Food allowance in cash has contribution to the INSS – 04/26/2023 – Market

Food allowance in cash has contribution to the INSS – 04/26/2023 – Market

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The First Section of the STJ (Superior Court of Justice) defined, this Wednesday (26), that employers must collect social security contributions on the amounts paid to employees, in cash, as food allowance.

The thesis established by the court will be applied in the solution of all similar legal cases under discussion in the country, as it will be analyzed as a repetitive appeal.

“The thesis that I build is in the following direction: the social security contribution, borne by the employer, is levied on the food allowance paid in cash. The case law is already in this sense”, said the rapporteur, Minister Gurgel de Faria.

The issue is registered as topic 1,164 in the STJ database (resources 1,995,437 and 2,004,478).

The minister had already determined the suspension of all cases dealing with the subject and which are subject to special appeal or grievance in a special appeal at the second instance or at the STJ.

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