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Darf - Revenue codes for collecting optional social security contributions instituted
On July 31, 2020, Codar Executive Declaratory Act nº 2/2020 was published, which instituted the revenue codes to be informed in the Federal Revenue Collection Document (Darf), to make the following payments:
a) 5827- Optional contribution in the period of emergency benefit with temporary suspension of contract or reduction of working hours / salary (according to art. 20, Law No. 14.020/2020); and
b) 5833- Optional contribution in period of absence / inactivity without remuneration and activity linked to RGPS / RPPS (according to art. 11, § 5 and art. 216, § 35, Social Security Regulation approved by Decree No. 3.048/1999).
Codar Executive Declaratory Act No. 2/2020 came into force on the date of its publication.
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