The announcement PGDAU 11/25 offers new ways for the transaction tax, discounts, terms, extended and easy entry to the regularization of the tax.
In 2/6/2025, has been published in the official announcement PGDAU 11/25, bringing you the special conditions for settlement of tax debts by federal tax entered on the outstanding debt, with benefits such as a reduction of interest rates, penalties and fees, in addition to the time-limits laid a payment. The compliance can be made up to September 30, 2025, at 19: 00.
Here’s what it is, the transaction is a tax and what are the opportunities brought about by the regulation PGDAU 11/25.
I. what is a transaction tax?
The transaction tax is a legal instrument referred to in art. 171, 156, (III), in the BRAZILIAN regulated at the federal level by law 13.988/20. This is a cool way for the dissolution of the credit for the tax debt, tax), based on trade-offs between the taxpayer and the Administration of Fazendária.
The law of 13.988/20 provides two ways to take a transaction which may be by way of a proposal by the individual or by means of a membership. In the transaction entry, the requirements and benefits are set out in the notices imposed by the ordinances, having regard to the taxpayer’s just a choice to join or not to be, that there was a set, as opposed to a transaction to a proposal made by the individual, even though there are legal requirements that must be complied with, then the taxpayer has a right to lay out the terms of the deal, being signed only after the acceptance of the Administration’s Fazendária.
Each year, the PGFN – office of the Attorney-General of the National treasury publishes public announcements, which will establish the modalities of the transaction by the support for accounts payable, deferred tax assets are enrolled in outstanding debt, presenting a favourable environment.
Among the main benefits that are offered by the arrangements of the transaction to the tax, the most significant reduction of the interest, penalties and legal costs, as well as the possibility of division into periods higher than those normally performed in a typical programs.
The taxpayer may also rely on the input provided, it allows for up-front payment is reduced, and the utilization of deferred tax assets (exp. tax loss carryforwards, which are the basis for the calculation of the negative social contribution on net income, and judgment debts of the government), to repay the debts deals. In addition to this, the transaction will contribute to the desjudicialização litigation, deferred tax assets, reducing risks and contingencies, and to promote the compliance of the tax, to encourage the return of the regular and the ability to pay.
In addition to the benefits, are set out some of the glands, and, thus, to a deal.
(i) the reduction of the principal amount of the debt;
(ii) to provide for reductions in excess of 65% (sixty five percent) of the total amount of the debt; and
(ii) have a term of discharge in respect of more than one hundred twenty (120) months.
They are open for exceptions to the micro, small and mid-sized businesses, you can get discount of up to 70% (seventy per cent), with the period of the discharge to a maximum of 145 (one hundred forty-five months.
It should be emphasized, in due time, when you select a transaction, there is a confession, and irrevocable from the accounts payable, deferred tax assets included in the transaction agreement, which entails the surrender fully to any of the discussions, whether administrative or judicial. Therefore, the adhesion is required for a thorough analysis, so that the transaction can be a good opportunity for the settlement of the tax, with the security of the law.
II. Notice PGDAU 11/25
He is currently in force with the Announcement PGDAU 11/25, which has a number of modes of transaction for the membership, given by PGFN, until the 30th day of September, in the year 2025, at 19 hours. The official announcement also includes several new features, such as easy entry, discounts, emotive, and timelines extended to the division, and shall be subject to the minimum amount for services on a monthly basis ($25 dollars to the official site, and$100 dollars to the rest of the tax payers).
The accession, it is necessary to have knowledge of the requirements and the benefits offered by each type of transaction is referred to in the notice, which shall be as follows:
(a) the Transaction, according to people’s ability to pay
The form of the transaction, based on ability to pay is given to the taxpayer with a debit entered on the liability of the Union to the 04 of march, in the year 2025, and what is the value of the consolidated total not to exceed$ 45 million.
The benefits will vary, depending on the skill of the payment of a debt, which is determined automatically by the system, the PGFN, and classified into categories A, B, C, or D, depending on the degree of impairment of the loan.
All contributors are classified as A high impairment), or B (with an average impairment) have the right to an easy entry. Have been classified as C (hard to recover), or (D) (non-recoverable) you can use, in addition to the input provided, the time for a long line of impressive discounts, interest, penalties and legal costs.
To adhere to this method, it is necessary to include all of your debts are eligible but are not guaranteed, paid or been suspended by the decision of the court. If there are any other accounts outside of these criteria are met, the taxpayer may be able to match them up with the other terms of the transaction to settle all disputes on the financial statements.
The value of the input will consist of 6% (six per cent) of the total amount of the debt, without the use of a discount, which may be paid for up to six (06) – monthly in the case of legal persons or for up to twelve (12) monthly payments to individuals.
The balance remaining after the discharge of the entry may be divided in 114 (one hundred and fourteen) payments to taxpayers in general. This is a term extending up to 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses, the Holy Houses of Mercy, to co-operative Societies, and other organizations of civil society, to be governed by the law of 13.019/14, in addition to educational institutions. When it comes to accounts payable social security, the program will be limited to sixty (60) months by reason of the provisions of art. 195, paragraph 11, of the brazilian Federal Constitution of 1988.
Depending on the sort of impairment, and the discounts can reach up to 100% (one hundred percent) of the amount of the interest, penalties and legal costs. However, this method does not allow the use of a credit for the tax loss, or basis for the calculation of the negative social contribution on net income, for purposes of the repayment of the debt, the seal, which must be carefully noted by the taxpayer concerned.
(b) the Transaction is of little value
The transaction of a small amount is given to an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – small business have debts that are enrolled in the outstanding debt of the Union until June 02, 2024, and that the committed value does not exceed the limit of sixty (60) minimum wage, which is based on the floor of the national force, which corresponds to R$ 91.080,00.
This method provides a highly advantageous to you, with an easy entry corresponds to a 5% (five percent) of the total amount of the debt, without application of any discounts and installment up to 05 (five) times.
The balance remaining after the discharge of the entry to be able to be paid with the application of discounts in proportion to the number of terms you have chosen, in accordance with the following terms and conditions:
(i) for up to seven monthly installments, with a reduction of up to 50% (fifty per cent) of the total value of the debt;
(ii) In the twelve terms, you can save up to 45% (forty per cent);
(iii) within thirty installments, you can save up to 40% (forty per cent); and
(iv) up to fifty-five monthly payments, you can save up to 30% (thirty percent) of the time.
(c) a Transaction speeds, and hard to recall or stranded
This game is intended for taxpayers with debt entered on the liability of the Union to the 04 of march, in the year 2025, and where the value of the consolidated total must be equal to or less than the$ 45 million, and provided that they fall within one of the specific situations that characterize the difficulty or impossibility of recovery of claims by the treasury.
You are eligible for the speed:
(i) that Have a more than fifteen (15) years of age to sign in outstanding debt, without warranty of any kind, or the suspension of the enforcement of the court decision;
(ii) you Possess the legal recovery drop-down, there are more than ten (10) years, in accordance with art. 151, sections IV or V of the CARTON;
(iii) A legal entity, you have the situation in the registration of the INCORPORATION considered, such as: (i) in failing businesses; and (ii) in a judicial winding-up; and (iii) in the intervention; and / or (iv) on the settlement out of court;
(iv) A legal entity with a tax ID written-off by the awkwardness, a lack-of-fact to act stubborn, or by the termination of a bankruptcy or winding-up proceedings, as well as those with a record of disability resulting from the location of an unknown or omission, or repeated;
(v) Persons with an indication of the death register of the Federal tax as of the date of the accession to the transaction tax.
For a time covered by the accounts payable in the circumstances referred to above, the taxpayer may be able to join in on the transaction, subject to the following conditions:
(i) the Entry of a 5% (five percent) of the total amount of the debt, without deduction, which may be divided into twelve (12) monthly payments; or
(ii) Exemption from payment of entry, provided that the committed value can be paid off in up to six (06) – monthly installments in a row, a condition particularly useful in the case of a low potential for recovery.
The remaining balance can be divided into a maximum of 108 (one hundred and eight monthly instalments, for the majority of the tax payers. The time limit may be extended for up to a 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions.
The remaining balance will also have up to a 100% (one hundred or more than one for a discount on your interest rate, penalties, and legal fees, and subject to the overall limit of 65% (sixty five percent) of the total value of the debt. In exceptional cases, the discount percentage may be as high as 70% (seventy per cent) of the total of the debt, in the case of a taxpayer are considered hipossuficientes, individuals, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions and businesses in the recovery of a court.
(d) the Transaction of enrollment covered by insurance, warranty, guarantee, or letter of guaranty
Be able to participate in this way, the taxpayer debt, recorded on the liability of the Union to the 04 of march, in the year 2025, and on which the committed value not to exceed$ 45 million, and provided that they meet the aggregate requirements:
(i) that Have a final court decision unfavourable; and,
(ii) Is covered by insurance or bond prior to a run or a drive to the instrument, the guarantor, in the case of this warranty may not have been performed or have occurred in the event.
In these circumstances, the taxpayer may be able to negotiate a loan with the following benefits:
(i) a 50% (fifty per cent) of the total amount of the debt, with the remaining balance is paid in twelve (12) monthly payments;
(ii) to 40% (forty per cent), with the payment of the balance for up to eight (8) months; or
(iii) the Entry of a 30% (thirty per cent), with the discharge of the outstanding balance up to six (6) months.
Although they will not be granted a discount, this method offers a valuable opportunity to prevent the activation of guarantees given, to protect the financial health and reputation of the taxpayer, along with the insurance industry and the banking sector.
III. ideas
The transaction is a tax consolidated its position as one of the most important instruments of fiscal policy aimed at the settlement of accounts payable, deferred tax assets are enrolled in the outstanding debt of the Union. By combining legal certainty and clarity, flexibility, negotiation, and incentives for compliance, it is an effective way for businesses and individuals who seek to re-establish their tax compliance, without compromising its sustainability.
For taxpayers, this is not just a real chance of reducing the tax liability, but it is a strategic move in order to preserve their ability to operate, to improve the financial indicators, and to stay competitive in an economic environment increasingly regulated and challenging.
In this context, the joining of the transaction, the tax should not be seen merely as a measure of palliative care, but as part of a tax planning in a structured way, which requires that technical analysis, rigorous, and aligned with your business objectives. With the guidance of skilled professionals it is vital to ensure that you choose the most appropriate mode to maximize the benefits, minimize risks, and to strengthen the sustainability of the business.
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https://www.migalhas.com.br/depeso/434382/edital-pgdau-11-25-regularize-sua-divida-com-condicoes-especiais
Interest on shareholders ‘ equity: A tool for saving the tax and the changes to the law 14.789/23
Interest on shareholders ‘ equity the following as an effective strategy for the economy, a tax on the taxable Income for the year, even after the restrictions of the law, 14.789/23, which was limited to its elements.
