Count on preventive labor consultancy from Camargo e Vieira.
Posted: Sun Feb 02, 2025 5:16 am
In the search for legal security and prevention of labor disputes, having a team of lawyers specialized in preventive labor law is essential. The team at Camargo e Vieira has extensive experience in the subject and is prepared to offer personalized and effective solutions for companies of all sizes and segments.
With a proactive approach, our preventive labor consultancy will assist in identifying and mitigating risks, reviewing policies and contracts, training employees and providing ongoing guidance, aiming to comply with laws and promote a healthy and safe work environment.
After long discussions, the 1st section of the STJ (Theme 1182) judged the matter uniformly, determining that tax benefits related to ICMS cannot be excluded jordan telegram data from the calculation basis of IRPJ and CSLL, unless they meet the criteria established in arts. 10 of LC 160 and 30 of law 12.973.
Regarding taxes that impact payroll, we have Topic 1174 (STJ). With recent recognition of general repercussion, this topic discusses the possibility of excluding amounts related to the employee's social security contribution and personal income tax, withheld at source by the employer, from the calculation basis of the Employer's Social Security Contribution (CPP) and contributions destined to third parties and to the SAT/RAT.
Conclusion
There are numerous discussions in our higher courts awaiting a decision. However, these are the main issues that are about to be judged. The expectation is that they will be concluded in 2024. Camargo e Vieira Advogados has a team of tax experts who will continue to monitor the progress of these issues in the hope of results that benefit taxpayers.
With a proactive approach, our preventive labor consultancy will assist in identifying and mitigating risks, reviewing policies and contracts, training employees and providing ongoing guidance, aiming to comply with laws and promote a healthy and safe work environment.
After long discussions, the 1st section of the STJ (Theme 1182) judged the matter uniformly, determining that tax benefits related to ICMS cannot be excluded jordan telegram data from the calculation basis of IRPJ and CSLL, unless they meet the criteria established in arts. 10 of LC 160 and 30 of law 12.973.
Regarding taxes that impact payroll, we have Topic 1174 (STJ). With recent recognition of general repercussion, this topic discusses the possibility of excluding amounts related to the employee's social security contribution and personal income tax, withheld at source by the employer, from the calculation basis of the Employer's Social Security Contribution (CPP) and contributions destined to third parties and to the SAT/RAT.
Conclusion
There are numerous discussions in our higher courts awaiting a decision. However, these are the main issues that are about to be judged. The expectation is that they will be concluded in 2024. Camargo e Vieira Advogados has a team of tax experts who will continue to monitor the progress of these issues in the hope of results that benefit taxpayers.