Zanin responds to Lula and suspends sections of the payroll exemption

The order was made on Wednesday (24). The provisions extended until the end of 2027 the validity of CPRB (Social Security Contribution on Gross Revenue) benefits that apply to specific sectors of the economy, in addition to reducing the rate of the Employer Social Security Contribution levied on the payroll of certain municipalities.

However, Zanin did not respond to the request to declare article 4 of MP (Provisional Measure) nº 1,202/23 constitutional. It stipulated limits for the tax offset of credits arising from final court decisions.

The minister highlighted that the MP is already the target of an ADI (Direct Action of Unconstitutionality) in the STF itself. Zanin is also the case’s rapporteur.

Payroll exemption

Payroll relief has been adopted since 2011. It is a tax benefit that replaces the employer’s social security contribution of 20%, levied on the payroll, with rates of 1% to 4.5% on gross revenue, depending on the productive sector.

The promulgation took place after Congress overturned President Lula’s total veto on the bill that had extended tax exemptions to 17 sectors of the economy.