Social Security

In Brazil, Social Security Law is marked by a complex system with specific regulations encompassing several subjects and scopes of action, requiring multidisciplinary expertise in areas such as labor and tax law.

​To address these demands with precision and efficiency, we have assembled a team of highly experienced professionals specializing in social security funding. Our expertise encompasses a range of services including administrative tax litigation, defense against tax infraction notices, tax refund claims, consultations with the Federal Revenue Service (RFB), judicial disputes, and comprehensive tax advisory for businesses across various industries.

In matters related to social security benefits, we represent clients in both administrative disputes with the National Institute of Social Security (INSS) and judicial litigation against the Federal Government. We also provide consultancy services related to the social security benefits system and its impacts on employment contracts.

In the context of the social security benefits system and its impacts on businesses, our experts are prepared to provide advice on matters such as Occupational Social Security Profile (PPP) and other workplace-related documents. We address issues involving the classification of occupational accidents, the status of employees on leave covered by the INSS, and the legal complexities surrounding social security limbo – a situation where an employee is left without receiving either social security benefits or wages from their employer due to a legal or administrative gap.

We also provide guidance on evaluating employee exposure to hazardous conditions for purposes of special retirement, and social security regress claims.

Furthermore, we offer comprehensive advice on social security contributions related to occupational accidents (GIIL-RAT) and its legal effects, application of the Accident Prevention Factor (FAP), payroll tax relief strategies, review of the tax base for social security contributions for companies in special circumstances, profit-sharing agreements and their tax impacts, variable compensation alternatives (bonuses, premiums, and awards), and analysis of the need for additional payments linked to special retirement and benefits granted to employees and officers, including the corresponding tax obligations.