| Family income supplement measures |
Anticipation of the 13th salary for retirees and pensioners |
Payment of the 1st and 2nd installments of the 13th salary occurred in the months of November and December |
Anticipation for April and May of the 1st and 2nd installments of the 13th salary of retirees and pensioners of INSS. |
G1 website |
| Reinforcement of the Bolsa Família program |
Prior suspension with blocks and stricter registration verification to grant the benefit |
Provision of additional credit of R$ 3 billion and easier inclusion of more than 1 million people in the program. |
PM No 929/2020 and Ordinance No 335/2020 |
| Possibility of withdrawing amounts from PIS/Pasep through FGTS |
Workers entitled to withdraw from PIS had a deadline for withdrawal |
The amounts not withdrawn will be transferred to the workers’ FGTS accounts, allowing the withdrawal of these amounts. |
G1 website |
| Guarantee of electricity supply |
The lack of payments allowed the suspension of electricity supply |
Prohibition of suspension of electricity supply due to lack of payments, including from the low-income population. |
Aneel Normative Resolution No 878/2020 |
| Voucher for freelancers, informal, and intermittent |
Absence of financial benefits other than those provided for by Social Security |
R$ 600 voucher for three months for informal, self-employed, and intermittent workers, fulfilling some predetermined requirements. |
Law No 13,982/2020 |
| Voucher for head of household (single parent) |
Absence of financial benefits other than those provided for by Social Security |
Two-share voucher, totaling R$ 1,200, for three months for a mother and householder. |
| Release of FGTS partial withdrawal |
Release of FGTS withdrawal only in the cases expressly provided for in the legislation |
Possibility for each worker to receive from June 29, 2020 up to R$ 1,045 of FGTS deposited in his active (current job) or inactive (previous job) accounts. |
G1 website |
| Measures to encourage the maintenance of jobs |
Postponement of FGTS payment |
8% monthly payment on employees’ wages and salaries under FGTS |
Suspension of FGTS payment for three months, with the balance to be paid in six installments as of July/2020. |
PM No 927/2020 |
| Anticipation of individual vacations |
Obligation of the employee to have worked at least one year and to be notified 30 days in advance |
Possibility of anticipating employees’ vacations even without the full vesting period, as long as the notice is 48 hours in advance. |
| Simplified collective vacation concession |
Need to communicate to the Unions and Ministry of Labor, in addition to notifying employees at least 30 days in advance |
Possibility to notify the group of employees 48 hours in advance, without the need to communicate to the unions and Ministry of Labor. |
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Simplified regulation of telecommuting or home office
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Need for prior provision in individual or collective agreement on the possibility of telecommuting (home office) |
Possibility of deploying telework (home office) only with notification to the employee 48 hours in advance. |
| Bank of hours in the period of public calamity |
Need prior individual agreement with employees for the establishment of hour bank |
During the public calamity, the creation of the hour bank in favor of the employer is allowed, which can be compensated within 18 months after the calamity. |
| Anticipation of holidays |
Holidays should be taken on the respective festive or religious dates |
Companies can anticipate the enjoyment of holidays by employees, as long as they notify them 48 hours in advance. Religious holidays depend on mutual agreement. |
| Suspension of occupational health requirements |
Mandatory periodic and admission examinations, as well as legal training on health and safety |
Suspension of the need for exams and training during the public calamity period. |
| Reduction of contributions to Sistema S |
5.8% monthly payment on wages and salaries in the case of commercial companies |
Partial reduction in contributions to Sistema S for three months, from April to June. For commerce, the percentage was reduced to 4.55%. |
PM No 932/2020 |
| Measures to encourage the maintenance of jobs |
Possibility of reducing wages and working hours |
There was no clear provision in the legislation that would allow the reduction of wages and working hours under any circumstances |
