As we reported in our Legal Bulletin Number 848 on September 25, 2024, the payroll tax relief will be gradually reduced as of January 1, 2025, while the payroll tax rate will be gradually increased for the sectors covered.
When the changes brought in by Law No. 14,973/2024 come into force, payment on gross revenue and payroll will have to be proportional for those who choose to pay under the substitute system (payment of the untaxed percentage and the non-untaxed percentage).
The table showing the transition rates and the calculation basis can be found at:
https://ronlink.ronaldomartins.adv.br/cl/PSlco/-R/2346/JXaiE-SfvS/BO5X/JgwASSBLHd1/5
The criteria for the calculation are set out in RFB Normative Ruling No. 2242, of December 30, 2024, which provides for the Social Security Contribution on Gross Revenue (CPRB), intended for the General Social Security System (RGPS), payable by the companies referred to in articles 7 and 8 of Law No. 12,546, of December 14, 2011.
