Our partner Tatiana Del Giudice Cappa Chiaradia wrote an article published in Valor Econômico last week on the Superior Court of Justice’s (STJ) understanding of the levying of social security contributions on payroll deductions.

In August, the STJ analysed Theme No. 1.174 in a repetitive appeal to uphold the requirement for these contributions due by the legal entity on IRRF/INSS deducted from the payroll. At the time, these contributions were upheld on co-participation discounts for transport vouchers, food vouchers and health plans granted to employees. In the text, the tax lawyer paraphrases the biblical passage ‘it is necessary to differentiate between the wheat and the chaff’ with an analogy to explain the importance of differentiating the theses in the discussion about cases of INSS levy. ‘I emphasise that there is no religious bias. It’s just a resource to elucidate the secular impasse of the issue that can directly affect taxpayers’ pockets.’

Read here: https://lnkd.in/d7HfmxKz