The First Section of the Superior Court of Justice (STJ) has just finished the judgment of the Special Appeal no. 1.322.945/DF and decided favorably to the taxpayers to assure the exclusion of amounts paid by the employers during the holidays and maternity license of social security contributions basis, calculated on the total remuneration paid, due, or credited to ensured employees, autonomous workers and individual taxpayers.

This decision is very significant because it represents a radical change in the positioning of the STJ, whose precedents on the subject were unfavorable to taxpayers. Moreover, the discussion has extreme economic importance, considering that the amounts paid on holidays and maternity license are usually expressive.

Finally, it is important to note that the actual scope of the decision will be confirmed with the publication of the court decision about the Special Appeal no. 1.322.945/DF, when we shall return with our considerations.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.