The interest on CAPITAL, Interest on Capital, as a tool for strategic planning, the tax is available at the companies in the brazilian tax by your taxable income. Unlike in the case of cash dividends, which do not affect the basis for the calculation of the corporate income TAX and the social contribution on net income, of the amounts paid by way of interest on CAPITAL are deducted from the corporate tax base, which may result in fiscal savings significantly.
It is a mechanism that, when properly structured, can substantially reduce the tax burden of the business, while at the same time that it pays to its members.
With the entry into force of this law, 14.789/23, after 2024, have implemented new rules and regulations that have an impact on the tax deduction for the expenditure of CAPITAL, generating impact in its application, requiring, therefore, a greater attention to the taxpayers in order to avoid legal implications.
In this sense, the present article is to present the best of the interest on the capital and major changes.
1. Concept of limits and deductible CAPITAL:
The community process (JCP) that correspond to one of the many forms of return on the capital invested by the partners, the interest paid or credited to the legal entity, the individual, to the shareholders or to the shareholders, in consideration of the shareholders ‘ equity.
When you distribute to the partners, the amount will become an expense is deductible on the basis of the calculation of the corporate income TAX and the social contribution on net income, in the basis of the taxable Income for the year, this deduction is limited by law 14.789/23.
They are referred to the two boundaries of the fact that, being applied in all cases, whichever is greater. The limits are:
(i) 50% of the retained earnings and revenue reserves; or
(ii) 50% of the net profit for the year prior to the recognition of its own CAPITAL, and the social contribution on net income.
The rate of income tax of at least 15% of the amount received by members, individuals must be taken into account, but such a tax is often offset by the savings of auditors of the company, you can get up to 34% of the value of the deductible, whereas, the corporate income TAX (15%), and the additional corporate income TAX (10%), and TAXES (9%).
1.1. personal:
The members of the receiving community process (JCP) will be subject to the payment of income tax – Tax deducted at Source at the rate of 15% of the amount received. There are a burden to be borne by the individual, when the effect of the distribution of interest on CAPITAL.
In light of this, it is crucial to carry out a preliminary analysis on the profit realized on the distribution, there is a view that, although all the partners will be taxed on the global economy (business + partner) can to be a positive one.
This operation may result in a lower net-of-a 19% relative to the distribution of dividends to shareholders, which, though free, to a person, they are not tax deductible for the corporation subject to the tax in full by 34%.
1.2. the legal Person
On the receipt of the interest on CAPITAL, for a legal entity in Brazil, it is not intended as a value consists of the revenue, and suffers from lump-sum taxation (IRPJ, CSLL, PIS, and COFINS), making it ineffective in this scenario.
1.3. Residents in the outdoors
The distribution of the JCPJ to natural persons and legal entities residing abroad, there is a need for a risk assessment concerning the treaties and the tax applied in the context of the scan, as it is a mechanism for distributing the profits, only in Brazil, which may have an interpretation as distinct from other countries.
1.4. economic Efficiency compared to the dividend
Although it is the CAPITAL enseje tax at source, to a partner natural person, as opposed to dividends (currently free), the fact that the company that makes it an alternative to the process is the most advantageous. On a net basis, the economy, the tax can reach up to 19% in relation to the distribution via dividends are fully taxable at the entity, without any of the tax benefits.
2.&vaginal bleeding, Changes in legislation after 2024
With the entry into force of this law, 14.789/23, is the rule of the community process (JCP) has undergone significant changes since January 1, 2024. The changes introduced by the new legislation that have a direct impact on the manner of calculation of interest on CAPITAL, thereby reducing the scope of the basis of the calculation is limited to the tax benefits provided by the companies optantes by the taxable Income for the year.
The main changes with respect to the reset of the accounts that make up stockholders ‘ equity, for the purpose of calculation of interest on CAPITAL. After 2024, it will only be deemed to be for the following items:
(i) the paid-up capital stock;
(ii) the reserve capital from the capital gain on the issuance of the shares;
(c) revenue reserves (other than those arising from tax incentives); and
(iv) the profit or loss, earnings, and treasury stock are included in the new legislation.
In this way, they are to be excluded from the basis of the reserves, arising from, out of grants, investments, and other incentives that were previously used to zoom in on the basis of the calculation.
Another point that is relevant with respect to the seal of changes in equity and the artificial in the calculation of interest on CAPITAL, that is, it considers only the increases in equity is effectively added to the capital stock of the company. This measure aims to avoid operations that swelled artificially on the basis of the calculation of the benefit, and without any consideration of actual monetary operation is performed as a form of tax planning, aggressive, aimed at raising the deductible expense of the community process (JCP).
The methodology for the application of the interest rate that is used, it remains in the short-term investments – it is the Rate of Interest on Long-Term, which is applied pro rata portion of the die, that is to say, in proportion to the number of days in the period as the basis for the calculation.
These changes, by restricting the possibilities of a deduction, has an impact on the effectiveness of a community process (JCP) as a tool for tax planning. The internal Revenue service, including, but he has published a manual for the guidance returned to taxpayers, with the objective to standardize the procedures, as well as to mitigate the risk of a claim arising from misinterpretations of the new times.
Conclusion and considerations
In practical terms, the changes will promote a reduction in the deductibility of the interest on CAPITAL, and, as a consequence, an increase in the burden of paying the tax, effective as of the company making the payment. The new law requires, therefore, a review of the strategies, taxation and more attention is given to the accounting standards used in the calculation of the benefit.
In spite of the limitations, as amended by the law 14.789/23), the distribution of profits by way of a community process (JCP) is an alternative to the tax advantage for businesses optantes by the rules of the taxable Income for the year, by providing material reduction in the taxable income of the corporation, especially when it is compared with the distribution of a dividend, which has the character of a deductible.
Even with the recent limited to, interest on CAPITAL, it remains one of the most effective tools for saving tax for businesses in the basis of the taxable income for the year. Their proper use can significantly reduce the cost of capital and optimize the distribution of the results.
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https://www.migalhas.com.br/depeso/432689/um-instrumento-de-economia-fiscal-e-as-alteracoes-da-lei-14-789-23
The legacy online: what happens to your messages and social media after death.
Have you ever stopped to think about what happens to their digital accounts, the files you have stored in the cloud, or even on social networks, after his death. In this reflection, this is more necessary than ever, giving rise to a concept that is relatively new to the digital heritage.
With the increasing use of electronic devices and online platforms, it has become common to store your important data in the digital environment. Thus, the question arises as to who is entitled to access and manage the property following the death of its owner? Even without any special regulations in Brazil, with the theme of challenges lawyers and family members, creating legal uncertainty.
The digital heritage can wrap their personal files, pictures, e-mails, and bank accounts in digital currencies and virtual, social networking sites, software licenses, and other intangible assets, net. In some cases, the value is a purely emotional; on the other, it represents an authentic heritage in the economy.
According to brazilian Law, the succession to occur at the point of death, and the legacy that is passed on to the heirs or legal writers, as referred to in art. 1.784 of the DC –1. , However, when it comes to digital assets, the transfer is not always that simple. All rights personalíssimos, such as social networking sites, are non-transferable due to their nature, as laid down in art. 11 of the CC –2 unless an express provision in a will or a provision in the voluntary that is compatible with the terms of use of the platform. Although there is no specific regulation on digital heritage, however, the understanding of these profiles, because they deal with issues of identity, image, and for the privacy of the owner, do not transfer to the heirs, being the responsibility of the owner to express their will in a life-and the fate of your data and your devices.
An emblematic example of this argument is the case, res judicata for the TJ/SP) (Rev. Cív. 1119688-66.2019.8.26.01003), in which the mother of a young man who died filed a lawsuit against Facebook after the exclusion of the needs of the child. The user, in the life he had chosen, by the removal of the account after his / her death, as set forth in the terms of use of the network. The Justice found that there is a value associated with the associated with your account, and, in the case of the law the very personal, would not be broadcast to the eyes.’
In spite of this, other court decisions have recognized that the right of family members to gain access to and preserve the profile of digital as a way to secure the right of the memory. This was the reasoning of the ECJ, SP, in the other case, 2021 (Rev. Cív. 1074848-34.2020.8.26.01004), in which the heirs of her deceased had recognized the authority to restore the profiles and over, especially in the character of the emotional and symbolic of the legacy of the digital world.
Examples of international, will also help to illustrate the diversity of approaches to the subject.
In Germany, in the year 2018, the BGH – the Bundesgerichtshof, the Federal Court of Justice, in German, gave judgement in the case of (III ZR 183/175, in which the parents of a 15-year-old, who died after being hit by a train), seeking access to the content of your account from the Facebook of her daughter, to make clear whether it would have been suicide. The social network was transformed into the profile of the mode ‘memorial’ by blocking the access to the full. The BGH held that the contract with digital to follow the general rule of succession, as provided in §1922 of the civil code (BGB – German Civil Code (bgb, and it was decided that the heirs have the right to access your data, to compare it to the chart or on a daily basis. In addition to this, it is considered invalid in terms of Facebook, which prevented this, stating that it did not take precedence over the right of succession when you do not have the will to the contrary is given by the owner’s death.
In the United States (2017)6 a court of Pennsylvania, authorized the parents of a teenager who had committed suicide, to being able to access their accounts on social networks, on the grounds that it might contain evidence of the bullying, and other factors that led to his death. The court accepted that these accounts contain data and data-to-face interactions, amounting to digital property that may be transmitted. The decision was based on the laws of the state of the Spanish succession, and specific guidelines on access to digital after-life, such as the one contained in the RUFADAA – the Revised Uniform Fiduciary Access to Digital Assets Act, which was adopted by the several states in the united states.
In the United Kingdom in 2016, a 7, a court has examined the case of a child; but he had a wallet for bitcoins, leaving you with specific instructions on how to access the criptoativos. In spite of the absence of a will, the digital, and justice has recognized the asset as a part of your heritage, and it is up to the heirs of the law, they are to be administered with the support of a technical expert to gain access to the codes, standards.
In Brazil, TJ, state of minas gerais, in the year 2022 (whether the instrument of Cv 1.0000.21.190675-5/001)of 8, he decided to give the inheritance, the power to integrate the collection, provided that you have an interest in the legal or economic legitimate, but it has also underscored the limits imposed by the protection of privacy.
The national case-law that is still in development, and the solutions vary depending on the type of data, the value of the equity involved in the expression of the will of the deceased. The statement of 687 for the IX-journey of a Civil-Law of the Board of the Federal court9 to reinforce this view by stating that the digital heritage can include the estate of the deceased, and to be the subject of testamentary disposition, or by codicilo.
So, the best way to prevent problems is to plan for it. Include directives on the fate of your digital assets in a will, appointing a trusted person to manage the collection, check out the options offered by the online platforms are the steps to make sure that your wishes will be complied with.
However, in the writing of a will, it is essential to think seriously about protecting the privacy of messages and data on the personal front, there is the possibility that this information may become crucial in order to clarify the circumstances of the suspicious or violent deaths. Think about that for a minute, if that were the case, with a son or daughter that you would like to have access to your messages, which might clarify the truth.
