Tax Reform | Review of collective bargaining agreements and employee benefits

Complementary Law No. 214/2025, in establishing the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS), also set forth non-cumulative guidelines applicable to the new consumption taxes.

The law defines, among other points, the situations in which credits may be claimed on purchases made by companies, as well as certain limitations.

In this context, we highlight the tax treatment of benefits granted by the company to its employees and executives.

It is important to note that the use of IBS and CBS credits related to the purchase of health insurance plans and educational benefits for employees, executives, and their dependents is contingent upon these benefits being provided for in a collective bargaining agreement or labor convention.

Recommendations and points to consider

It is worth noting that the use of credits contributes to reducing the cost associated with granting these benefits. In this regard, we recommend reviewing the clauses currently in force in collective bargaining agreements or collective labor conventions to verify compliance with the requirements of Complementary Law No. 214/2025. If the benefit has been granted to employees without being provided for in collective agreements, we recommend assessing its inclusion in a future negotiation.

We also advise that such initiatives should be supported by legal analysis, in order to prevent the creation of labor liabilities arising from possible changes in the way these benefits are granted.

Specialized Support

From initial analysis to ongoing tax management, DPC helps your company adapt to tax reform, ensuring compliance and maintaining your competitiveness. Contact our team: dpc@dpc.com.br.