The Ordinance 245 of the Ministry of Economy, published in the Federal Official Gazette on June 17, extended to NOVEMBER 2020 the due dates for the contributions to the Social Integration Program (PIS) and to the Contribution for the Financing of Social Security (COFINS), which had a due date relative to the May competence of this year.
The same Ordinance also postponed the deadline for collection of several social security contributions related to the competence of MAY 2020, in view of the socioeconomic impacts of the COVID-19 pandemic in the country. Payment of these contributions must now be made by the October 2020 due date. Thus, the actual payment of the following contributions listed below must be made in the month of NOVEMBER 2020:
- Employer’s contribution (CPP) and SAT/RAT contribution levied on the payroll, and contribution to the insured individual taxpayers that provide services, levied on the total remuneration paid, all foreseen in article 22 of Law 8212/1991;
- Contribution due by the agro-industry, foreseen in article 22-A of Law 8212/1991, levied on the gross revenue from the commercialization of rural production;
- Contribution from the rural employer as an individual and from the specially insured, foreseen in article 25 of Law 8212/1991, levied on the amount of the gross revenue resulting from the commercialization of rural production;
- Contribution from the legal rural employer, foreseen in article 25 of Law 8.870/1994, levied on the gross revenue from the commercialization of rural production;
- Contribution due under the tax exemption regime, as per articles 7th and 8th of Law # 12,546/2011, levied on gross revenue; and
- Contribution of the domestic employer, pursuant to article 24 of Law 8212/1991, levied on the total remuneration paid.
See the summary in the table below:
We note that the aforementioned Administrative Rule has nothing to do with the accessory obligations related to these contributions, so the taxpayer should normally send the information via E-Social and DCTFWeb, with the exclusion in the DARF of the codes that had their due date extended.
Our tax team is available to answer any questions and help with the necessary measures in this unique period of the national and global conjuncture.