The Chamber of Deputies approved this Thursday (12) Bill (PL) nº 1.847/24. The text proposes a three-year transition to end the payroll tax exemption for 17 sectors of the economy and to charge the full rate of the National Institute of Social Security (INSS) in municipalities with up to 156 thousand inhabitants.
With the tax relief, companies that benefit from the tax relief can opt to pay social contributions on gross revenue at rates ranging from 1% to 4.5%, instead of paying 20% of INSS on their payroll. The text provides for a gradual reduction in the rate on gross revenue and a gradual increase in the rate on payroll from 2025 to 2027. From 2028 onwards, the 20% rate on payroll will return and the rate on gross revenue will be eliminated.
The House came to approve the basic text of the PL this Wednesday (11), but still needed to analyze a highlight of the text. It is an amendment that regulates the appropriation of judicial deposits and resources forgotten in banks by the National Treasury. In cases in which the Union is involved, the deposits will continue to be registered for the appropriate purposes, while the amounts forgotten in banks may be claimed within defined deadlines.
The amendment also states that unclaimed balances will be appropriated by the National Treasury as primary revenue and considered for the purposes of verifying compliance with the primary result target. In total, there were 231 votes in favor and 54 against the amendment. With the conclusion of the vote, the text goes for sanction presidential.
Understand
The PL came about after the Federal Supreme Court (STF) considered the Law No. 14,784/23which extended the tax exemption until 2027, due to a lack of resources to support the decrease in revenue. A subsequent agreement was reached to maintain the rates for 2024 and seek sources of financing for the following years.
The deadline granted by the STF for negotiation and approval of the project before the rates are charged in full again expired this Wednesday (11). For this reason, the item was included on the agenda.
The deputies were voting on an amendment by the rapporteur, deputy José Guimarães (PT-CE), but there was no quorum to close the roll call vote. The presence of 257 voters was required, but only 237 registered their vote.
The Bill contains a series of measures that seek resources to support the exemptions during the period of validity, including updating the value of properties with lower capital gains tax, the use of judicial deposits and the repatriation of amounts taken abroad without declaration.
*With information from the Chamber Agency