In the case of abusive relationships or domestic violence, for example, digital records can provide evidence of essential responsibility of the perpetrator and to ensure justice. For this reason, it is highly recommended that you established under a will, there is a clause which, in the case of a suspicious death, or violence, the heirs will have access to the digital content that is relevant for the purposes of the research.
This is a safety precaution, it may seem like a distant or uncomfortable, it can also be the difference in between the silence, and the truth. And to ensure that the desire to comply with the law, it is essential to count on the advice of a lawyer. The succession planning of the digital is no longer an option, and it has become a liability for those who want to protect not just his legacy, but also to those of you who are.
Although this is the heritage of the digital still a lack of regulation in a clear and final, and you can change as quickly as possible with a proposal for the reform of the CC, presented to the Senate, and the Subcommittee on the Right of the Digital world. It also contains a chapter about the Digital Heritage recognizing nature as a set of intangible assets that have value, in economic, personal, and cultural. The reform proposes, for example, which is the property of digital property to be passed on, usually according to the rules of succession are already in place. Since the digital assets we face in everyday life – such as e-mails, blog posts, photos, and profiles that would be, as a general rule, non-transferable, unless there is a demonstration is given by the owner, authorizing the transfer of, especially in order to preserve the privacy of the deceased, and to other third parties.
It also allows the owner, at life, and provides for the distribution of your data, and accounts of digital in their will, including passwords and access codes. These provisions are to be regarded as standard contractual clauses, or of a will-formal, if proven. Even so, it is expected that the access to the private messages will depend on the court order based on a just cause, even after his death. The system further provides for the exclusion of the public accounts of the deceased without heirs, within a period of 180 days. With this, the goal is to prevent the digital platforms, such as Facebook or Instagram, they have become, in practice, a product, universal, of the digital assets.
These quotes highlight the urgency of each and every individual to take control of your digital legacy by setting clearly defined by means of a will, and the fate of their data, assets, and of the interactions in the virtual environment. The informational self-determination – that is, the power to decide on the use of and access to information – it is in the center of this change in the legislation, and the role of the lawyer is even more essential in order to ensure legal certainty and respect for the will of the owner.
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https://www.migalhas.com.br/depeso/432687/o-que-acontece-com-suas-mensagens-e-redes-sociais-apos-a-morte
The NR-1, and the psychosocial risks: Challenges, impacts, and ways to comply the business
Introduction
For the discussion of mental health in the corporate environment, it is no longer a tariff-only social responsibility is to make it a legal requirement expressed in the labor law in brazil. The new version of the NR-1, which sets forth the general guidelines for the management of occupational risks, it brings a significant improvement with the addition of psychosocial risks, such as a formal obligation of the business.
This change leads to a significant impact, not only in the management of the people, but also for the compliance, labor and employment, the legal position of the business and preventing the liabilities of labor.
If, on the one hand, the law represents a step necessary to protect the mental health of the workers, on the other, its applicability in practice, it has raised many doubts, insecurities, and controversies in both the private sector as well as the organs for inspection.
That is, the NR-1?
The NR-1 is the standard that provides the guidelines for the BIO – Risk Management in the Workplace, which applies to all companies and institutions that have employees covered by the CLT – consolidação das leis do trabalho.
The most significant innovation of the new edition is the on-demand, which, in addition to the risk of physical, chemical, biological, ergonomic, and mechanics, are to be identified, assessed and managed the risks to performance, such as:
For that, a new determination of the NR-1 that has generated so much backlash?
The debate on the NR-1 that does not revolve around the importance of the subject, which is, without doubt, but the practical difficulties in its application.
The big questions are:
In the absence of clear answers to these questions will result in a context of deep uncertainty for both companies, as well as for lawyers and professionals, and they monitor the observance of the guidelines for the safety of the work.
Deferral of term Solution or just a postponement of the problem.
Initially scheduled to enter into force on the 26th of may, in the year 2025, the new NR-1 that was their term delayed to may 26, 2026, after an intense mobilization of the business sector, trade unions and the government.
In the meantime, it is essential to note that the postponement does not eliminate the need for adaptation. In practice, it offers an additional period of time, so that companies can prepare for more structured way, but that’s the problem, that is, the lack of technical parameters to be clear, we remain the same.
What is the impact of the legal from the new NR-1?
Failure to comply with the standard, you can create a number of consequences, both at the administrative level, as well as in labor law and social security law.
1. Fines and other administrative sanctions
Failure to comply with the NR-1 that you can take:
2. The increase in the liability for labor
In the absence of the management of psychosocial risks, which can generate:
The technical challenges in the implementation of
In the absence of objective criteria, that is, at present, the major obstacle to the effective implementation of the new NR-1.
The results of this work are monitoring meetings, uncertainty, and an increase in the risk of criminalization.
How companies should prepare for it?
In spite of the insecurity of the technique, some of the practices that are essential:
1. The update of the RMP – Risk Management Program Include, explicitly, the psychosocial risks in the inventory of the risks of, and plan of action.
2. The diagnosis of organisation. To carry out research on climate, resources, and periodic assessments on:
3. The strengthening of the domestic policies
4. Building the capacity of community leaders and the HR department
5. The creation of the channel to listen to the host
6. The documentation of the strategic
Conclusion
The inclusion of psychosocial risks in the new version of the NR-1 that represents a paradigm shift in the working relationship. It asserts that mental health in the corporate environment, it’s not an option, or a benefit, but rather with a legal obligation, with a direct impact on the liability of labour, social security and the reputation of the business.
On the other hand, in the current environment of uncertainty, due to the lack of technical standards a clear, requires companies to take a stance that is pro-active, preventive, and strategically, that is documented.
The postponement of the period of validity should not be taken as an opportunity to move the stock, but rather as a time for you to prepare the organization, mitigate risk, and build a work environment that is healthy, safe, and legally protected basis. Companies that anticipate you will not only complying with a legal requirement, but it will also strengthen your culture, productivity, and competitive position in the market.
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https://www.migalhas.com.br/depeso/433828/nr-1-e-riscos-psicossociais-desafios-e-caminhos-a-conformidade
Notice PGDAU 11/25: the Chance of a settlement of their debt to the federal tax special conditions
The announcement PGDAU 11/25 offers new ways for the transaction tax, discounts, terms, extended and easy entry to the regularization of the tax.
In 2/6/2025, has been published in the official announcement PGDAU 11/25, bringing you the special conditions for settlement of tax debts by federal tax entered on the outstanding debt, with benefits such as a reduction of interest rates, penalties and fees, in addition to the time-limits laid a payment. The compliance can be made up to September 30, 2025, at 19: 00.
Here’s what it is, the transaction is a tax and what are the opportunities brought about by the regulation PGDAU 11/25.
I. what is a transaction tax?
The transaction tax is a legal instrument referred to in art. 171, 156, (III), in the BRAZILIAN regulated at the federal level by law 13.988/20. This is a cool way for the dissolution of the credit for the tax debt, tax), based on trade-offs between the taxpayer and the Administration of Fazendária.
The law of 13.988/20 provides two ways to take a transaction which may be by way of a proposal by the individual or by means of a membership. In the transaction entry, the requirements and benefits are set out in the notices imposed by the ordinances, having regard to the taxpayer’s just a choice to join or not to be, that there was a set, as opposed to a transaction to a proposal made by the individual, even though there are legal requirements that must be complied with, then the taxpayer has a right to lay out the terms of the deal, being signed only after the acceptance of the Administration’s Fazendária.
Each year, the PGFN – office of the Attorney-General of the National treasury publishes public announcements, which will establish the modalities of the transaction by the support for accounts payable, deferred tax assets are enrolled in outstanding debt, presenting a favourable environment.
Among the main benefits that are offered by the arrangements of the transaction to the tax, the most significant reduction of the interest, penalties and legal costs, as well as the possibility of division into periods higher than those normally performed in a typical programs.
The taxpayer may also rely on the input provided, it allows for up-front payment is reduced, and the utilization of deferred tax assets (exp. tax loss carryforwards, which are the basis for the calculation of the negative social contribution on net income, and judgment debts of the government), to repay the debts deals. In addition to this, the transaction will contribute to the desjudicialização litigation, deferred tax assets, reducing risks and contingencies, and to promote the compliance of the tax, to encourage the return of the regular and the ability to pay.
In addition to the benefits, are set out some of the glands, and, thus, to a deal.
(i) the reduction of the principal amount of the debt;
(ii) to provide for reductions in excess of 65% (sixty five percent) of the total amount of the debt; and
(ii) have a term of discharge in respect of more than one hundred twenty (120) months.
They are open for exceptions to the micro, small and mid-sized businesses, you can get discount of up to 70% (seventy per cent), with the period of the discharge to a maximum of 145 (one hundred forty-five months.
It should be emphasized, in due time, when you select a transaction, there is a confession, and irrevocable from the accounts payable, deferred tax assets included in the transaction agreement, which entails the surrender fully to any of the discussions, whether administrative or judicial. Therefore, the adhesion is required for a thorough analysis, so that the transaction can be a good opportunity for the settlement of the tax, with the security of the law.
II. Notice PGDAU 11/25
He is currently in force with the Announcement PGDAU 11/25, which has a number of modes of transaction for the membership, given by PGFN, until the 30th day of September, in the year 2025, at 19 hours. The official announcement also includes several new features, such as easy entry, discounts, emotive, and timelines extended to the division, and shall be subject to the minimum amount for services on a monthly basis ($25 dollars to the official site, and$100 dollars to the rest of the tax payers).
The accession, it is necessary to have knowledge of the requirements and the benefits offered by each type of transaction is referred to in the notice, which shall be as follows:
(a) the Transaction, according to people’s ability to pay
The form of the transaction, based on ability to pay is given to the taxpayer with a debit entered on the liability of the Union to the 04 of march, in the year 2025, and what is the value of the consolidated total not to exceed$ 45 million.
The benefits will vary, depending on the skill of the payment of a debt, which is determined automatically by the system, the PGFN, and classified into categories A, B, C, or D, depending on the degree of impairment of the loan.
All contributors are classified as A high impairment), or B (with an average impairment) have the right to an easy entry. Have been classified as C (hard to recover), or (D) (non-recoverable) you can use, in addition to the input provided, the time for a long line of impressive discounts, interest, penalties and legal costs.
To adhere to this method, it is necessary to include all of your debts are eligible but are not guaranteed, paid or been suspended by the decision of the court. If there are any other accounts outside of these criteria are met, the taxpayer may be able to match them up with the other terms of the transaction to settle all disputes on the financial statements.
The value of the input will consist of 6% (six per cent) of the total amount of the debt, without the use of a discount, which may be paid for up to six (06) – monthly in the case of legal persons or for up to twelve (12) monthly payments to individuals.
