End of the CPRB option for several economic sectors – Leal Cotrim Jansen Advogados

Leal Cotrim Jansen Advogados

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End of the CPRB option for several economic sectors

As the option to pay the employers’ social security contribution on gross revenue (“CPRB”) no longer applies with respect to most economic activities, all companies that had made said option in the past shall, as of July 2017, resume the payment of social security contribution on the payroll. Click here for further information.

The CPRB regime was established in 2011, by Law No 12,546, and allows companies operating in different economic sectors to pay the social security contribution on the gross revenue as tax basis, instead of paying it at the rate of 20% over the total amount of compensations paid to employees, freelancers and self-employed workers, as set forth in Law No 8,212/1991, art. 22, items I and III.

However, the Provisional Measure (“MP”) No 774, as of 30 March, 2017, restricted such option to the following activities only:

  • road, railway, and subway passengers transportation companies;
  • construction companies classified in groups 412, 432, 433 or 439 of the CNAE 2.0;
  • infrastructure construction companies, classified in groups 421, 422, 429 or 431 of the CNAE 2.0”; and
  • newspaper and radio, sound and images broadcasting companies mentioned in Law No 10,610/02, classified in classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 or 6319-4 of the CNAE 2.0.

Pursuant to MP No 774/2017, such new rules shall take effect on 1 July, 2017, i.e., as from the payroll of July 2017.

Privacy Policy

Leal Cotrim Jansen Advogados (“Leal Cotrim”) is firmly committed to respecting the privacy of its members, clients and all individuals whose personal data we collect, store or process in any other way. Any information relating to an identified or identifiable natural person is personal data.

This Privacy Policy guides the processing of personal data by Leal Cotrim and disciplines the exercise of the rights of the individuals whose personal data are processed by Leal Cotrim and/or on behalf of Leal Cotrim. We kindly ask that you read it carefully before providing us with your personal data and every time you wish to know how we use your personal data.

1. How we process your personal data

All processing operations carried out by Leal Cotrim are compliant with the applicable laws, especially Law 13,709/2018 (“Lei Geral de Proteção de Dados”) and Law 8,906/1994 (“Estatuto da Advocacia”).

We only processes your personal data under the following legal basis:

(i) under your consent;
(ii) for compliance with a legal or regulatory obligation;
(iii) for the performance of a contract for the provision of legal services or in order to take related steps prior to entering in such a contract;
(iv) for the regular exercise of rights within a judicial lawsuit, na administrative or arbitral procedure; and
(v) for the purposes of the legitimate interests pursued by Leal Cotrim, except where such interests are overridden by your fundamental rights and freedoms which require protection of your personal data.

Visiting and browsing our website are anonymous. Regarding the use of our website, we only collect the personal data that are provided by you when you use the contact tool available on our website, under your explicit consent.

For your privacy to be preserved, if you forward you personal data to Leal Cotrim in order to be considered for one of our vacancies, they will be securely erased immediately after the recruitment process ends.

In any case, Leal Cotrim only processes the personal data that are necessary to achieve the purpose of the processing, and for the period that is necessary to do so.

2. How we protect you personal data

Leal Cotrim adopts technical and administrative measures to protect your personal data from unauthorized access and from non-intentional or unlawful destruction, loss, modification, communication and dissemination. However, any security incident involving your personal data that may cause you significant risk or harm will be communicated to you and to the National Data Protection Authority – ANPD within a reasonable time.

3. Your rights as data subject

As a data subject, you have the following rights, subject to the provisions of article 7, II, of Law 8,906/94 and article 7, VI, of Law 13,709/2018:

(i) confirmation as to whether your personal data are being processed;
(ii) access to your personal data;
(iii) rectification of your personal data that are incomplete, inaccurate or outdated;
(iv) anonymisation, restriction of processing, or erasure of your personal data that are unnecessary, excessive, or processed in non-compliance with the provisions of the applicable law;
(v) portability of your personal data for the use of another services provider, in accordance with the regulations issued by the National Data Protection Authority – ANPD, subject to the protection of commercial and industrial secrets;
(vi) erasure of your personal data, except in the cases provided for in the applicable law;
(vii) information about public and private entities with which we share your personal data;
(viii) information about the possibility of not providing your consent for the processing of personal data and about the consequences of the refusal;
(ix) withdrawal of your consent, subject to the public interest that may justify the processing to continue or the existence of another legal basis that authorizes it; and
(x) opposition to any processing of personal data based on one of the legal basis that do not require consent, provided that there has been a breach of the applicable law, and subject to the public interest that may justify the processing to continue.

4. How you can exercise your rights

At any time, you can exercise your rights as a data subject by sending a request to encarregado@lealcotrim.com.br. Following confirmation of your identity, your request shall be answered within the legal term or, in the absence of a legal term, within a reasonable period.

If you receive our institutional newsletters and no longer wish to receive them, you can also unsubscribe through the link that we provide in every newsletter.

5. Changes to this privacy policy

This Privacy policy was drafted in accordance with the current laws and may be modified to better suit the applicable laws and regulations. Any changes to this Privacy Policy will be effective as of the date indicated below.

01 December 2020