Tax Reform: Time to Review Employee Benefits

In brief

The recent Tax Reform obliges companies to reassess how employee benefits are structured within collective bargaining instruments to preserve their right to recover IBS and CBS credits. Under Complementary Law No. 214/2025, only educational and health benefits expressly included in collective agreements or conventions qualify for credit recovery.

As organizations review cost structures, compliance obligations, and workforce strategies, ensuring that these benefits are properly negotiated becomes essential to avoid losing relevant tax efficiencies. This requires close coordination between legal, HR, tax, and union relations teams so that benefit policies remain aligned with the new non cumulative rules and continue to support both financial planning and employee wellbeing.

Recommended actions

In light of this new scenario, it is recommended that the Legal, Tax, Labor and Human Resources departments work in an integrated manner to ensure the right to claim IBS and CBS credits as of 2027.

• If the company already offers such benefits pursuant to a collective bargaining agreement or convention, it is advisable to assess whether the current clauses comply with Complementary Law No. 214/2025, so as to ensure the right to claim the corresponding tax credits.
• If the company offers such benefits voluntarily, this may be an appropriate moment to evaluate the opportunity to begin negotiations with the unions to include them in a collective agreement or convention, in order to meet the requirements of the new tax legislation.