Regarding the subject “Social Security Contributions upon Gross Revenues – CPRB” regulated by Law n. 12,546/2011, we inform that, on December 31, 2021, President of the Republic sanctioned payroll tax exemption system until the end of 2023, by Law no. 14,288/2021, which is already in effect.
Therefore, the rule now approved allows the annual option for the substitution of the social security contributions upon payroll (20%) for said CPRB.
In practical terms, the exemption from the payroll of 17 sectors of the economy has been extended until 12/2023, and these companies, together, have more than 6 million employees, who are expected to keep their jobs.
Please let us know should you need any further clarification.