Instituted Additional CSLL on Multinational Profits
03/01/2025Expanded List of Tax Benefits in the Dirbi
10/01/2025HIGHLIGHTS
Announced Minimum Wage Adjustment for 2025
The increase takes effect on January 1
On the December 31 edition of the Federal Official Journal, through Decree No. 12,342/2024, the new minimum wage amount was defined, going up from BRL 1,412.00 to BRL 1,518.00 as of January 1, 2025.
The increase was BRL 106.00, equivalent to 7.5%. Furthermore, the decree also established the daily and hourly wage rates, which for this year will be BRL 50.60 and BRL 6.90, respectively.
Retrenchment
The new amount was calculated based on the law that limits minimum wage adjustments to 2.5% above inflation from 2025 to 2030. The measure is part of the retrenchment package approved by the Congress.
For the calculation, inflation measured by the INPC of 4.84%, accumulated over the 12 months up to November, was applied, along with a 2.5% real increase.
Under the previous rule, the 2025 minimum wage would consider inflation plus the GDP growth of two years earlier, which was 3.2%.
Compliance Ensured
DPC has a team of specialists who stay up-to-date with all legislative and tax updates, ensuring that their clients remain compliant. Rely on this support: dpc@dpc.com.br.
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