a) Companies can negotiate with their employees a reduction of 25%, 50%, or 70% of the workday and salary, according to the rules indicated in the table below and respecting the maintenance of the employee’s hourly wage;
b) Employee agreement is required for the reduction to take effect;
c) Reduction period: 90 days - during the period of public calamity;
d) Salary of up to R$ 3,135 - individual agreement, communication with two days in advance, notice to the union;
f) Salary between R$ 3,135 and R$ 12,202 - only by means of a collective agreement with participation of the union;
g) Salary above R$ 12,202 (hypersufficient as long as the employee has a higher education); individual agreement, notice to the union;
h) The company may provide the employee with monthly compensatory aid (without salary nature - free of taxes);
i) Guarantee of the employee’s stability for twice the term of the reduction of the working day and salary. |
PM No 936/2020 |
| Suspension of the employment contract |
There were few chances of suspension of the employment contract and all with very restricted application |
a) The contract can be suspended by the company as long as it communicates the employee with two days in advance;
b) All employees are eligible for the company to apply the suspension of the employment contract;
c) Maximum term: 60 days - during the period of public calamity; it can be divided into two periods;
d) There must be no provision of service by the employee to the company during the suspension period;
e) Salary of up to R$ 3,135 - individual agreement and notice to the union;
f) Salary between R$ 3,135 and R$ 12,202 - only by means of a collective agreement with participation of the union;
g) Salary above R$ 12,202 (hypersufficient as long as the employee has a higher education); individual agreement and notice to the union;
h) All employee benefits must be maintained;
i) Guarantee of employee stability for twice the term of suspension of the employment contract;
j) Compulsory compensatory aid of 30% of salary for companies with annual gross revenue above R$ 4.8 million. |
| Financial aid measures for companies |
Partial postponement of the amount of tax due - Simples Nacional |
Monthly percentage payment on the revenue of Simples Nacional companies, which included federal, state, and municipal taxes |
Change of competence maturity 3, 4, and 5 to October 20, November 20, and December 20, respectively. Applies only to the federal portion. |
Resolution of the Ministry of Economy No 152/2020 |
| Financing of salaries for small- and medium-sized enterprises |
There was no specific credit line to finance salaries |
Financing of salaries for companies with annual sales between R$ 360 thousand and R$ 10 million. Payment in 30 months. No layoffs for two months. |
G1 website |
| Exemption from IPI to combat COVID-19 |
IPI requirement on imported or domestically produced goods |
Temporary exemption from IPI on domestically produced and imported goods that are necessary to combat COVID-19. |
Decree No 10,285/2020 |
| Reduction of ICMS to combat COVID-19 in DF, RJ, BA, MA, PA, and PI |
Requirement of full ICMS tax burden on goods sold in the territory of the states |
Temporary and partial reduction of ICMS on traded goods that are necessary to combat COVID-19. |
State decrees |
| Postponement of the employer’s social security contribution |
Monthly payment of 20% on the remuneration of employees, independent workers, and individual taxpayers, in addition to the so-called contribution to the RAT/FAP |
Change of competences 3 and 4 for the following dates: competence 3 = up to 08/20; competence 4 = up to 10/20; absence of fine and interest. |
Ordinance of the Ministry of Economy No 139/2020 |
| Postponement of contributions to PIS/Cofins |
Monthly percentage payment on companies’ gross revenue, which may vary depending on the type of economic activity and the annual volume of these revenues |
Change in the maturity of competence 3 and 4 for the following dates: competence 3 = up to 08/25; competence 4 = up to 10/25; absence of fine and interest. |
| Extension of delivery of the DCTF |
Monthly delivery of the Declaração de Débitos e Créditos Tributários Federais (DCTF) by the 15th business day of the second month after competence |
Change of the deadline for delivery of competence 2, 3, and 4 until 07/21/2020. Absence of penalty and interest. |
Normative Instruction of the Federal Revenue Service No 1,932/2020 |
| Extension of EFD delivery - contributions |
