In brief 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. More details Therefore, the rule now approved […]
In brief On 7 December 2021, Decree No. 10,887 was published, providing for amendments to Decree No. 2,181 of 20 March 1997, which provides for the organization of the National Consumer Protection System and the administrative process in regard to consumer law at the federal level. More details On December 7, 2021, Decree No. 10,887 […]
In brief On 14 December 2021, CETESB (Environmental Agency of the State of São Paulo) published Board Decision No. 125/2021/E of 9 December 2021, which approved the updated list of thresholds for contaminants in the soil and groundwater in the State of São Paulo and revoked the former list approved by Board Decision No. 256/2016/E, […]
In brief On 6 October 2021, the CETESB (environmental agency of the state of São Paulo) published Board Decision No. 105/2021/P/C of 29 September 2021, which altered Board Decision No. 114/2019/P/C, establishing the “procedure for the incorporation of reverse logistics in the scope of environmental licensing”. In more detail The new board decision changed the […]
In brief Please be advised that, on November 11 2021, the Decree 10,854/2021 was published to change the rules applicable to the deduction of the expenses related to the Workers Meal Program (Programa de Alimentação do Trabalhador – “PAT”) from the basis of the Corporate Income Tax (“IRPJ”). More details Indeed, said Decree changed the wording […]
In brief In a recent and important precedent on the subject, the Supreme Court consolidated the understanding that in the demands in which the granting of supplementary pension is not discussed, but only the impacts of installments pursued in a labor claim, Labor Courts are the competent jurisdiction to rule such cases. More details The […]
In briefOn November 10th 2021, was published the Decree 10,854 that addresses, several infra-constitutional labor provisions on various topics, and provides new labor regulations. More details On November 10, 2021, was published the Decree 10,854, that addresses several infra-constitutional labor provision on various topics, such as food vouchers, registration before the Workers Feed Program, transportation […]
A reminder that until the end of December is the legal term for companies that receive foreign investment that have Assets or Equity exceeding two hundred and fifty million reais (R$250,000,000.00) to comply with the Declaration of Economic and Financial Information by submitting their financial data, related to the base-date of September 30, 2021, in the Central Bank’s […]
On November 1, 2021, the Ministry of Labor and Social Security issued an Ordinance (MTP No. 620/2021) disciplining the limits for employers to require proof of vaccination from their employees, as well as from job applicants. According to the Ordinance, companies cannot demand proof of vaccination as a requirement to maintain the employment relationship. Termination for […]
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