The balance remaining after the discharge of the entry may be divided in 114 (one hundred and fourteen) payments to taxpayers in general. This is a term extending up to 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses, the Holy Houses of Mercy, to co-operative Societies, and other organizations of civil society, to be governed by the law of 13.019/14, in addition to educational institutions. When it comes to accounts payable social security, the program will be limited to sixty (60) months by reason of the provisions of art. 195, paragraph 11, of the brazilian Federal Constitution of 1988.
Depending on the sort of impairment, and the discounts can reach up to 100% (one hundred percent) of the amount of the interest, penalties and legal costs. However, this method does not allow the use of a credit for the tax loss, or basis for the calculation of the negative social contribution on net income, for purposes of the repayment of the debt, the seal, which must be carefully noted by the taxpayer concerned.
(b) the Transaction is of little value
The transaction of a small amount is given to an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – small business have debts that are enrolled in the outstanding debt of the Union until June 02, 2024, and that the committed value does not exceed the limit of sixty (60) minimum wage, which is based on the floor of the national force, which corresponds to R$ 91.080,00.
This method provides a highly advantageous to you, with an easy entry corresponds to a 5% (five percent) of the total amount of the debt, without application of any discounts and installment up to 05 (five) times.
The balance remaining after the discharge of the entry to be able to be paid with the application of discounts in proportion to the number of terms you have chosen, in accordance with the following terms and conditions:
(i) for up to seven monthly installments, with a reduction of up to 50% (fifty per cent) of the total value of the debt;
(ii) In the twelve terms, you can save up to 45% (forty per cent);
(iii) within thirty installments, you can save up to 40% (forty per cent); and
(iv) up to fifty-five monthly payments, you can save up to 30% (thirty percent) of the time.
(c) a Transaction speeds, and hard to recall or stranded
This game is intended for taxpayers with debt entered on the liability of the Union to the 04 of march, in the year 2025, and where the value of the consolidated total must be equal to or less than the$ 45 million, and provided that they fall within one of the specific situations that characterize the difficulty or impossibility of recovery of claims by the treasury.
You are eligible for the speed:
(i) that Have a more than fifteen (15) years of age to sign in outstanding debt, without warranty of any kind, or the suspension of the enforcement of the court decision;
(ii) you Possess the legal recovery drop-down, there are more than ten (10) years, in accordance with art. 151, sections IV or V of the CARTON;
(iii) A legal entity, you have the situation in the registration of the INCORPORATION considered, such as: (i) in failing businesses; and (ii) in a judicial winding-up; and (iii) in the intervention; and / or (iv) on the settlement out of court;
(iv) A legal entity with a tax ID written-off by the awkwardness, a lack-of-fact to act stubborn, or by the termination of a bankruptcy or winding-up proceedings, as well as those with a record of disability resulting from the location of an unknown or omission, or repeated;
(v) Persons with an indication of the death register of the Federal tax as of the date of the accession to the transaction tax.
For a time covered by the accounts payable in the circumstances referred to above, the taxpayer may be able to join in on the transaction, subject to the following conditions:
(i) the Entry of a 5% (five percent) of the total amount of the debt, without deduction, which may be divided into twelve (12) monthly payments; or
(ii) Exemption from payment of entry, provided that the committed value can be paid off in up to six (06) – monthly installments in a row, a condition particularly useful in the case of a low potential for recovery.
The remaining balance can be divided into a maximum of 108 (one hundred and eight monthly instalments, for the majority of the tax payers. The time limit may be extended for up to a 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions.
The remaining balance will also have up to a 100% (one hundred or more than one for a discount on your interest rate, penalties, and legal fees, and subject to the overall limit of 65% (sixty five percent) of the total value of the debt. In exceptional cases, the discount percentage may be as high as 70% (seventy per cent) of the total of the debt, in the case of a taxpayer are considered hipossuficientes, individuals, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions and businesses in the recovery of a court.
(d) the Transaction of enrollment covered by insurance, warranty, guarantee, or letter of guaranty
Be able to participate in this way, the taxpayer debt, recorded on the liability of the Union to the 04 of march, in the year 2025, and on which the committed value not to exceed$ 45 million, and provided that they meet the aggregate requirements:
(i) that Have a final court decision unfavourable; and,
(ii) Is covered by insurance or bond prior to a run or a drive to the instrument, the guarantor, in the case of this warranty may not have been performed or have occurred in the event.
In these circumstances, the taxpayer may be able to negotiate a loan with the following benefits:
(i) a 50% (fifty per cent) of the total amount of the debt, with the remaining balance is paid in twelve (12) monthly payments;
(ii) to 40% (forty per cent), with the payment of the balance for up to eight (8) months; or
(iii) the Entry of a 30% (thirty per cent), with the discharge of the outstanding balance up to six (6) months.
Although they will not be granted a discount, this method offers a valuable opportunity to prevent the activation of guarantees given, to protect the financial health and reputation of the taxpayer, along with the insurance industry and the banking sector.
III. ideas
The transaction is a tax consolidated its position as one of the most important instruments of fiscal policy aimed at the settlement of accounts payable, deferred tax assets are enrolled in the outstanding debt of the Union. By combining legal certainty and clarity, flexibility, negotiation, and incentives for compliance, it is an effective way for businesses and individuals who seek to re-establish their tax compliance, without compromising its sustainability.
For taxpayers, this is not just a real chance of reducing the tax liability, but it is a strategic move in order to preserve their ability to operate, to improve the financial indicators, and to stay competitive in an economic environment increasingly regulated and challenging.
In this context, the joining of the transaction, the tax should not be seen merely as a measure of palliative care, but as part of a tax planning in a structured way, which requires that technical analysis, rigorous, and aligned with your business objectives. With the guidance of skilled professionals it is vital to ensure that you choose the most appropriate mode to maximize the benefits, minimize risks, and to strengthen the sustainability of the business.
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https://www.migalhas.com.br/depeso/434382/edital-pgdau-11-25-regularize-sua-divida-com-condicoes-especiais
The impact of Tax Reform in the Construction Industry
The impact of Tax Reform in the Construction Industry
With the Tax Reform, which was established by a Constitutional Amendment 32/2023, it will bring far-reaching changes to companies in brazil, and is one of the most affected sectors of the construction industry. Thus, you will be presented with those changes that will impact you directly to a thread that was worth more than us$ 350 billion by 2024, and supports millions of jobs in the country.
Currently, companies in the construction industry who work with a real estate development can be given the option to submit to a Special Tax Regime (RET), which was established by Law no. 10.931/2004, and that it has a low sound.
Such a scheme makes it possible that, once in place, the Stockholders of the union, to be applied to the tax rate of a single and consolidated between and within the 4% tax on gross income, including your federal taxes, IRPJ, CSLL, PIS, and COFINS. It is a system that facilitates the collection and reduce the burden of tax to be effective, providing greater predictability to finance real estate developments.
Within the framework of the program ‘ Minha Casa, Minha Vida (MCMV), this rate is also the most-favoured, and it can be reduced by up to 1%, are also distributed to the same duties, but, with the percentages of each of which is smaller:
corporate income TAX: 1,26%
social contribution (CSLL): 0,66%
POIS: 0,37%
COFINS: 1,71%
corporate income TAX: 0,31%
social contribution on net income:%AND 0.16%
for PIS: ONLY 0.09%
COFINS tax: 0,44%
Therefore, it is clear that the developers can take to the exterior rear view mirrors, they have a win-win option in taxation and providing opportunities for tax savings, and predictability of financial and simplicity of the fulfillment of tax obligations.
With the introduction of a new, systematic tax on the consumption of regulated mainly by the Law on the Supplementary 2014/2025, the various sectors of the economy will be affected by the new rules from the tax, including the construction industry.
The major changes that will impact the industry is the introduction of a Value Added Tax (VAT) of a dual nature, consisting of:
With a system of non-cumulative nature wide, for the new tax will be levied on the value added at each stage of the supply chain, which represents a paradigm shift in the system of assessment, and the flow of tax credits. This framework seeks to align in Brazil for the international community’s most state-of-the tax on to the consumer.
The transition period for the implementation of the new rules from the tax reform is expected to take place between the year is 2026, and the year is 2033, but in the context of the WINDOWS, and the impact on already-it will happen in the year 2027 with the end of the PIS and Cofins tax was replaced by the CBS.
The SRT is maintained, but there will be consequences. Except for the developments that were started before the January 1, 2029, you will not be able to collect the IBS and CBS, the inside of the WINDOWS, and this scheme is applicable only to corporate income TAX and the social contribution on net income.
So as not to impact the projects and the incorporation of already written to the incorporation of the subject of the exterior rear view mirrors prior to January 1, 2029 will be in the recollection of the guard, whose projection in the home provides for the following tax rates:
It is expected that the wing is expected that the tax rate will be applied according to the sum of the tax rates currently in effect from the PIS and Cofins taxes on the scheme of the exterior rear view mirrors.
In the building and construction industry one of the predominant activities is the distribution of the labour force, which is currently on the ISS, at a rate that can be varial to be between 2% and 5%, depending on the County in which the
In the building and construction industry one of the predominant activities is the distribution of the labour force, which is currently suffering the impact of the ISS, at a rate which can vary between 2% and 5%, depending on the County. In addition to this, the sector suffers from the impact of the PIS and Cofins and ICMS, hitting the latter on the sale of the goods.
The effect of the new taxes imposed with tax reform, the ISS will be replaced by the IB, which
The effect of the new taxes imposed with tax reform, the tax burden is currently the ISS, ICMS, PIS and Cofins) will increase with the forecast of a rate benchmark of 26.5%.
Preliminary studies indicate that, depending on the operational structure of the company and its ability to use deferred tax assets, the tax burden may be significant increases in the implementation of the tax reform, and considering that, at present, there are no provisions in force to balance the losses arising from inability of credit in new tax on a sheet of wages.
Most of the residential units is carried out by individuals and a lot of these operations do not allow for the generation of a loan on a new model. This restriction can be very expensive and significantly to the cost of the building, and compromise the margins of a contract, or incorporating, especially in the segments of the mainstream. Home builders and real estate developers will need to review their strategies, indicators, and, if necessary, renegotiate the terms of a balance of economic, financial, and with its contractors.
In light of this, companies with a low level of integration, low in the purchase of supplies taxable income, and the high dependence of the direct labor will tend to be the most negatively impacted, as they have a limited ability to offset the loan under the new scheme on a non-cumulative.
With respect to the tax rates, there is a provision for an increase in the tax burden incident in the building and construction industry significantly. On the face of it, the law provides tax benefits services. Let’s see:
Although there is a provision for a special regime for the taxation in the LC 214/2025, with a reduced rate on the CBS and LBS with a 50% (fifty percent) of the time, such a reduction is not able to counteract the effects of an increase in the tax burden on the sector.
In this scenario, it is observed that the implementation of the tax reform, though it will bring the promises of the simplification and streamlining of the system, and may result in significant increases in the overall tax burden for most of the companies in the construction sector, especially in those with a low capacity to generate tax credits.