Monthly delivery of the Escrituração Fiscal Digital das Contribuições (EFD) to PIS/Cofins until the 10th business day of the second month after competence |
Change of deadline for delivery of competence 2, 3, and 4 until 07/14/2020. Absence of penalty and interest. |
| Financial aid measures for companies |
Special credit line for micro and small businesses |
Absence of a credit line with special rates and conditions for small- and medium-sized companies |
a) Concession of a differentiated credit line for microenterprises (annual sales up to R$ 360 thousand) and small companies (annual sales up to R$ 4.8 million);
b) Contract term: until 08/19/2020 (extendable for another three months);
c) Interest rate: 4.25% per year (Selic + 1.25%);
d) Payment term: 36 months;
e) Additional conditions: do not dismiss without just cause in the period between the credit contract and 60 days after receiving the last installment of the credit line. |
Law No 13,999/2020 |
| Special credit line for microenterprises, small businesses, and MEI |
Absence of credit line with special rates and conditions for small- and medium-sized companies and MEI |
Caixa Econômica Federal will grant a differentiated credit line to promote the working capital of microenterprises, small companies, and MEI. |
Ministry of Economy website |
| Other business support measures |
Selic rate reduction |
The Selic rate was 4.25% per year at the beginning of the pandemic |
Reduction of the Selic rate to 3.00% per year. |
Copom decision of 05/06/2020 |
| Extension of obligations of the simple national |
Mandatory submission by 03/31/2020 of the Declaração de Informações Socioeconômicas e Fiscais Anual (DEFIS) |
Extension of the Defis delivery date until 06/30/2020. |
Management Committee Resolution No 153/2020 |
| Postponement of Union debt collection |
Sending collections or filing tax foreclosures as soon as a federal debt is identified |
Suspension and postponement of collections promoted by the Union for 90 days. |
Ordinance of the Ministry of Economy nº 103/2020 |
| Suspension of Federal Revenue procedures |
Continuation of federal debt collection procedures |
Suspension of administrative procedures until 06/30/2020. |
Brazilian Federal Revenue Ordinances No 543/2020 and No 936/2020 |
| CND extension of the states of SP, MG, RJ, PB, PE, MA, MS, AC, AP, and RO |
To extend the term of the Certidão Negativa de Débitos (CND), proof of absence of state pending items was required |
Automatic extension of CNDs in force in the states. |
State decrees |
| Extension of obligations by states |
Monthly delivery of ancillary obligations with information on operations and taxes due by companies |
Extension of deadlines for the delivery of ancillary obligations by the states of PE, AL, AC, ES, MT, MS, GO, PI, MA, AM, and AP. |
| Suspension of administrative procedures by states |
Continuation of debt collection procedures in all states |
Temporary suspension of administrative collection procedures in the states of AL, MS, PB, RN, PI, PA, AM, CE, GO, PE, SC, BA, MA, SE, AC, RR, and RO. |
| Federal CND extension |
To extend the term of the CND, proof of absence of pending issues was required |
Automatic 90-day extension of all CNDs in force on 03/24/2020. |
Joint Ordinance of RFB and Attorney General of the National Treasury No 555/2020 |
| Extension of payment of federal installments |
Monthly payment of installments due in tax installments of federal debts (RFB and PGFN) |
Change in the maturity of the installments due on 5/2020, 6/2020, and 07/2020 to: maturity 5 = payment on 08/2020; maturity 6 = payment on 10/2020; due date 7 = payment on 12/2020. Not applicable for Simples Nacional. |
Ordinance of the Ministry of Economy No 201/2020 |
| Simplification of documents required to access credit |
Requirement by public banks for certificates of fiscal, electoral, and prior consultation with Cadin |
Until 09/30/2020, public banks will not require the following documents to release credit to companies: federal CND and FGTS; proof of electoral regularity; prior consultation with Cadin. |
PM No 958/2020 |
| Cost of the first 15 days of leave of the employee with COVID-19 |
The first 15 days of leave due to any illness are paid and supported by the companies |
If the employee on leave is diagnosed with COVID-19, the company may deduct from the transfer of social security contributions the amount due to the employee corresponding to the first 15 days of leave, limited to the contribution salary ceiling. |
Law No 13,982/2020 |
