Recovery of Credits

Recovery of Social Security Credits

Recoverable credits are constituted by indemnity related but not compensation related sums

Regulated by Law No. 8,212 / 1991, the social security contribution is in the Federal Constitution and disciplines the payment of 20% on the monthly payroll of employees and third parties. In addition to wages, this includes other forms of regular payment, such as tips, usual gains and advances.

Recoverable sums do not account for remuneration, but are indemnities. In practice, it means all those payments to your employees, but that are not related to the work performed within the period under review.

Indemnities, therefore, are payments made for: maternity wages, paternity wages, 1/3 of leave, sick leave, overtime and additional time. These sums are not considered as salaries and, therefore, do not apply for social security contribution.

Recovery of Tax Credits

Applies for companies declaring actual profit (Lucro Real)

Our tax review is a study of the tax and fiscal area of the company in a global way, with the objective of mapping situations that can be corrected. This is a complete diagnosis, fundamental to draw the current panorama of the organization.

The methodology can be decisive for the company to recover amounts unduly paid, preserving its cash flow. The analysis is also used in merger and acquisition cases where potential buyers seek answers about the risks of new business.

Thus, a tax review is almost always recommended in due diligence processes. After all, the data raised in the review should be considered in the feasibility assessment of a contract.