The 2nd Panel of the Administrative Council of Tax Appeals has already issued decisions recognizing the non-levy of social security contribution on the hiring bonus.

According to the Attorney General of the National Treasury, the bonus should be taxed, because it is remuneration, since there is predictability in its payment.

Taxpayers say that the hiring bonus is used to attract highly trained professionals, since it indemnifies the losses caused by their leaving the original company, such as: severance pay, 40% FGTS fine, length of service bonus, etc.

The mentioned Council accepted the taxpayers’ arguments and recognized that the hiring bonus has an indemnity nature, since the inspection did not demonstrate, through tax evidence, that the amount would be linked to the work, as well as that there were conditions to the professional. In addition, it was taken into consideration that the hiring bonus payment was made before the service was started.

Therefore, it can be concluded that social security contributions are not levied on the hiring bonus when it is demonstrated that it was paid before the employment contract was signed, and that it is not linked to the provision of services and the professional’s permanence at the company.

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