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MP #932/2020 – Change of the contribution rates applicable to some autonomous social services

As a measure of economic support, yesterday, March 31st, 2020, the Federal Government published the Provisional Measure (MP) N. 932/2020, reducing in 50% some of the contributions due to the autonomous social services. The tax incentive is applicable from April 1st, 2020 to June 30th, 2020, with the following rates:

 

I-Sescoop -1.25%

II-SESI, SESC and SEST - 0.75%

III-SENAC, SENAI AND SENAT - 0.5%

IV-SENAR: i) 1.25% on the sheet; ii.) 0.125% on the revenue of the rural production and agribusiness; iii.) 0.10% levied on the revenue from the commercialization of rural production from individual producer and special insured worker (farm hand).

 

For the industrial, commercial and service sectors, the tax incentive represents a reduction of 1.25% on the payroll tax burden, as shown below:

 

Contribution

FPAS 507 - Industry

FPAS 515 – Commerce & Services

Former% 

New %

(MP 932)

Former% 

New %

(MP 932)

Educational Allowance

2.50 

2.50 

2.50 

2.50 

INCRA

0.20 

0.20 

0.20 

0.20 

SENAI

1.00 

0.50 

-   

-   

SESI

1.50 

0.75 

-   

-   

SENAC

-   

-   

1.00 

0.50 

SESC

-   

-   

1.50 

0.75 

SEBRAE

0.60 

0.60 

0.60 

0.60 

Total

5.80 

4.55 

5.80 

4.55 

 

Considering the urgency of more information regarding the impacts caused by Coronavirus on business routines, RSM is available to help solve any doubts for the adoption of best practices, duly based on current legislation.

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