Salary Transparency Report: check the deadline for filing
Since January, companies with more than 100 employees have been required to fill in or rectify the Salary Transparency Report, and the deadline for filling in the data is March 8. It is important to note that in the event of non-compliance, the company is subject to an administrative fine of up to 3% of […]
DREI Normative Instruction No. 1/2024: changes to the public register of companies
Recently, the National Department of Business Registration and Integration – DREI issued Normative Instruction No. 1/2024, which made important changes to DREI Normative InstructionsNo. 81 (June 10, 2020) and No. 77 (March 18, 2020), which deal with the rules applicable to the public registration of companies in Brazil. Among the main changes to the new […]
eSocial: end of the coexistence period between versions S-1.1 and S-1.2
In January 2024, the period of coexistence between eSocial versions S-1.1 and S-1.2 came to an end. During this period, companies could choose to use version S-1.1 or S-1.2 to enter information on the eSocial Portal, as well as enter data from event S-2501 only when the amounts dealt with wages. However, as of January […]
New law prohibits ICMS from being levied on transactions between establishments of the same ownership
Complementary Law 204 was passed in December 2023, with the aim of removing ICMS from transactions between establishments of the same taxpayer. The new law is in line with the understanding established by the Federal Supreme Court (STF) in the Declaratory Action of Constitutionality (ADC) No. 49, which recognized that ICMS is not levied on […]
STJ decides to exclude ICMS-ST from PIS and COFINS calculation basis
The 1st section of the Superior Court of Justice (STJ) recently ruled on Theme 1125, establishing the thesis that the ICMS-ST is not part of the calculation basis for the Contribution to the Social Integration Program (PIS) and the Contribution to the Financing of Social Security (COFINS) due by the substituted taxpayer. The analysis of […]
Fuelfor vehicle consumption cannot be taken into account in the dangerousness bonus
The characterization of dangerous activity for employees who transport fuel in the vehicle’s tank, until then unregulated by the CLT, depended exclusively on case law and the Ministry of Labor’s Regulatory Standard 16. The lack of a law on the subject made employers susceptible to paying the hazardous duty surcharge, because items 16.6.1 and 16.6.1.1, […]
New equal pay criteria
New criteria for equal pay for men and women have been established. Despite significant advances in the labor market in recent years, the IBGE still points to disparities in women’s pay. According to the institute, women work on average three hours a week more than men and have a higher level of education, but receive […]
TST authorizes the use of working hours records by exception
The Superior Labor Court has ruled, by a majority of votes, that it is permissible to use the exception method of recording working hours. The method is a form of recording that takes into account only the hours worked outside the working day previously established between employee and employer, with the contractual working hours prevailing […]
New law makes it easier to settle tax debts with the IRS
The government has sanctioned Law 14.740/2023, which provides numerous incentives for self-regularization of federal taxes administered by the Federal Revenue Service (SRFB). The law came into force in January 2024. Therefore, taxpayers have 90 days to join the program, i.e. until April 1, 2024. Adherence will be made by submitting a term of confession of […]
STJ recognizes validity of contractual clause limiting liability
The 3rd Panel of the Superior Court of Justice (STJ) has recognized the validity of a contractual clause that provides for the limitation of liability of the contracting parties, provided that it is freely agreed. It is therefore a matter of guaranteeing the exercise of the parties’ autonomy of will, which must be ensured as […]
