backSince January 2025, Brazilian companies have been facing a new tax challenge: the gradual reonering of payroll, marking the end of the deoneration model implemented in 2011. This change, established by Law 14,973/2024, revokes the tax benefits that allowed the substitution of the 20% employer social security contribution on payroll with reduced rates on gross revenue. With the progressive increase in tax burden, companies will need to adapt their financial and strategic management to avoid a sharp decline in profit margins, especially in sectors such as technology, transportation, construction, and communication, which have historically benefited from the deoneration.
During a transition period until 2027, companies will pay a 5% rate on payroll in 2025, which will increase to 10% in 2026 and 15% in 2027, until deoneration is completely eliminated in 2028. Although there is an exemption on the 13th salary for companies that opted for deoneration, the increase in tax burden will require detailed planning, review of cost structures, and contractual adjustments to ensure competitiveness. To minimize the impacts, companies should consider strategies such as payroll optimization, contract renegotiation, and monitoring tax discussions, transforming this challenge into an opportunity for more efficient management.
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