Starts this Thursday (23) the parliamentary recess. Voting, however, was closed. yesterday (21) with the conclusion of the voting of the federal budget for next year. Parliament resumed work on February 2 nd of 2022. During the recess, the National Congress will function under the command of a representative commission of parliamentarians. 
In 2021, Congress passed more than 150 laws and five constitutional amendments. Among the main ones is the PEC dos Precatório, which opened fiscal space of R$ 43.8 billion for the Union to spend in 2022. The measure determines that the application of the resources saved with the limit of payment of court orders should be used exclusively in social security and the Auxílio Brasil program.
Several laws were passed to alleviate the impact of the covid-19 pandemic in the country. Among them is the New Emergency Aid, a proposal that created mechanisms for fiscal containment, control of personnel expenses and reduction of tax incentives. It also allowed the federal government to pay a emergency aid this year, with R$44 billion outside the spending ceiling, to mitigate the effects of the covid-19 pandemic on the most vulnerable population.
Congressmen approved a new electoral reform. Among the main points is the double counting of votes given to black, indigenous and women candidates for the purpose of distributing party and electoral funds resources in elections from 2022 to 2030. The measure also opens up a possibility for deputies and councilors not to lose the mandate if the parties leave, as long as there is agreement of the subtitles for that exit. In addition, it is planned to change the date of inauguration of the President of the Republic and governors. In the case of the first, the inauguration will be on the day January 5th, and for the governors, the next day, January 6th. This change will take effect from the 2026 election.
Deputies and senators also analyzed the changes in the Law of Administrative dishonesty. The new text of the law now requires proof of intent (intention) for the conviction of public agents.
Proposals under discussion for 2022
Among the congressmen’s analysis forecasts in 2022 is the administrative reform (PEC 32). Approved by a special committee, the matter is awaiting analysis by the plenary of the Chamber of Deputies. The proposal provides for a reduction of up to 25% in salaries and working hours of public servants and the forecast for the Union, states and municipalities to sign contracts with agencies and entities, public and private, for the execution of public services. The text also resumes the forecast of temporary hiring of servers for a period of up to ten years.
Another discussion is about the Income Tax (IR) reform. The matter has already been approved in the Chamber and is awaiting analysis by the senators. According to the text, there will be a 7% cut in the income tax rate for companies, which drops from 15% to 8%. The proposal also provides for the taxation of the financial market, which will become to have a 20% tax on profits and dividends.
The increase to BRL 130 thousand of the annual gross revenue allowed for classification as individual microentrepreneur (MEI) was also analyzed by parliamentarians. Approved by the senators, the matter must be voted on by the deputies to enter into force. Currently, the MEI’s billing limit is R$81 thousand.
The proposal expands from one to two the number of employees that can be hired by the micro-entrepreneur. Employees can receive, at most, a minimum wage or the salary floor of the respective professional category. In cases of legal removal of one or both MEI employees, the hiring of employees in a number equivalent to those who were on leave will be allowed, including for a fixed period, until the conditions of removal cease, as established by the Ministry of Labor and Job.
