The federal government decided to exclude the collection of the Social Security contribution, which is still levied on food allowance amounts received by workers in the form of tickets, cards or food stamps. As a result, the amounts are not included in the calculation basis of the social security contribution, reducing employers’ labor charges. The decision consists of a binding opinion of the Attorney General’s Office (AGU) approved by President Jair Bolsonaro.
On social media, the president commented on the measure. “I approved today the binding opinion AGU/BBL 004, of the Advocate General Bruno Bianco, which concludes by the non-levy of social security contribution on the food ticket”, posted Bolsonaro. “In this way, the Union ceases to collect such amounts, either judicially or administratively, leading to the extinction of the processes in progress in CARF (Tax Appeals Administration Council) and in the Judiciary”, added the president.
The non-levy of social security contributions on the value of the meal ticket was already in effect since the approval of the labor reform, in 2017. However, there was legal controversy about this validity in the period before the reform in labor legislation.
The opinion argues that the food allowance paid in the form of a ticket, such as magnetic cards, is equivalent to the payment of the allowance in natura, which is offered by the employer through food baskets or meals provided at the workplace. about aid in natura taxes were no longer levied.
“The position must be observed by all managers of the Federal Executive Branch from now on. The opinion will put an end to any administrative controversy, including within the scope of the Administrative Council of Tax Appeals (Carf), generating legal certainty to the issue”, informed the AGU.
