On May 25, 2017, the Federal Supreme Court (STF) ruled Extraordinary Appeal RE 599309 / SP, which defended the unconstitutionality of the norm that established the additional to the social contribution due by employers of certain financial and productive segments. It was decided that the additional does not suffer from a vice of unconstitutionality.

The additional social contribution of 2.5% was established by Article 3, paragraph 2, of Law 7,787 / 1989, previously Constitutional Amendment (EC) No. 20. The Amendment 20/1998 authorized the use of different rates in relation to contributions Social rights.

The additional social contribution is also provided in the Normative Instruction in art. 72 § 5 and refers to commercial banks, investment banks, development banks, savings banks, credit, financing or investment companies, real estate credit companies, brokerage firms, securities or securities distributors, leasing companies Private insurance or capitalization insurance companies, private insurance agents or credit insurers and private or closed private pension entities.

The STF decided that even prior to EC 20 there was already the possibility for the State to require differentiated contributions to social security, taking into account the greater or lesser capacity of participation of the taxpayers in the maintenance of the system. Therefore, it used as base the provisions of art. 145 § 1 and 194 of the Federal Constitution, defending equity in the form of participation in social security funding.

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes and is available to support its clients to be in compliance with the new regulation.

Paulo Melo

Tax Leader

[email protected]

Leonardo Biar

Labor and Social Security Leader

[email protected]