Our partner, Tatiana Del Giudice Cappa Chiaradia, contributed to an article published in Revista Consultor Jurídico (ConJur), which dealt with the STJ’s decision confirming that installments relating to benefits, withholding income tax (IRRF) and the INSS contribution deducted from the worker’s payroll are part of the calculation basis for the employer’s social security contribution and other charges.

According to the tax expert, the ruling creates an inconsistency, since the higher courts have always understood that such benefits do not have the legal nature of remuneration. “We still need to wait for the judgment to be published in order to better understand the rationale behind the ruling and define the strategy that taxpayers will follow in order to reverse this harsh decision, which we cannot allow to prevail,” she concluded.

Read more: https://lnkd.in/dCPPpKRJ