Final Thoughts
The Tax Reform was inaugurated by the LC 214/2025 it tends to change drastically for the tax to be charged on the construction sector, in particular in the following areas:
On the face of it, there is a need for re-evaluation strategy for home builders and real estate developers, who are expected to:
In short, even if the WINDOWS continue to represent a tool for tax advantageous in the short term, the Tax Reform as a signal of a motion for the lifting of the load, and the distribution of the burden, requiring planning, tax assets, and the reviews of the contractual information. With the adoption of the strategies of vertical integration, efficient management of claims, and the dialogue in advance of with financial backers and buyers it is crucial to preserve the edges, and the economic viability of future projects.
Therefore, a detailed understanding of the new rules, combined with a strategic assessment of the operational structure of a company is crucial in order to mitigate the financial impact, to ensure the compliance of the tax and to maintain europe’s competitiveness in the new environment, rules and regulations.
Reference (s):
BRAZIL. Constitutional amendment no. 132, December 20, 2023. Changes in the National Tax System. Available at: https://www.planalto.gov.br/ccivil_03/Constituicao/Emendas/Emc/emc132.htm. this 09.06.2025.
BRAZIL. A Supplementary law no. 214, 16 January, in the year 2025. On the Tax on Goods and Services (LBS), the Contribution of Social Goods and Services (CBS), and the duty Selection (S); setting up of the steering Committee of the IB and the changes in the tax laws. Available at: https://www.planalto.gov.br/ccivil_03/leis/lcp/Lcp214.htm. this 09.06.2025.
Brazilian chamber of Construction Industry (CBIC). building Construction grew by 4.3% in 2024, and it drives the national economy’. , Available at: https://cbic.org.br/construcao-civil-cresce-43-em-2024-e-impulsiona-economia-nacional/. this 10.06.2025.
THIS, Ieda. The committee on the Economy. Brazilian chamber of Construction Industry (CBIC). The performance of the Construction in 2024, and the prospects for the year 2025. Available at: https://cbic.org.br/wp-content/uploads/2024/12/final-desempenho-economico-cc-dezembro-2024.pdf. this 10.06.2025.
Brenda Carol is True of the Saints
A lawyer with a bachelor degree in law with an emphasis in tax law from the Universidade Paulista – UNIP (2019), and which is registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2022). A member of the Committee on environmental Law of the 33rd Division of the OAB/SP) – Brazil (2025-2027). A lawyer for the u.s. Department of Tax have Associated with it.
Barbara Giansante Moquiute:
A lawyer with a bachelor degree in law with an emphasis in tax law from Universidade Presbiteriana Mackenzie (2021), and which is registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2022). A post-Graduate degree and a specialization in Tax Law from the Pontifical Catholic University of Rio Grande do Sul (PUC/RS) (2022-2023). A member of the Committee on environmental Law of the 33rd Division of the OAB/SP) – Brazil (2025-2027). The advocate and head of the Department of Tax have Associated with it.
Newsletter | JULY 2025
Every month, the TM Associados team brings you a newsletter featuring essential topics for the success of your business. We address the main highlights in Advisory, Litigation, Labor, and Tax areas in a practical and objective way, helping you make safer and more strategic decisions. Don’t miss this opportunity to turn information into competitive advantage! 📩
Tax
PDL No. 214/2025: National Congress Overturns IOF Increase
On June 25, 2025, the National Congress approved Legislative Decree Bill (PDL) No. 214/2025, which nullified the effects of Decrees No. 12.466, 12.467, and 12.499. These decrees had increased the tax rates of the Tax on Financial Operations (IOF) across various modalities, such as credit, foreign exchange, insurance, and investment transactions.
The proposal was passed in the Chamber of Deputies by 383 votes in favor and 98 against. It was subsequently approved in the Senate and became Legislative Decree No. 176/2025, published on June 27, 2025, reinstating the previous wording of Decree No. 6.306/2007, which regulates the IOF.
Context and Justifications
The presidential decrees, issued in May and June 2025, aimed to increase federal revenue by approximately R$ 61 billion by 2026. However, lawmakers argued that these measures exceeded the Executive Branch’s regulatory authority by using the IOF — a tax of extrafiscal nature — for revenue purposes without proper Congressional approval.
What Changes with PDL No. 214/2025
With the repeal of Decrees No. 12.466, 12.467, and 12.499/2025, several IOF increases and new taxable events were canceled. See below:
In short, the suspension of the decrees reverts the IOF rates to their 2024 levels across almost all fronts, easing the cost of credit operations, common currency exchange transactions, and private pension contributions, and reinstating the previously scheduled gradual decrease of the tax.
Practical Effects of the Repeal
With the Presidential Decrees overturned by Congress, IOF rates return to previous levels, reducing the tax burden on financial operations. This benefits multiple sectors of the economy that would have been adversely affected by the increase.
2nd Tax Newsletter:
Ministry of Finance Launches Official Portal on Tax Reform with Strategic Information for Businesses
The Ministry of Finance has launched an exclusive portal with information about the regulatory process of the Tax Reform currently underway in the National Congress. The page gathers the main complementary law bills, technical documents, and explanatory materials regarding the new consumption-based taxation system introduced by Constitutional Amendment No. 132/2023.
The portal is structured to enhance transparency in the legislative process and enable technical and operational monitoring by companies, public managers, legal and accounting professionals.
What Can Be Found on the New Portal?
The portal offers full access to proposals submitted by the Federal Government, especially Complementary Bill No. 68/2024 (converted into Supplementary Law No. 214/2025), which regulates the creation of the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS). It also includes:
This is an essential tool for companies that want to anticipate risks and opportunities related to the new tax model.
Technical Advisory Program (PAT-RTC)
The portal also outlines the structure of the Technical Advisory Program for the Implementation of the Consumption Tax Reform (PAT-RTC), coordinated by the Systematization Committee and 19 Thematic Technical Groups, including:
The Committee has been meeting weekly with a 60-day deadline to finalize preliminary drafts that will guide legislative procedures in the coming months.
How Can TM Associados Support Your Company?
TM Associados’ tax team is actively monitoring the regulatory process of the Tax Reform, focusing on legal certainty, operational compliance, and strategic tax planning through:
We are ready to support your company in adapting to the new tax landscape with practical, safe solutions aligned with your business goals.
Advisory
New Requirements for Company Incorporation and Impacts of the Federal Revenue’s Tax Administration Module (AT)
What’s happening?
The Federal Revenue Service (Receita Federal) published Technical Note No. 181/2025 (COCAD), detailing the new AT Module of Redesim, which will go live on July 27, 2025.
The main change is the mandatory selection of the tax regime (Simples Nacional, Presumed Profit, or Actual Profit) at the time of CNPJ registration — a step that previously could be done up to 30 days after incorporation.
Main Changes in the Incorporation Process
Business Sector Warnings
In a letter sent to Minister Fernando Haddad, seven business confederations requested a revision of the timeline and pointed out the following risks:
Critical Timeline
Talk to our team!
TM Associados’ Advisory and Tax teams are closely monitoring all updates from Receita Federal and the Boards of Trade to support entrepreneurs in starting new businesses.
Labor
MENTAL HEALTH IN THE WORKPLACE: NEW NR-1 RULES
Mental health in the workplace has become one of the most pressing concerns in labor law in 2025. In an increasingly fast-paced, connected, and demanding world, emotional overload and work-related psychological disorders have intensified at an alarming rate. Cases of burnout, depression, anxiety, and chronic stress are now leading causes of medical leave and lawsuits for moral damages.
In response to this situation, the Ministry of Labor implemented a major update to Regulatory Standard No. 1 (NR-1), which governs occupational risk management.
The New Framework
The updated rule — now set to take effect on May 26, 2026 — introduces psychosocial risks as formal elements that must be mapped, assessed, and mitigated by companies. These risks include moral harassment, excessive performance pressure, exhaustive work hours, and toxic organizational environments, all of which can seriously affect employees’ emotional well-being.
While necessary, the change has raised several practical concerns:
The absence of clear technical criteria makes it difficult for both companies and labor auditors to define safe behavioral standards. Legal uncertainty is compounded by the growing wave of litigation related to mental illness at work, with courts increasingly awarding large sums for moral damages, recognizing occupational diseases, and granting job stability.
Legal Trends and Court Decisions
The courts have already begun establishing consistent case law stating that employers who fail to address psychosocial risks violate their duty to protect workers’ integrity. Companies that do not implement preventive measures — such as mental health support channels, psychological counseling, leadership training, or workload reviews — are becoming more vulnerable to lawsuits and inspections.
More Than Legal Compliance: A Strategic Imperative
Beyond being a legal obligation, prioritizing mental health has become an ethical and strategic necessity. Companies that act preventively:
They also show commitment to respectful, dignified, and emotionally balanced work relationships, valued by both the market and their employees.
Practical Case
To illustrate the legal implications of workplace mental health, consider a recent high-profile case:
In 2023, Banco Itaú was ordered by the Labor Court of Bauru (SP) to pay R$ 200,000 in moral damages to a bank employee diagnosed with burnout syndrome.
The court found the employee was subjected to an environment of “organizational moral harassment”, a systemic practice going beyond isolated abusive acts. It involved constant and humiliating demands, excessive working hours, and the absence of effective psychological support.
The medical report indicated serious psychiatric disorders, including depression and anxiety, directly linked to the working conditions. The employee reported daily pressure, abusive demands for targets, and humiliating group meetings, creating an atmosphere of permanent stress and fear.
The court recognized not only the causal link between the mental illness and the job but also that the bank failed to take preventive measures to ensure a healthy workplace, breaching its legal obligation to protect employee health.
Conclusion
The NR-1 update marks a new milestone in the recognition of mental health as a core element of labor protection.
With the mandatory mapping of psychosocial risks and adoption of preventive actions, companies must review their management culture and organizational structure. Negligence in this area could result in talent loss, productivity decline, and serious legal consequences, including lawsuits, fines, and reputational damage.
In this context, companies must act proactively, technically, and collaboratively. Implementing good mental health practices — aligned with strict compliance with NR-1 — ensures not only legal protection but also a healthier, more sustainable, and productive environment.
Caring for workers’ emotional health, once seen as a competitive advantage, is now a legal requirement and ethical commitment to the future of labor relations.
Litigation
The Luva de Pedreiro Case: A Lesson in Contracts, Poorly Aligned Clauses, and Business Risks
The recent conclusion of the legal dispute between Iran Ferreira, the influencer known as Luva de Pedreiro, and his former manager Allan Jesus, has shed light on fundamental issues in contract law and civil liability in contemporary business relations.
The controversy began in 2022, when Luva de Pedreiro publicly announced his breakup with his then-manager, citing dissatisfaction with the management of his career and a lack of financial transparency. Despite the public outcry on social media, the agency agreement between the parties was still in force, containing express clauses on exclusivity, obligation to provide accounts, and a termination penalty initially set at R$ 5.3 million.
