The treaty of the article consists of analyzing the issues and practices of the Federal Revenue of Brazil through educational institutions and tax assessments, specifically social contributions and scholarships provided to dependents and employees of certain companies.
The fulfillment of a brief analysis the issue that is debated under the Federal Constitution, which is already under discussion, in a final analysis, is the ability of employees of educational institutions to enter higher education.
What this article covers:
- Social security contribution x scholarship: what was the legal understanding on the subject?
- How does the taxation of scholarships offered by companies work?
Social security contribution x scholarship: what was the legal understanding on the subject?
The understanding adopted by the seventh Panel of the Federal Regional Court of the first Region, dismisses the appeal made by the National Treasury that goes against the sentence that allows the security to annul the levy, in relation to the calculation and social security contributions related to the scholarship granted by companies to their dependents and employees.
The amounts paid to employees under the title of bonus not linked to salary, by the forces of collective labor agreements, and their requirement of fines that arise from collections for null declarations, were also confirmed by the decision.
The case analyzed by TRF-1according to a report by federal judge Alexandre Buck Medrado Sampaio, stood out due to article 28, which states that it does not include a contribution salary, scholarship or educational plan aimed at the basic education of dependents and employees.
The education allowance granted by companies and employees is of an indemnifying nature, that is, they do not suffer the incidence of social security contributions, as they do not effectively repay the employee’s work, according to the magistrate in relation to his vote.
How does the taxation of scholarships offered by companies work?
Research and study grants defined as a donation will be exempt from income tax, when they are exclusively for receiving in order to carry out procedures related to studies and research, provided that any activity does not represent an advantage for the donor and does not even bother with consideration of services.
The social security legislation cannot change or restrict any concept of salary given through labor legislation or when it has regulations established by collective agreement, as is common, since the labor norm has normative characteristics, to protect the National Tax Code.