By Rafael Pilch de Matos and Luiza França Pecis 

Bill No. 243/2025, introduced on November 18, 2025, proposes replacing, as of January 1, 2027, the Employer Social Security Contribution levied on payroll with a specific rate of the Contribution on Goods and Services (CBS), designated to finance social security. Under the proposal, this rate would correspond to 5% of the employer’s total gross revenue in each assessment period.

The replacement would apply to all legal entities, with the exception of microenterprises and small businesses under the Simples Nacional regime, which may retain a differentiated collection system to be regulated by the Executive Branch, in accordance with the principles of competitive neutrality, equality, and simplicity inherent to the simplified regime.

In addition, the Bill provides for studies to be conducted every 36 months to ensure revenue stability and the financial balance of the General Social Security System. If a revenue shortfall is identified, the Executive Branch must, within 90 days, submit a proposal to adjust rates or adopt compensatory measures.

Based on these premises, PLP No. 243/2025 introduces amendments to Law No. 8,212/1991, particularly to Article 22, which would establish a general 5% rate on gross revenue, replacing the current 20% payroll-based system. It also provides for a differentiated 8% rate for municipalities falling under lower population coefficients, according to the parameters set forth in the National Tax Code (Law No. 5,172/1966).

Finally, the Bill establishes a transition regime for the new system, under which, from the publication of the Complementary Law (if approved) until December 31, 2026, taxpayers will already be subject to the 5% gross revenue contribution to finance social security, replacing the payroll-based contribution. As of 2027, the Employer Social Security Contribution would then be permanently replaced by the CBS.

In this context, PLP No. 243/2025 forms part of a broader set of regulatory measures aimed at consolidating the new Brazilian tax system, aligning the financing of social security with the new framework introduced by the Tax Reform.

The Tax Law Team at Marins Bertoldi Advogados is closely monitoring developments on the matter and remains available to clarify questions and assess, strategically and on a case-by-case basis, potential impacts arising from this new regulation.