The split was done unilaterally and abruptly, without any formal notice or attempt at mediation. In response, Allan Jesus filed a lawsuit claiming enforcement of the contractual penalty, compensation for moral damages due to the negative public exposure he suffered, and reimbursement of expenses incurred during the agency relationship — such as investments in infrastructure, image, and brand positioning of the influencer.
Throughout the lawsuit, Iran Ferreira’s legal defense argued that there had been a breach of trust and mismanagement on the manager’s part, claiming the influencer did not have full knowledge of the income received or of strategic decisions being made in his name. However, the court found no concrete evidence of bad faith or contractual violation by the manager.
The judgment issued by the 2nd Civil Court of Barra da Tijuca, in Rio de Janeiro, considered the termination unjustified and held that Allan Jesus had acted within the legal and contractual bounds of his agency. The judge also emphasized that the influencer’s dissatisfaction had not been formally communicated, nor were there any renegotiation attempts, highlighting the lack of contractual governance by the influencer and his legal team.
As a result, compensation was set at R$ 3.6 million, which included:
Furthermore, the judge emphasized that the media impact of the termination, done impulsively and without technical backing, damaged Allan Jesus’s image, directly affecting his professional reputation in the artistic and business spheres.
What Does This Case Reveal About Business Disputes?
Although it involves the world of digital influencers, the case reflects situations very familiar to corporate litigators. It exposes the risks of poorly advised decisions, the absence of well-structured exit clauses, and lack of legal follow-up throughout the contract execution.
The main issue wasn’t merely the decision to end the relationship, but how it was carried out: without proper technical support, no formal communication, and no prior conflict management measures. The lack of contractual governance, especially in contracts involving high economic value and public visibility, can turn minor disagreements into multi-million-dollar lawsuits.
The case also highlighted that subjective claims and interpersonal tensions do not override the legal validity of a contract. Even when legitimate frustrations exist, they must be formalized, documented, and preferably addressed through renegotiation or out-of-court mediation.
Key Lessons for Companies
The Luva de Pedreiro case is a striking example of how poor contract management can jeopardize results, damage reputations, and threaten business continuity. Key takeaways include:
1. Contracts are risk and protection assets:
Signing a contract alone does not guarantee legal safety. It is essential to understand the impact of each clause, manage deadlines and obligations, and review terms regularly. Well-drafted contracts reduce risk exposure and improve business performance.
2. Verbal or informal agreements do not offer legal protection:
While sometimes recognized, verbal agreements lack crucial evidentiary and clarity elements. Testimonies, emails, or WhatsApp messages are weak in court disputes. A well-drafted, signed contract structures the relationship, defines obligations, and prevents litigation.
3. Termination and indemnity clauses are as critical as commercial terms:
These clauses determine how the relationship can end, what costs are involved, and the conditions for compensation. Neglecting this point can lead to unexpected liabilities, damage to the company’s reputation, and cash flow problems in the event of a dispute.
4. Lack of ongoing legal counsel can be costly:
Relying on legal advice only at the time of signing is a common mistake. Business contracts require ongoing technical oversight throughout the relationship — including renegotiations, notifications, penalties, and terminations. This is especially crucial in relationships with information asymmetry or strategic value.
How Can We Support Your Company?
At TM Associados, we provide preventive and litigation-focused support to protect businesses across all contract life cycles:
Impactos da Reforma Tributária no Setor da Construção Civil
Impactos da Reforma Tributária no Setor da Construção Civil
A Reforma Tributária, instituída pela Emenda Constitucional nº 32/2023, trará mudanças profundas para as empresas brasileiras, sendo um dos setores mais afetados o da construção civil. Assim, serão apresentadas às alterações que impactarão diretamente um segmento que movimentou mais de R$ 350 bilhões apenas em 2024 e sustenta milhões de empregos no país.
Atualmente, as empresas no setor da construção civil que atuam com incorporações imobiliárias podem optar por se submeter ao Regime Especial de Tributação (RET), instituído pela Lei nº 10.931/2004, que apresenta uma tributação mais benéfica.
Esse regime possibilita que, uma vez constituído o Patrimônio de Afetação, seja aplicada a alíquota única e consolidada de 4% sobre a receita bruta, englobando os tributos federais IRPJ, CSLL, PIS e COFINS. Trata-se de uma sistemática que simplifica a apuração e reduz a carga tributária efetiva, conferindo maior previsibilidade financeira ao incorporador.
No âmbito do programa Minha Casa, Minha Vida (MCMV), essa alíquota é ainda mais favorecida, podendo ser reduzida para até 1%, também distribuída entre os mesmos tributos, mas com percentuais individualmente menores:
IRPJ: 1,26%
CSLL: 0,66%
PIS: 0,37%
COFINS: 1,71%
IRPJ: 0,31%
CSLL: 0,16%
PIS: 0,09%
COFINS: 0,44%
Logo, evidencia-se que as incorporadoras, podendo adotar ao RET, possuem uma opção vantajosa de tributação, oportunizando economia tributária, previsibilidade financeira e simplicidade no cumprimento de obrigações tributárias.
Com a instituição da nova sistemática tributária sobre o consumo, regulamentada precipuamente pela Lei Complementar 2014/2025, diversos setores econômicos serão afetados com as novas normas de tributação, inclusive o setor da construção civil.
A principal alteração que impactará este setor é a instituição de um Imposto sobre Valor Agregado (IVA), de natureza dual, composto por:
Com uma sistemática da não cumulatividade ampla, os novos tributos incidirão sobre o valor agregado em cada etapa da cadeia produtiva, o que representa uma mudança paradigmática na sistemática de apuração e no fluxo de créditos tributários. Essa estrutura busca alinhar o Brasil às práticas internacionais mais modernas de tributação sobre o consumo.
O período de transição para a aplicação das novas regras oriundas da reforma tributária está previsto para ocorrer entre o ano de 2026 e o ano de 2033, porém no contexto do RET, o impacto já acontecerá no ano de 2027 com a extinção do PIS e da Cofins com a substituição pela CBS.
O RET será mantido, mas haverá implicações. Exceto pelas incorporações iniciadas antes de 1º de janeiro de 2029, não será possível recolher o IBS e a CBS dentro do RET, passando este regime a ser aplicável somente para o IRPJ e a CSLL.
De modo a não impactar projetos de incorporação já programados, a incorporação sujeita ao RET ante de 1º de janeiro de 2029 terá o recolhimento da CBS, cuja projeção inicial prevê as seguintes alíquotas:
É previsto que asA previsão é de que as alíquotas serão aplicadas de acordo com a soma das alíquotas atualmente vigentes de PIS e Cofins no regime do RET.
No setor de construção civil uma das atividades predominantes é a concessão de mão de obra, a qual atualmente sobre a incidência do ISS, a uma alíquota que pode varial entre 2% a 5%, a depender do Município em que a
No setor de construção civil uma das atividades predominantes é a concessão de mão de obra, a qual atualmente sofre a incidência do ISS, a uma alíquota que pode variar entre 2% a 5%, a depender do Município. Ademais, este setor sofre a incidência do PIS e da Cofins e do ICMS, incidindo este último sobre a comercialização de mercadorias.
Com a vigência dos novos tributos instituídos com a reforma tributária, o ISS será substituído pelo IBS que
Com a vigência dos novos tributos instituídos com a reforma tributária, a carga tributária atualmente vigente (ISS, ICMS, PIS e Cofins) terá um aumento, com previsão de uma alíquota referencial de 26,5%.
Estudos preliminares indicam que, a depender da estrutura operacional da empresa e de sua capacidade de aproveitamento de créditos tributários, a carga fiscal poderá sofrer aumentos significativos com a implementação da reforma tributária, considerando que até o momento não há dispositivos vigentes que equilibrem os prejuízos decorrentes da impossibilidade de creditamento dos novos tributos sobre folha salarial.
Como a maior parte dos empreendimentos residenciais é contratada por pessoas físicas, muitas dessas operações não permitirão a geração de créditos no novo modelo. Essa restrição pode encarecer significativamente os custos de construção e comprometer as margens de contratos de empreitada ou incorporação, sobretudo nos segmentos populares. Construtoras e incorporadoras precisarão rever suas estratégias de precificação e, se necessário, renegociar cláusulas de equilíbrio econômico-financeiro com seus contratantes.
Diante disso, empresas com baixo nível de verticalização, baixa aquisição de insumos tributáveis e alta dependência de mão de obra direta tendem a ser as mais impactadas negativamente, uma vez que terão menor capacidade de compensação de créditos no novo regime não cumulativo.
No que diz respeito às alíquotas, há uma previsão de um aumento da carga tributária incidente no setor de construção civil significativa. Diante disso, a legislação prevê benefícios tributários setoriais. Vejamos:
Ainda que haja previsão de um regime específico de tributação na LC 214/2025, com alíquota reduzida da CBS e do IBS em 50% (cinquenta por cento), tal redução não é capaz de neutralizar os efeitos do aumento da carga tributária sobre o setor.
Diante desse cenário, observa-se que a implementação da reforma tributária, embora traga promessas de simplificação e racionalização do sistema, poderá resultar em aumentos expressivos da carga fiscal para grande parte das empresas do setor da construção civil, especialmente aquelas com baixa capacidade de geração de créditos tributários.
Considerações Finais
A Reforma Tributária inaugurada pela LC 214/2025 tende a alterar de forma substancial a tributação incidente sobre o setor de construção civil, sobretudo nos seguintes aspectos:
Diante disso, surge uma necessidade de reavaliação estratégica para as construtoras e incorporadoras, que deverão:
Em síntese, ainda que o RET continue representando ferramenta fiscal vantajosa no curto prazo, a Reforma Tributária sinaliza um movimento de elevação de carga e de redistribuição de ônus, exigindo planejamento tributário ativo e revisões contratuais tempestivas. A adoção de estratégias de verticalização, gestão eficiente de créditos e diálogo antecipado com financiadores e adquirentes torna-se imprescindível para preservar margens e viabilidade econômica dos futuros empreendimentos.
Portanto, a compreensão detalhada das novas regras, aliada a uma avaliação estratégica da estrutura operacional de cada empresa, será determinante para mitigar impactos financeiros, garantir a conformidade tributária e preservar a competitividade no novo ambiente normativo.
Referências:
BRASIL. Emenda Constitucional nº 132, de 20 de dezembro de 2023. Altera o Sistema Tributário Nacional. Disponível em: https://www.planalto.gov.br/ccivil_03/Constituicao/Emendas/Emc/emc132.htm. Acesso em: 09.06.2025.
BRASIL. Lei Complementar nº 214, de 16 de janeiro de 2025. Institui o Imposto sobre Bens e Serviços (IBS), a Contribuição Social sobre Bens e Serviços (CBS) e o Imposto Seletivo (IS); cria o Comitê Gestor do IBS e altera a legislação tributária. Disponível em: https://www.planalto.gov.br/ccivil_03/leis/lcp/Lcp214.htm. Acesso em: 09.06.2025.
