Maternity-Leave Salary Should Not Be Computed Into The Security Contribution Calculation Basis

In a recent virtual trial the Supreme Federal Court ruled that "the levying of the social security contribution upon the maternity salary is unconstitutional" (RE 576.967 theme 72 of General Repercussion). The decision is biding to the other instances of the Judiciary.

In his vote, the reporting Justice Roberto Barroso, based its vote on 3 arguments to justify the non-taxation of the maternity salary: (i) the payment of such benefit would not be usual, but rather eventual; (ii) any change in the financing of the Social Security would depend on a complementary law, and could not be done by ordinary law (Law No. 8,212 / 91); and (iii) the taxation of the maternity salary would result in a greater discrimination between men and women in the labor market, in view of the greater burden attributed to hiring of women.