This may be the last opportunity for companies that have not yet filed claims challenging the levy of social security contributions on the 13th salary paid during indemnified notice.
By Larissa Moreira
Legale Overseas, no. 972.
In February 2026, the Brazilian Supreme Federal Court (STF) recognized the general repercussion of a relevant controversy regarding employer social security contributions. The debate involves amounts paid to employees as proportional 13th salary during indemnified notice. The decision will be decisive in determining the constitutionality of the charge imposed on companies.
The matter has already been reviewed by the Superior Court of Justice (STJ), which, in May 2024, when ruling on Topic No. 1,170, upheld the incidence of the contribution. The STF will now have the final word on the issue, in light of the Federal Constitution.
The Supreme Court will examine the scope of the concept of “payroll”, as set forth in article 195, item I, subitem “a”, of the Federal Constitution. Accordingly, if the STF finds that this payment loses its remunerative nature during indemnified notice, no employer social security contribution will be due.
With the recognition of general repercussion, the STF’s decision will be binding on all judicial proceedings on the matter, enhancing legal certainty. Therefore, for companies that have not yet filed a lawsuit and intend to preserve their right to recover amounts paid over the past five years, this may be the last window of opportunity.
For this reason, if the outcome is favorable to taxpayers, there is a possibility of modulation of effects, potentially limiting the recovery of amounts only to those who filed claims before the start of the judgment.
Vaz de Almeida Advogados is closely monitoring developments in the discussion on the taxation of the 13th salary paid during indemnified notice, providing technical and strategic support to companies seeking legal certainty in tax matters.
Translation Disclaimer
This document was originally drafted in Portuguese and subsequently translated into English using artificial intelligence (AI).
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