The Constitution and Justice Commission (CCJ) of the Chamber of Deputies approved today (17) a bill (PL) that extends the exemption from the payroll of the 17 sectors of the economy that employ the most in the country. The extension will be valid until December 31, 2023.
The bill is processed conclusively and, if there is no appeal against at least 51 deputies, it will go straight to the Senate’s analysis, without needing to be voted on by the plenary of the Chamber.
The project allows companies to choose, at the time of paying taxes, to replace the incidence of the employer’s social security contribution on the payroll with the incidence on gross revenue. The measure should benefit sectors such as the leather, footwear, apparel and textile industries; poultry, swine and derivatives; services, such as information technology, call centers, hotels; road freight, air, rail and civil construction, among others.
In force since 2014, the exemption on the payroll of such sectors would end in December of this year. The forecast is that, if the project is approved, the impact on collection will be of R$ 8 billion next year.
The text also raises by 1% the Social Contribution for Social Security Financing owed by the Importer of Foreign Goods or Services from Abroad (Cofins-Importação) until December 31, 2023.
The author of the project, Efraim Filho (DEM-PB), justified the measure with the argument that it is necessary to promote parity in the cost balance of imported and domestic products. “The encumbrance of Cofins-Importação aims to protect the Brazilian manufacturer. This is because, as the exemption implies a substitutive contribution on gross revenue, it is necessary to maintain a similar level of taxation with imports”, stated Efraim Filho.
