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Social security
Sudden change in the dominant understanding on the topic without a new social, economic, or legal fact compromises the stability of legal relations. Matter may be brought up for discussion before the 2nd Section of the Court.
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Social security
Executive Order No. 905/19, published on November 12, established the Green and Yellow Employment Contract and included in the Consolidated Labor Laws (CLT) rules on the supply of food to employees and the consequences thereof for the labor, social security, and even tax sphere. With the change promoted, food provided and paid through tickets or vouchers are exempt from labor, social security, and tax charges.
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Social security
Supplementary pension entities are created with the purpose of managing financial assets of third parties, seeking better income for their investments that ensure the granting of retirement benefits.
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Social security
At the end of January, the Federal Revenue Service of Brazil (RFB) modified its understanding regarding the collection of social security contributions on employer food assistance. Communication of the change was done on the 25th through the publication of Cosit Consultation Resolution 35/19, which is applicable to all companies, whether or not they are enrolled in the Workers' Food Program (PAT)
