Brazil: Mandatory social security contributions | KPMG | GLOBAL

Brazil: Mandatory social security contributions on services are suspended

Brazil: Mandatory social security contributions

Brazil’s Senate issued a resolution that effectively reflects the holding of the Supreme Court that declared a provision requiring a mandatory social security contribution of 15% on the gross amount of an invoice for services provided by labor union members to be unconstitutional.


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The Senate resolution—Resolução nº 10 (published in the official gazette on 31 March 2016)—suspends implementation of measures under Article 22 of Law No. 8,212 / 91, as declared unconstitutional by the Supreme Court. In general, the suspended provision refers to the 15% contribution on the gross amount of the invoice or bill for services in respect of services provided by labor union members.


Read an April 2016 report (Portuguese) [PDF 49 KB] prepared by the KPMG member firm in Brazil: Resolução nº 10 do Senado Federal

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