An overview on Brazilian Tax Species






Contribution of the Employer for the Social Security


This is a tax related to employees of a business entity and the gross compensation amounts paid to them, being the percentage of 20% on the the total gross compensation paid, that is the calculation basis (Law 8.212/1991, Article 22), considering, yet, that there are others two percentages of 2% on the gross revenue and of 10% on the net profit before the consideration of the IRPJ (Law 8.212/1991).


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Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil