The 1st Panel of the Superior Court of Justice (STJ) will rule, under the repetitive appeals system (Topic 1,342), on whether the remuneration paid to apprentices should be included in the calculation basis for employer and third-party social security contributions.
The decision will have binding effect on lower courts and could significantly impact companies’ tax burdens.
Given the possibility of modulation of the decision’s effects, our Tax team has prepared the following alert here (available only in Portuguese).