Câmara Brasileira da Indústria da Construção Civil (CBIC). Construção Civil cresce 4,3% em 2024 e impulsiona economia nacional. Disponível em: https://cbic.org.br/construcao-civil-cresce-43-em-2024-e-impulsiona-economia-nacional/. Acesso em: 10.06.2025.
VASCONCELOS, Ieda. Comitê de Economia. Câmara Brasileira da Indústria da Construção Civil (CBIC). Desempenho da Construção Civil em 2024 e perspectivas para 2025. Disponível em: https://cbic.org.br/wp-content/uploads/2024/12/final-desempenho-economico-cc-dezembro-2024.pdf. Acesso em: 10.06.2025.
Beatriz Carol Fiel dos Santos
Advogada, graduada em direito, com ênfase em direito tributário, pela Universidade Paulista – UNIP (2019), inscrita na Ordem dos Advogados do Brasil, Secção São Paulo (OAB/SP) (2022). Membro efetivo do Comitê de Direito Tributário da 33ª Seccional da OAB/SP – Jundiaí (2025-2027). Advogada do Departamento Tributário no TM Associados.
Beatriz Giansante Moquiute:
Advogada, graduada em direito, com ênfase em direito tributário, pela Universidade Presbiteriana Mackenzie (2021), inscrita na Ordem dos Advogados do Brasil, Secção São Paulo (OAB/SP) (2022). Pós-Graduada e especialista em Direito Tributário pela Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS) (2022-2023). Membro efetivo do Comitê de Direito Tributário da 33ª Seccional da OAB/SP – Jundiaí (2025-2027). Advogada e Coordenadora do Departamento Tributário no TM Associados.
Newsletter | JULHO/2025
Todo mês, a equipe TM Associados traz uma newsletter com temas essenciais para o sucesso do seu negócio. Abordamos de forma prática e objetiva os principais destaques em Consultivo, Contencioso, Trabalhista e Tributário, ajudando você a tomar decisões mais seguras e estratégicas. Não perca essa oportunidade de transformar informação em vantagem competitiva! 📩
Tributário
PDL nº 214/2025: Congresso Nacional derruba aumento do IOF
Em 25 de junho de 2025, o Congresso Nacional aprovou o Projeto de Decreto Legislativo (PDL) nº 214/2025, que sustou os efeitos dos Decretos nº 12.466, 12.467 e 12.499, os quais haviam promovido o aumento das alíquotas do Imposto sobre Operações Financeiras (IOF) em diversas modalidades, como operações de crédito, câmbio, seguros e investimentos.
A proposta foi aprovada na Câmara dos Deputados por 383 votos favoráveis e 98 contrários. Em seguida, o texto foi aprovado no Senado e transformado no Decreto Legislativo nº 176/2025, publicado no dia 27 de junho de 2025, restabelecendo a redação anterior do Decreto nº 6.306/2007, que regulamenta o IOF.
Contexto e justificativas
Os decretos presidenciais, editados em maio e junho de 2025, tinham como objetivo aumentar a arrecadação federal em aproximadamente R$ 61 bilhões até 2026. Entretanto, parlamentares argumentaram que tais medidas extrapolaram a competência regulamentar do Executivo, utilizando o IOF, um tributo de natureza extrafiscal, com finalidade arrecadatória, sem a devida apreciação do Congresso Nacional.
O que muda com o PDL nº 214/2025
Com a derrubada dos Decretos nº 12.466, 12.467 e 12.499/2025, foram cancelados diversos aumentos e novas hipóteses de incidência do IOF. Observe:
Crédito empresarial: o custo máximo anual retorna de até 3,95 % para 1,88 %; micro e pequenas empresas voltam a pagar no máximo 0,88 %;
Cartões internacionais e câmbio: a alíquota cai de 3,50% para 3,38% para cartões internacionais (crédito, débito,pré-pagos) e cheques de viagem;
Remessas para investimento no exterior: retorna a alíquota de 0,38%, voltando a ser equiparada a demais operações financeiras;
Remessas pessoais e compra de papel-moeda voltam a 1,10%;
Risco sacado: isenção restabelecida, reforçando a competitividade do crédito com duplicatas, salvo nos casos de coobrigação; e
VGBL: a tributação extra sobre grandes aportes foi eliminada; a isenção volta a valer integralmente.
Em resumo, a suspensão do decreto faz o IOF retornar ao patamar anterior de 2024 para praticamente todas as frentes, aliviando o custo das operações de crédito, das transações cambiais de uso corriqueiro e dos aportes em previdência privada, e restabelecendo o cronograma de queda gradual do imposto previsto antes da tentativa de aumento.
Efeitos práticos da revogação
Com a derrubada dos Decretos Presidenciais pelo Congresso Nacional, as alíquotas do IOF retornam aos patamares anteriores, reduzindo a carga tributária sobre operações financeiras. A medida beneficia diversos setores da economia, que sofreriam com o aumento do imposto.
2ª Newsletter tributária:
Ministério da Fazenda lança portal oficial da Reforma Tributária com informações estratégicas para empresas
O Ministério da Fazenda disponibilizou um portal exclusivo com informações sobre a regulamentação da Reforma Tributária, em andamento no Congresso Nacional. A página reúne os principais projetos de lei complementar, documentos técnicos e materiais explicativos sobre o novo sistema de tributação sobre o consumo, instituído pela Emenda Constitucional nº 132/2023.
O portal foi estruturado para ampliar a transparência do processo legislativo e viabilizar o acompanhamento técnico e operacional por parte de empresas, gestores públicos, profissionais do direito e da contabilidade.
O que encontrar no novo portal?
No portal, os usuários encontram acesso integral às propostas apresentadas pelo Governo Federal, em especial o Projeto de Lei Complementar nº 68/2024 (convertido na LC nº 214/2025), que regulamenta a criação do Imposto sobre Bens e Serviços (IBS), da Contribuição sobre Bens e Serviços (CBS) e do Imposto Seletivo (IS). Também estão disponíveis:
Propostas sobre regimes específicos, mecanismos de transição, cashback e distribuição federativa das receitas;
Materiais explicativos, apresentações e notícias institucionais;
Simulador de alíquotas desenvolvido em parceria com o Banco Mundial, com estimativas por setor; e
Trata-se de uma ferramenta essencial para empresas que desejam antecipar riscos e oportunidades associados ao novo modelo tributário.
Programa de Assessoramento Técnico (PAT-RTC)
O portal também detalha a estrutura do Programa de Assessoramento Técnico à Implementação da Reforma da Tributação sobre o Consumo (PAT-RTC), coordenado pela Comissão de Sistematização e por 19 Grupos Técnicos temáticos, entre eles:
Regimes diferenciados;
ICMS acumulado e ressarcimento de créditos;
Cesta básica e devolução de tributos para população de baixa renda.
A Comissão tem se reunido semanalmente com prazo de 60 dias para finalização dos anteprojetos, que deverão orientar a tramitação legislativa nos próximos meses.
Como o TM Associados pode apoiar sua empresa?
A equipe tributária do TM Associados está acompanhando de forma ativa o processo de regulamentação da Reforma Tributária, com foco na defesa de segurança jurídica, conformidade operacional e estratégias de planejamento fiscal com:
Análises técnicas dos projetos em tramitação e seus impactos por setor;
Estudos de simulação tributária e diagnóstico para empresas que serão afetadas;
Orientação quanto à reestruturação contratual e readequação fiscal; e
Atualização contínua das alterações legislativas relevantes.
Estamos à disposição para apoiar sua empresa na adaptação à nova realidade tributária com soluções práticas, seguras e alinhadas aos seus objetivos de negócio.
Consultivo
Novas Exigências para Abertura de Empresas e Impactos do Módulo Administração Tributária (AT) da Receita Federal
A Receita Federal publicou a Nota Técnica nº 181/2025 (COCAD) detalhando o novo Módulo AT da Redesim, que entrará em produção em 27 de julho de 2025. A principal virada de chave é a obrigatoriedade de escolher o regime tributário (Simples Nacional, Lucro Presumido e Lucro Real) já no ato de inscrição do CNPJ – etapa que antes podia ser feita até 30 dias depois da abertura.
Em carta enviada ao ministro Fernando Haddad, sete Confederações pedem revisão do cronograma e apontam riscos de:
Burocracia adicional e atrasos na liberação do CNPJ;
Fragmentação do fluxo entre Juntas e Receita, quebrando integrações conquistadas nos últimos anos;
Prazo “tecnicamente inexequível” para adaptação das 27 Juntas Comerciais até julho;
Maior insegurança jurídica para micro e pequenas empresas.
Fale com o nosso time!
As equipes consultiva e tributária do TM Associados estão acompanhando cada atualização da Receita Federal e das Juntas Comerciais para apoiar os empreendedores que desejam gerar novos negócios.
Trabalhista
SAÚDE MENTAL NO AMBIENTE DE TRABALHO: NOVAS REGRAS DA NR-1
A saúde mental no ambiente corporativo se tornou uma das maiores preocupações do Direito do Trabalho em 2025. Em um mundo acelerado, conectado e cada vez mais exigente, a sobrecarga emocional e os transtornos psíquicos relacionados ao trabalho se intensificaram de forma preocupante. Casos de burnout, depressão, ansiedade e estresse crônico estão entre as principais causas de afastamento laboral e demandas judiciais por danos morais.
Em resposta a essa realidade, o Ministério do Trabalho promoveu uma importante atualização na Norma Regulamentadora nº 1 (NR-1), que trata da gestão de riscos ocupacionais.
A nova redação, cuja vigência foi prorrogada para 26 de maio de 2026, introduz os chamados riscos psicossociais como elementos formais a serem mapeados, avaliados e mitigados pelas empresas. Estão incluídas nessa categoria condutas como assédio moral, pressão excessiva por metas, jornadas exaustivas e ambientes organizacionais tóxicos, todos os aspectos com potencial de comprometer a saúde emocional do trabalhador.
A mudança, ainda que necessária, trouxe consigo uma série de dúvidas práticas. Como mensurar um risco psicológico? O que define, juridicamente, um ambiente de trabalho mentalmente saudável? A ausência de critérios técnicos objetivos torna difícil tanto para as empresas quanto para os auditores fiscais delimitar parâmetros seguros de conduta. Essa insegurança jurídica é agravada pela crescente judicialização dos conflitos envolvendo adoecimento mental, em que a ausência de programas preventivos tem resultado em condenações milionárias por danos morais, reconhecimento de doença ocupacional e garantia de estabilidade no emprego.
O Judiciário, por sua vez, já vem construindo jurisprudência firme no sentido de que a omissão do empregador diante de riscos psicossociais configura violação direta ao dever de zelar pela integridade do trabalhador. As empresas que não adotam medidas preventivas, como canais de escuta, apoio psicológico, treinamentos de liderança humanizada e revisão de metas abusivas, estão cada vez mais vulneráveis a ações trabalhistas e fiscalizações do Ministério do Trabalho.
