This is because the pro-labore is retribution for the work carried out by the partner. Therefore, as for social security legislation, article 9, item V of Decree No. 3,048/99 considers the partner as a mandatory individual contributor, as long as he receives remuneration, it would be necessary for the partner, in order to be entitled to social security benefits, withdraw pro labore and, on it, make the social security contributions due.
Therefore, the partner who actually works in the company needs to withdraw pro-labore, and the partner who does not work will not have this obligation. The minimum amount to be withdrawn must correspond to at Overseas Chinese Data least one national minimum wage (R 1,412.00). An 11% social security contribution is calculated on the value of the pro-labore, limited to the social security ceiling (R 7,087.
22), to be deducted from the partner and collected in the company's DARF INSS. Companies whose main activity is Annex IV or issue notes on it, must pay the employer's share (20%) in DARF INSS, even if they opt for Simples Nacional. To plan your company's growth, take care of taxes and all the bureaucracy related to your company's financial management, look for Contabilizei .
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