The Supreme Court recognized, on 04/08/2020, in general repercussion - item 72, the unconstitutionality of the incidence of social contribution referring to the employer's quota due by the company, on the amount "maternity salary".
The understanding exposed by the Rapporteur Minister says that the incidence of social contribution on the "maternity salary" amount may increase the burden of the payroll, due to the work performed by the worker, which will result in the suppression of the guarantee of gender equality and with harmful result to the hiring of female labor.
With the admission of the thesis that the maternity salary does not have a remunerative nature, business establishments will be able to benefit from this decision, especially those that have a great professional movement (turnover).
The beneficial impacts noticed by the business community will be felt in the reduction of tax amounts paid on the payroll without changing the number of employees.
It should be noted that the amounts paid prior to the decision mentioned here can compose an interesting volume, as they will be subject to recovery from the last five years, that is, an opportunity opens up to obtain extra resources in the face of the current crisis imposed by the pandemic. .
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