The Supreme Court recognized, on 04/08/2020, in the context of general repercussions - topic 72, the unconstitutionality of the incidence of the social contribution related to the employer's share due by the company, on the amount “maternity wage”.
The understanding expressed by the Rapporteur Minister states that the impact of the social contribution on the “maternity wage” amount may increase the payroll burden, due to the work carried out by the worker, which will result in the abolition of the guarantee of gender equality and with a harmful result to the hiring of female labor.
With the admission of the thesis that maternity pay is not remunerative in nature, business establishments may benefit from this decision, especially those with a large professional background (Turn-over).
The beneficial impacts noticed by the business community will be felt in the reduction of tax amounts paid on the payroll without changing the number of employees.
It should be noted that the amounts paid prior to the decision mentioned here may constitute an interesting volume, since they will be recoverable over the last five years, that is, an opportunity opens up to obtain extra resources in the face of the current crisis imposed by the pandemic.
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