The inspectors already consider them a “dead letter.” There are rules approved in the 2011 Code of Contribution Regimes that would increase the social contributions that companies and workers must pay in specific situations, but they have been successively postponed. Result: they have been without regulation for 12 years. The Ministry of Labor does not say if or when it will resume them. Or if, on the contrary, it will keep them in limbo or let them fall forever.
What is at stake is the end of the exemption from social contributions applied to some balance sheet premiums (when profits, or part of the profits, are distributed among employees), employer contributions in life insurance, retirement savings plans or pension funds or in premiums related to company performance company. As long as there is no regulation, these items are exempt from Social Security, although the law published in 2009 and which will come into force in 2011 ruled otherwise.
The group of suspended regulations also includes the increase in contributions borne by entrepreneurs with precarious contracts. In 2019, it got a new design, with the famous rotation rate, but it never saw the light of day.
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Source: Observadora
