A lei 12.546/2011: ponderações sobre o instituto das contribuições (encargos) sociais e o necessário diálogo entre as fontes

Abstract

This research now reflected in this article defends the idea that the controversies over what the percentages of expenditures over companies payroll to employees are and what they consist of are rooted in the different conceptions of the elements that build the so-called real cost of labor. On one side of the debate are those who consider the costs of social security contributions (also called social charges) paid by businesses on the salaries of the employees very high and on the other side are those who believe that these contributions account for just over one quarter of the company’s payroll. The object of study is outlined from the legal and doctrinal perspectives to understand, based on the concepts of salary and remuneration - and the respective differentiation of these legal institutes from social benefits - the formation of social contributions. Based on these contributions, it analyzes Brazilian Law 12,546 of 12/14/2011 establishing significant changes in the calculation of the social contribution on payroll for the sectors of Information Technology (IT) and Information Technology and Communication (ICT); this examination will serve as the basis to determine if in fact this tax change reduces the Brazil cost.