PIS/Pasep: TCU points out irregular payment of BRL 2.6 million – 03/03/2023 – Market

The TCU (Tribunal de Contas da União) identified an irregular payment of BRL 2.623 million in the PIS/Pasep salary bonus, after auditing the benefits released by the former Ministry of Labor and Social Security, today the Ministry of Labor and Employment.

According to the agency, 2,196 allowances for the year 2020 would have been released to workers who did not meet the minimum requirements to receive.

Among the inconsistencies found are still payment of an amount greater than the minimum wage, benefit limit, release to those who do not fit the rules and automatic denial of the benefit.

What irregularities were found?

• Payment of amounts greater than minimum wage
• Benefited workers who had an average monthly salary above two minimum wages
• Beneficiaries registered with PIS/Pasep for less than five years
• Exercise of paid activity of less than 30 days in the base year
• Failures in the process flow of administrative appeals of the allowance
• High number of undue denials reversed after administrative appeal by the worker
• Failure to control payments of amounts after court order

Anyone who formally worked for at least 30 days in the base year in a private sector company or as a public employee is entitled to the PIS/Pasep salary allowance.

It is also necessary to receive an average remuneration of up to two minimum wages and to be registered in the program for at least five years. In addition, the employer must inform the data correctly to the government in the Rais (Annual Social Information List).

The assessment made by Minister Benjamin Zymler demonstrates that there were flaws in the control of the payment of amounts by the Ministry. A period of 90 days was given for the agency to adopt the necessary measures to correct and avoid failures.

Sought, the Ministry of Labor and Employment did not respond until the publication of this text.

Caixa stated that it “acts exclusively as a paying agent for the salary bonus/PIS, and the Ministry of Labor and Employment is responsible for identifying the right and value of the benefit, as well as sending the installments to the bank for payment”.

Banco do Brasil, responsible for paying the Pasep, reported that “it was not notified about the procedure of the Federal Audit Court and that it will respond to questions within the scope of the court’s report”.

According to the bank, in 2022, 2.48 million Pasep payments were made, with disbursement of amounts in the order of R$ 2.76 billion.

For each of the points, the rapporteur suggests measures to improve the system. The purpose of the audit is to ensure that public money is managed efficiently.

The report was based on samples and follows the legislation that establishes inspection of these resources. Unemployment insurance and management of the FAT (Worker Support Fund) were left out.

The government contract with Dataprev (a technology company of the federal government) was also analyzed, as well as indications for improvements in the administrative processes of data extraction, analysis and release of values.

In the conclusions of the report, approved in plenary by the agency’s ministers, Zymler highlights the need for action to improve the crossing of workers’ data, avoiding denials. In addition to Rais, Zymler advises the agency to use the Cnis (National Social Information Register) in crossing data to avoid inconsistencies.

How much was paid in the last five years in the PIS/Pasep allowance

Year	Workers assisted	Amounts paid (BRL)
2018	17,516,261	16,936,835,200.00
2019	24,547,129	17,201,807,241.00
2020	23,449,968	19,259,020,930.00
2021	12,752,365	10,158,254,488.00
2022	23,314,669	23,033,353,610.00

_{Source: Federal Court of Accounts}

7 out of 10 workers appealed for the allowance

The TCU audit pointed to concern with the number of administrative appeals filed by workers and the number of denials reversed after an internal process. Of a total of 171,000 appeals, 71% of them were accepted, that is, 7 out of 10 workers who appealed got the benefit.

Failure to release the amounts to whom they are entitled can lead to judicialization, which is to be avoided. TCU recommended that resources be made by workers directly on the Emprega Brasil portal, which is the government’s main source of information on salary bonuses.

Caixa and Banco do Brasil have already started paying bonuses in 2023

Caixa Econômica Federal and Banco do Brasil began paying the PIS/Pasep 2023 allowance for workers born in January and February and civil servants whose final registration number is zero in the last month.

In all, 22.9 million workers are entitled to receive the allowance this year. In the country, 20.4 million receive the PIS (Social Integration Program), paid to those who worked with a formal contract in the private sector, and 2.5 million will withdraw the Pasep (Program for the Formation of the Assets of Public Servants), for those who has registration as a server. R$ 22 billion will be released.

When is it possible to receive from PIS/Pasep 2023

months worked	allowance amount
1	109.00
two	217.00
3	326.00
4	434.00
5	543.00
6	651.00
7	760.00
8	868.00
9	977.00
10	1,085.00
11	1,194.00
12	1,302.00