Chamber approves payroll exemption with new social security rate

The Chamber of Deputies approved, this Wednesday (30), with the score 430 to 17, Bill 1016/23, which extends the exemption from the payroll for some sectors of the economy until 2027. The agreement between the leaders on the permanence of the municipalities, foreseen in the proposal but with adjustments, allowed the vote in the plenary. Highlights that were not incorporated into the text will be voted on separately.

Initially, PL 334/2023 would be voted on, which was approved in the Senate, but the proposal was attached by the rapporteur, deputy Any Ortiz (Cidadania-RS), to the project authored by deputy Ricardo Ayres (Republicanos-TO). The deputies articulated a new project so that the final word belongs to the Chamber.

According to the proposal, the exemption from the payroll will replace the employer’s social security contribution, of 20% on the payroll, by rates of 1% to 4.5% on the gross revenue of the 17 sectors that employ the most in the country. The idea is for this mechanism to reduce labor charges in exempt sectors and encourage the hiring of people.

The amendment, included in the Senate, which intended to reduce from 20% to 8% the social security contribution on the payroll of municipalities with a population of less than 142,600 was accepted with changes in the approved text. The rapporteur accepted an amendment by Deputy Elmar Nascimento (União Brasil-BA) who proposed staggered exemption for all municipalities, using the GDP (Gross Domestic Product) of each city as a calculation basis. The suggestion was inspired by Senator Jaques Wagner’s (PT-BA) project, which has been pending in the Senate since 2021.

The change suggested by Nascimento establishes rates from 8% to 18%, that is, the lower the GDP per capita, the lower the rate. According to Deputy Any, there is still no way to know the cost of this reduction in charges between city halls, but she estimates that the impact is close to the text approved by the Senate, of R$ 9 billion. “The project came to this House with this issue of municipalities, the Senate decided for the constitutionality of it. We are just perfecting it”, said the rapporteur.

O Economic value informed that the Ministry of Finance intends to draw up a list with the GDP per capita of all 5,568 Brazilian municipalities. Those who are among the poorest 20% will have an 8% rate, those between the poorest 20% and 40% will pay 10.5%, between 40% and 60% will be taxed at 13%, between 60% and 80% will pay 15.5% and the richest 20% will have a rate of 18%.