Our partner, Tatiana Del Giudice Cappa Chiaradia, contributed to an article published on the Folha de S.Paulo blog “Que imposto é esse?” (What kind of tax is this?), which dealt with the STJ’s decision in a repetitive appeal (Theme 1.174), which upheld the requirement for social security contributions on co-participation discounts for transport vouchers, food vouchers and health plans granted to employees of legal entities. On the same occasion, the levying of social security contributions on IRRF/INSS deducted from employees’ payrolls was also upheld.
According to the expert, the higher courts have always recognized that the transport, food and health benefits granted by the company to its employees do not have the legal nature of remuneration, being an indemnity that cannot be taxed.
“Now the question remains, which was not analyzed in yesterday’s ruling: if the benefit, as a whole, is an indemnity and cannot be taxed, why should it become so when it is partially paid for by the employee?”
Read more: https://lnkd.in/dHFjbUw4
