{"id":12728,"date":"2025-02-26T16:13:00","date_gmt":"2025-02-26T19:13:00","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=12728"},"modified":"2025-03-10T16:20:51","modified_gmt":"2025-03-10T19:20:51","slug":"reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/en\/26\/02\/2025\/reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025\/","title":{"rendered":"REMINDER &#8211; COLLECTION IN FEBRUARY: PROPORTIONAL PAYROLL TAX RELIEF IN EFFECT FROM 01\/01\/2025"},"content":{"rendered":"\n<p>As we reported in our Legal Bulletin Number 848 on September 25, 2024, the payroll tax relief will be gradually reduced as of January 1, 2025, while the payroll tax rate will be gradually increased for the sectors covered.<\/p>\n\n\n\n<p>When the changes brought in by Law No. 14,973\/2024 come into force, payment on gross revenue and payroll will have to be proportional for those who choose to pay under the substitute system (payment of the untaxed percentage and the non-untaxed percentage).<\/p>\n\n\n\n<p>The table showing the transition rates and the calculation basis can be found at:<\/p>\n\n\n\n<p><a href=\"https:\/\/ronlink.ronaldomartins.adv.br\/cl\/PSlco\/-R\/2346\/JXaiE-SfvS\/BO5X\/JgwASSBLHd1\/5\">https:\/\/ronlink.ronaldomartins.adv.br\/cl\/PSlco\/-R\/2346\/JXaiE-SfvS\/BO5X\/JgwASSBLHd1\/5<\/a><\/p>\n\n\n\n<p>The criteria for the calculation are set out in RFB Normative Ruling No. 2242, of December 30, 2024, which provides for the Social Security Contribution on Gross Revenue (CPRB), intended for the General Social Security System (RGPS), payable by the companies referred to in articles 7 and 8 of Law No. 12,546, of December 14, 2011.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As we reported in our Legal Bulletin Number 848 on September 25, 2024, the payroll tax relief will be gradually reduced as of January 1, 2025, while the payroll tax rate will be gradually increased for the sectors covered. When the changes brought in by Law No. 14,973\/2024 come into force, payment on gross revenue [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12724,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-12728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>REMINDER - COLLECTION IN FEBRUARY: PROPORTIONAL PAYROLL TAX RELIEF IN EFFECT FROM 01\/01\/2025 &#8211; Ronaldo Martins &amp; Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ronaldomartins.adv.br\/en\/26\/02\/2025\/reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REMINDER - COLLECTION IN FEBRUARY: PROPORTIONAL PAYROLL TAX RELIEF IN EFFECT FROM 01\/01\/2025 &#8211; Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"og:description\" content=\"As we reported in our Legal Bulletin Number 848 on September 25, 2024, the payroll tax relief will be gradually reduced as of January 1, 2025, while the payroll tax rate will be gradually increased for the sectors covered. When the changes brought in by Law No. 14,973\/2024 come into force, payment on gross revenue [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ronaldomartins.adv.br\/en\/26\/02\/2025\/reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-26T19:13:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-10T19:20:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ronaldomartins.adv.br\/wp-content\/uploads\/2025\/03\/desoneracao.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"603\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ronaldo Martins\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ronaldo Martins\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ronaldomartins.adv.br\/en\/26\/02\/2025\/reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ronaldomartins.adv.br\/en\/26\/02\/2025\/reminder-collection-in-february-proportional-payroll-tax-relief-in-effect-from-01-01-2025\/\"},\"author\":{\"name\":\"Ronaldo Martins\",\"@id\":\"https:\/\/www.ronaldomartins.adv.br\/#\/schema\/person\/a2580bd6f2b30b183b03529bb32a8d80\"},\"headline\":\"REMINDER &#8211; 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