Profit and Results Sharing
This page is a translation of the original Portuguese text, provided for convenience. It deals with Brazilian law. If there is any discrepancy, the Portuguese version prevails. Read the original in Portuguese
An amount a company distributes to its employees. When it is paid in accordance with the specific statute that governs it, it falls outside the base on which social security contributions are calculated.
Regulatory reference: Decree 3.048/1999, art. 214.