{"id":6765,"date":"2025-11-25T17:08:30","date_gmt":"2025-11-25T20:08:30","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=6765"},"modified":"2025-11-26T15:43:27","modified_gmt":"2025-11-26T18:43:27","slug":"end-of-the-employer-social-security-contribution-bill-no-243-2025-proposes-replacing-payroll-taxation-with-a-cbs-levied-on-gross-revenue","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/end-of-the-employer-social-security-contribution-bill-no-243-2025-proposes-replacing-payroll-taxation-with-a-cbs-levied-on-gross-revenue\/","title":{"rendered":"End of the Employer Social Security Contribution? Bill No. 243\/2025 Proposes Replacing Payroll Taxation with a CBS Levied on Gross Revenue"},"content":{"rendered":"\n

By Rafael\u00a0Pilch\u00a0de Matos <\/strong>and\u00a0Luiza Fran\u00e7a\u00a0Pecis<\/strong>\u00a0<\/p>\n\n\n\n

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\u2019s total gross revenue in each assessment period.<\/p>\n\n\n\n

The replacement would apply to all legal entities, with the exception of microenterprises and small businesses under the Simples Nacional<\/em> 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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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).<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n","protected":false},"excerpt":{"rendered":"

By Rafael\u00a0Pilch\u00a0de Matos and\u00a0Luiza Fran\u00e7a\u00a0Pecis\u00a0 Bill No. 243\/2025, introduced on November 18, 2025, proposes replacing, as of January 1, 2027, […]<\/p>\n","protected":false},"author":3,"featured_media":6764,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":644,"footnotes":""},"categories":[646,644,650,51],"tags":[],"class_list":["post-6765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-highlights","category-newsletters","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/6765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=6765"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/6765\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/6764"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=6765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=6765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=6765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}