CPRB – Payroll deduction

It was published in the DOU of December 8, 2017, the Declaratory Act of the President of the Mesa of the National Congress nº 67/2017, to declare finalized, on December 6, 2017, the validity period of Provisional Measure (MP) nº 794/2017.

MP No. 794/2017 revoked Provisional Measure No. 774/2017, which in turn amended the rules of the CPRB (Social Security Contribution on Gross Revenue) in the period between July 1, 2017 and August 9, 2017.

With the expiration of MP 794/2017, the previously established rules regarding CPRB, which affect companies in the following sectors, will re-enter into force:

  • TIC, IT, call center and design, development or design of integrated circuits;
  • Of hotel sector within subclass 5510-8 / 01 of CNAE 2.0;
  • Manufacturers of the products classified in Tipi in the codes mentioned in table I of Law 12,546 / 2011;
  • Maintenance and repair of aircraft, engines, components and related equipment;
  • Air transport of cargo and ancillary services to air cargo; of regular passengers and Services auxiliary to the regular air transport of passengers;
  • Cargo shipping in coastal navigation; passengers in cabotage navigation;
  • Load on long haul navigation; long-haul passengers;
  • Transport by inland waterway transport; passengers on regular lines;
  • Maritime support navigation and port support;
  • Maintenance and repair of vessels;
  • Retail companies that carry out the activities listed in Table II of Law 12,546 / 2011;
  • Who carry out container loading, unloading and storage operations in organized ports, falling within classes 5212-5 and 5231-1 of CNAE 2.0;
  • Road freight transport, classified in class 4930-2 of CNAE 2.0;
  • Of rail freight transport, classified in class 4911-6 of CNAE 2.0.

In addition, since August 10, 2017, the following devices, which had been repealed by MP 774/2017, were re-applied:

  • subsections I and II of the caput and paragraphs 1 and 2 of art. 7 of Law 12,546 / 2011, which deal with the option by CPRB for companies related to items a and b and the conditions that such companies should observe during their stay in the discharge;
  • subsection VIII of the caput and paragraphs 1, 4, 6 and 17 of art. 9 of Law 12,546 / 2011, which deal with the rules for companies engaged in other activities, in addition to the tax exempt;
  • Tables I and II of Law 12,546 / 2011, which specify the products and retail activities that are included in the relief.

Through its specialized team, RSM follows legislative, labor and social security changes and is ready to support its clients in compliance with the new legislation approved.



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Leonardo Biar
Partner | Head of Labor and Social Security Areas
[email protected]

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