1.079 for October 25th (Wednesday), at 2pm. This subject discusses the application of the monthly limit of 20 minimum wages to identify the calculation basis of the social contributions to third parties, such as Salário-Educação, SEBRAE, SESI/SENAI, SESC/SENAC etc., which usually represent a significant […]
In brief Please be advised that, on September 30 2023 (Saturday), the Social Security Department website released on the Internet the new “Accident Prevention Factor” (“FAP”) rate for each company, which will have a direct impact on company’s payroll social contributions for the year 2024. In more detail FAP is a multiplication factor (that varies from […]
