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Federal Revenue extends the payment period for Social Security Contribution, PIS/PASEP and Cofins
The Ministry of Economy, in the Federal Official Gazette of 06/17/2020, issued the Ordinance 245/2020, extending the payment period of social security contributions, PIS and Cofins for May 2020, which should now be paid at the maturity of the contributions due in the period of October 2020.
It is noteworthy that this is an exceptional extension due to the coronavirus COVID-19 pandemic effects.
The new maturities in the following tables:
Social Security Contribution
|
Taxpayer |
Contributions affected by the extension |
Affected period |
Original deadline |
Extended deadline |
|
Companies and similar |
Employer's social security contribution: |
May 2020 |
Jun.19.2020 |
Nov.20.2020 |
|
a) basic (20% or 22.5%, as the case may be) on the remuneration of employees and independent workers; |
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|
b) for financing special retirement benefits and those granted due to the degree of incidence of labor disability resulting from labor environmental risks (GIILRAT), on the total employees' and freelancers' earnings; |
||||
|
c) contributions on the individual taxpayers’ earnings (20%) |
||||
|
Agribusiness |
Social security contribution on the value of gross revenue from the sale of rural production: |
May 2020 |
Jun.19.2020 |
Nov.20.2020 |
|
a) 2.5%; intended for Social Security; |
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|
b) 0.1% for the financing of special retirement benefits and those granted due to the degree of incidence of work disability (GIIL-RAT) resulting from the activity environmental risks.
|
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|
Rural individual employer and special insured |
Social security contribution on the gross revenue value from sale of its rural production: |
May 2020 |
Jun.19.2020 |
Nov.20.2020 |
|
a) 1.2% for Social Security; |
||||
|
b) 0.1%, to financial benefits for accidents at work. |
||||
|
Rural employer legal entity |
Social security contribution on the value of gross revenue from the sale of its rural production: |
May 2020 |
Jun.19.2020 |
Nov.20.2020 |
|
a) 1.7% for Social Security; |
||||
|
b) 0.1%, to finance benefits for accidents at work. |
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|
Companies that opted for payroll exemption |
Contribution on gross revenue (CPRB) – variable rates, according to the activity (Law 12,546 /2011, Articles 7 and 8) |
May 2020 |
Jun.19.2020 |
Nov.20.2020 |
|
Domestic Employer |
Contribution paid by the employer (8%) |
May 2020 |
Jun.07.2020 |
Nov.06.2020 |
Contribution to the financing of insurance against accidents at work (0.8%) |
PIS / Cofins
|
Tax |
Original deadline |
Extended deadline |
|
Cofins |
Jun.25.2020 |
Nov.25.2020 |
|
PIS-Pasep |
Jun.25.2020 |
Nov.25.2020 |
|
Cofins - Financial entities |
Jun.19.2020 |
Nov.20.2020 |
|
PIS-Pasep - Financial entities |
Jun.19.2020 |
Nov.20.2020 |
|
PIS-Folha |
Jun. 25.2020 |
Nov.25.2020 |
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