• Service: Tax, Global Mobility Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 11/13/2013

Brazil - Social insurance contributions, employee benefits 

November 13:  Provisional Measure No. 619/2013 was converted into Law No. 12,873, and published 25 October 2013.

Among the final legislative provisions are measures concerning the social security contribution that is imposed on certain retailers, with a clarification provided for internet retailers.

Another change concerns employee benefits, including maternity leave and child adoption provisions.


In Brazil, a provisional measure (Medida Provisória) is an “act” issued by the president, with the authority of law until later approved by Congress. The provisional measure is effective as from its date of publication for 60 days, and may be extended for an additional 60-day period (for a total of 120 days).

When the Brazilian Congress does not approve a provisional measure within the 120-day period—which does not commonly happen—the provision is no longer effective, and Congress must address the effects of the provisional measure during the period of its effectiveness.

Read a November 2013 report (Portuguese) prepared by the KPMG member firm in Brazil: Tax News: Lei 12873-2013 Principais Alterações

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now