Profit Share Program and Premium – New Tax Rules
The Provisional Measure 905/2019 clarifies about the payment of Profit Sharing – PLR (Law No. 10,101 / 2000) and the payment of ‘awards’ is exempt from the levy of contributions (§§ 2o and 4o of article 457 of the Labor Code, and paragraph “z” of § 9o of article 28 of Law 8.212/1991).
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