Our Tax team has prepared an analysis of the judgment of Theme 1,342, scheduled by the STJ for 13 August 2025.
The ruling will determine whether the remuneration of apprentices is included in the calculation basis for the employer’s social security contribution, including GIIL-RAT and third parties.
The decision will directly impact companies with many apprentices, potentially resulting not only in a reduction of the social security contribution base but also in the reimbursement of amounts paid improperly.
Check out the full content (available only in portuguese) here.
