The recent update issued by the Brazilian Federal Revenue Service (RFB) through COSIT Binding Ruling No. 10 has reignited the debate over the taxation of bonuses granted by companies to their employees.
In an interview with Valor Econômico, our partner Rinaldo Braga analysed the impact of the new guidance, which redefines the criteria under which such bonuses are not characterised as salary, thereby preventing the levy of social security contributions.
The matter has significant practical implications, as bonus schemes are strategic tools for workforce management, productivity and talent retention, and any potential reclassification may result in substantial financial exposure.
👉Click here to read the full article in Valor Econômico.
