The soap opera around the payroll exemption to 17 sectors of the economy and for municipalities with up to 156 thousand inhabitants can return to the Supreme Federal Court (STF) in 2025.
Reservedly, parliamentarians of the allied base and opposition already see the government’s proposal to approve the increase in social contribution rates on net income (CSLL) and income tax on equity interest rates (JCP).
The changes were sent to the National Congress last year and on payroll.
According to the project, from January 1 to December 31, 2025, the CSLL tax rate is increased by 22% for banks (a current rate of 20%), 16% for private and capitalization legal entities (current 15 %), and 10% for other legal entities (9% current).
The measure also raises the IR withdrawn rate at the source of JCP to 20% from 2025 (current 15%). This change, if approved, will be permanent, while the CSLL elevation will be limited to next year.
Parliamentarians heard by CNNHowever, they claim that the environment today is not conducive to an increase in the tax burden – at least not the way the government wants.
Given the difficulties, sources of the economic team said that Congress is sovereign to decide, but will have to point out revenue alternatives to compensate for the release of the leaf.
In 2024, after a long battle between Executive and Legislative, the Supreme Court arbitrated that the exemption could only be effective by compensation presented by Congress.
The then president of the Senate, sewed a set of initiatives to pay the bill. Among the measures were a kind of “refis” of fines imposed by regulatory agencies, “forgotten” money in bank accounts and the updating of the property value of income tax statements.
Without the additional revenues of CSLL and JCP, the government evaluates that it will be up to the Supreme to charge the legislature to compensate.
It provides for benefit of R $ 18 billion in 2025. The end of the program is scheduled for 2027.
