According to the author, awards are instruments for increasing productivity; To become law, it must be approved by the House and Senate
The PL (Bill) determines the exemption from IR (Income Tax) on bonuses received by workers due to extraordinary performance during activities. The text is under analysis at .
According to the (Consolidation of Labor Laws), prizes are liberalities granted by the employer to the employee in the form of goods, services or cash value – in the latter case, in general, income tax is charged at source.
“Doctrine and jurisprudence have already established that awards cannot receive the labor, social security and tax treatment applicable to income from work”stated the author of the proposal, deputy Julio Lopes (PP-RJ).
According to the congressman, awards are instruments for increasing productivity and improving quality and behavior and play an important role in the evolution of production.
Next steps
The project is underway in conclusive character and will be analyzed by the Work committees; Finance and Taxation; and Constitution and Justice and Citizenship.
To become law, it must be approved by the Chamber and the Senate.
With information from .
