Payroll Reissue

It was published in the DOU of May 30, 2018, Law 13,670 / 2018 that closed the payroll exemption for 28 economic sectors. According to the new Law, starting in September, if they opted for the Brasil Maior Program, they will again collect the INSS on the payroll and no more on the percentage of gross revenue. The reonerados sectors were the following:


Sections Excluded from Relief - Sectors Relieved


Retail Trade (except footwear)

Manufacturers of vehicles, tractors and agricultural combines

Commercial Stones and Rocks





Drug Production

Bread and Pasta Industry

Maritime transport of passengers and cargo

Navigation of Maritime Support and Port Support

Companies that carry out container loading, unloading and storage operations in ports

Rail Freight Transportation

Provision of Airport Infrastructure Services



The sectors that remained benefited were the following:


Sectors Contemplated in the Deduction and its New Taxes

Information technology (IT), with a rate of (4,5%)

Leather (2,5%)

Communication Technology - ICT (4,5%)

Footwear (1,5%)

Tele-service - Call Center (3%)

Clothing and Apparel (2,5%)

Integrated Circuits Design (4,5%)

Strategic Defense Companies (2,5%)

Manufacturer of Buses (1,5%)

Manufacturer of Buses (2,5%)

Industrial Machinery and Equipment (2,5%)

Furniture (2,5%)

Road Transport of Loads (1,5%)

Railway Industry (2,5%)

Manufacturers of Medic and Odonto Equipment (2,5%)

Manufacturers of Compressors (2,5%)

Cargo and Passenger Air Transport Companies Regular (1,5%)

Auxiliary Services for the Transport of Loads and Passengers by Air (1,5%)

Animal Protein (1%)

Textile (1,5%)

Publishing Companies (1,5%)

Companies of Manut. of Aircraft (2,5%)

Construction companies and ship repair (2,5%)

Retail sale of footwear and travel goods (2,5%)

Road, rail and subway passenger transport companies (2%)

Construction companies and infrastructure works (,.5%)

Journalistic and sound broadcasting companies and of sounds and images (1,5%)

Pork and poultry producers and fish (1%)


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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