Mais do que uma exigência legal, a atenção à saúde mental se consolidou como um critério ético e estratégico. Empresas que atuam de maneira preventiva reduzem afastamentos, aumentam a produtividade e fortalecem sua reputação institucional. Ao mesmo tempo, sinalizam ao mercado e aos seus colaboradores que se comprometem com relações de trabalho baseadas no respeito, na dignidade e no equilíbrio emocional.
Diante da nova NR-1 e de um cenário regulatório mais rigoroso, a adaptação não é opcional. Exige um esforço coordenado entre as áreas de RH, jurídico, segurança do trabalho e alta liderança para implementar uma cultura organizacional voltada à proteção integral do trabalhador.
CASO PRÁTICO
Para entender a gravidade do tema saúde mental no trabalho e seus desdobramentos jurídicos, vale mencionar um caso recente que repercutiu nacionalmente. Em 2023, o Banco Itaú foi condenado pela Justiça do Trabalho ao pagamento de R$ 200 mil em indenização por danos morais a uma bancária diagnosticada com síndrome de burnout.
A decisão, proferida pela 3ª Vara do Trabalho de Bauru (SP), reconheceu que a empregada foi submetida a um ambiente caracterizado por “assédio moral organizacional”, uma prática sistêmica que ultrapassa casos pontuais de condutas abusivas, envolvendo cobrança constante e humilhante por metas, jornadas exaustivas e ausência de canais efetivos de apoio psicológico.
O laudo médico anexado ao processo indicava transtornos psiquiátricos graves, como depressão e ansiedade, diretamente relacionados às condições de trabalho.
Segundo o relato da bancária, ela era submetida diariamente a cobranças intensas, pressões abusivas por metas e reuniões coletivas constrangedoras, que geravam um ambiente de constante tensão e medo de desligamento do cargo. A Justiça não apenas reconheceu o nexo entre o adoecimento mental e o trabalho, como também entendeu que o banco falhou em adotar medidas preventivas e garantir um ambiente laboral saudável, infringindo seu dever de proteção à saúde do trabalhador.
Portanto, isso demonstra que mais do que atender à exigência legal, a gestão da saúde mental deve ser entendida como estratégia empresarial: protege os colaboradores, preserva a produtividade e fortalece a reputação institucional. O caso Itaú, amplamente noticiado pela imprensa, serve como alerta para organizações de todos os setores.
CONCLUSÃO
A atualização da NR-1 representa um novo marco no reconhecimento da saúde mental como elemento central da proteção trabalhista.
Com a obrigatoriedade de mapear riscos psicossociais e adotar medidas preventivas, empresas precisarão rever sua cultura de gestão e estrutura organizacional. A negligência nesse aspecto pode significar não apenas perda de talentos e produtividade, mas também impactos jurídicos severos, com ações judiciais, autuações e danos à imagem corporativa.
Nesse contexto, torna-se indispensável que as organizações atuem de forma proativa, técnica e integrada. A implementação de boas práticas de saúde mental, aliada ao cumprimento rigoroso da NR-1, não apenas resguarda juridicamente as empresas, mas contribui para um ambiente mais humano, sustentável e produtivo.
O cuidado com a saúde emocional dos trabalhadores, antes visto como diferencial, agora é exigência legal e compromisso ético com o futuro das relações de trabalho.
Contencioso:
O caso Luva de Pedreiro: uma lição sobre contratos, cláusulas mal alinhadas e riscos empresariais.
O recente desfecho da disputa judicial entre Iran Ferreira, o influenciador conhecido como Luva de Pedreiro, e seu ex-empresário Allan Jesus, jogou luz sobre questões fundamentais do direito contratual e da responsabilidade civil nas relações empresariais contemporâneas.
A controvérsia teve início em 2022, quando Luva de Pedreiro anunciou publicamente o rompimento com seu então empresário, sob a justificativa de estar insatisfeito com a gestão de sua carreira e com a falta de transparência financeira. Apesar da repercussão nas redes sociais, o contrato de agenciamento assinado entre as partes ainda estava em vigor, com cláusulas expressas de exclusividade, obrigação de prestação de contas e multa rescisória estipulada inicialmente em R$ 5,3 milhões.
O rompimento foi feito de forma unilateral e abrupta, sem qualquer notificação formal ou tentativa de mediação. Em resposta, Allan Jesus ajuizou ação judicial na qual pleiteou a aplicação da multa contratual, a reparação por danos morais decorrentes da exposição negativa que sofreu, além do reembolso por despesas realizadas no curso do agenciamento — como investimentos em estrutura, imagem e posicionamento de marca do influenciador.
Ao longo do processo, a defesa de Iran Ferreira sustentou que houve quebra de confiança e má administração por parte do empresário, alegando que o influenciador não tinha total conhecimento dos valores recebidos e das decisões estratégicas que estavam sendo tomadas em seu nome. No entanto, a Justiça entendeu que não havia provas concretas de má-fé ou violação contratual por parte do empresário.
A sentença proferida pela 2ª Vara Cível da Barra da Tijuca, no Rio de Janeiro, considerou a rescisão como injustificada e reconheceu que a atuação de Allan Jesus estava dentro dos limites legais e contratuais do agenciamento. O juiz destacou, ainda, que as insatisfações do influenciador não foram formalmente comunicadas nem acompanhadas de tentativas de renegociação, o que evidenciou a falta de governança contratual por parte do influenciador e sua equipe jurídica. Assim, foi fixada indenização no valor de R$ 3,6 milhões, que compreende:
valor parcial da multa contratual (ajustada conforme os limites da razoabilidade);
reembolso de investimentos devidamente comprovados;
indenização por danos morais em razão da exposição pública negativa sofrida pelo empresário.
Além disso, o juiz ressaltou que a repercussão midiática da rescisão, feita de maneira impulsiva e sem respaldo técnico, causou danos à imagem de Allan Jesus, afetando diretamente sua reputação profissional no meio artístico e empresarial.
O que isso revela sobre litígios empresariais?
Apesar de envolver o universo dos influenciadores digitais, o caso apresenta contornos muito conhecidos por quem atua no contencioso empresarial. Ele escancara os riscos de decisões mal orientadas, da ausência de cláusulas de saída bem estruturadas e da falta de acompanhamento jurídico ao longo da execução contratual.
A principal falha, neste cenário, não está apenas na decisão de romper o vínculo, mas na forma como isso foi conduzido: sem o respaldo técnico adequado, sem comunicação formal e sem medidas prévias de gestão do conflito. A ausência de governança contratual, especialmente em contratos com alto valor econômico e visibilidade pública, pode transformar desentendimentos pontuais em litígios multimilionários.
O processo também evidenciou que alegações subjetivas e desgastes interpessoais não se sobrepõem à força de um contrato juridicamente válido. Ainda que existam frustrações legítimas, elas precisam ser formalizadas, documentadas e, preferencialmente, tratadas por meio de renegociação ou mediação extrajudicial.
Lições essenciais para empresas:
O caso Luva de Pedreiro é um exemplo emblemático de como a má gestão contratual pode comprometer resultados, imagem e a continuidade de um negócio. Abaixo, destacamos os principais aprendizados com base nessa experiência concreta:
Contratos são ativos de risco e proteção: A simples assinatura de um contrato não garante segurança jurídica. É fundamental compreender os efeitos de cada cláusula, gerenciar os prazos e obrigações contratuais e revisar os termos periodicamente. Contratos bem estruturados reduzem a exposição ao risco e otimizam a performance comercial.
O “acordo verbal” ou informal não serve como blindagem jurídica: Apesar de reconhecido em algumas situações, o acordo verbal carece de elementos essenciais de prova e clareza. Depoimentos, trocas de e-mails ou mensagens de WhatsApp são frágeis frente a disputas judiciais. Um contrato sólido e bem redigido, por sua vez, organiza a relação, delimita obrigações e previne litígios.
Cláusulas de rescisão e indenização são tão importantes quanto as comerciais: Essas cláusulas definem como a relação pode ser encerrada, quais os custos envolvidos e os critérios para indenizações. A falta de cuidado nesse ponto pode gerar passivos inesperados, comprometer a reputação empresarial e afetar diretamente o fluxo de caixa em caso de litígio.
A ausência de assessoria jurídica contínua pode custar caro: Contar com orientação apenas na fase de assinatura é um erro comum. Contratos empresariais exigem acompanhamento técnico em todas as etapas da relação, inclusive para renegociações, notificações, aplicação de penalidades e encerramentos. Isso é ainda mais relevante em relações com forte assimetria de informação ou alto valor estratégico.
Como podemos apoiar sua empresa:
No TM Associados, atuamos com foco preventivo e contencioso para proteger negócios em todos os ciclos contratuais:
Estruturação e revisão de contratos empresariais e comerciais;
Planejamento de cláusulas estratégicas (exclusividade, penalidades, rescisão);
Defesa em litígios de responsabilidade civil e disputas indenizatórias;
Blindagem jurídica de ativos intangíveis (marca, imagem, know-how).
📞 Entre em contato e saiba como podemos ajudar:
📧 tm@tmassociados.com.br
📍 www.tmassociados.com.br | ☎ (11) 2923-7989
Edital PGDAU 11/25: Oportunidade de regularização da sua dívida tributária federal com condições especiais
O edital PGDAU 11/25 oferece novas modalidades de transação tributária com descontos, prazos estendidos e entrada facilitada para regularização fiscal.
Em 2/6/2025, foi publicado o edital PGDAU 11/25, trazendo condições especiais para regularização fiscal de débitos federais tributários inscritos em dívida ativa, com benefícios como a redução de juros, multa e encargos, além de prazos estendidos de pagamento. A adesão pode ser feita até 30 de setembro de 2025, às 19h00.
Confira a seguir do que se trata a transação tributária e quais as oportunidades trazidas pelo edital PGDAU 11/25.
I. O que é transação tributária?
A transação tributária é um instrumento jurídico previsto nos arts. 171 e 156, inciso III, do CTN, regulamentado na esfera federal pela lei 13.988/20. Trata-se de uma forma legal de extinção do crédito tributário (dívida tributária), viabilizada por concessões mútuas entre o contribuinte e a Administração Fazendária.
A lei 13.988/20 prevê duas formas de adotar uma transação, podendo ser por meio de uma proposta individual ou por meio de adesão. Na transação por adesão, os requisitos e benefícios são fixados em editais instituídos por portarias, tendo o contribuinte apenas a opção por aderir ou não ao que ali foi definido, diferentemente da transação por proposta individual que, em que pese haja requisitos legais a serem observados, o contribuinte possui uma certa liberdade para dispor os termos da transação, sendo esta firmada somente após aceite da Administração Fazendária.
Anualmente, a PGFN – Procuradoria-Geral da Fazenda Nacional publica editais que estabelecem modalidades de transação por adesão para débitos tributários inscritos em dívida ativa, apresentando condições favoráveis.
Entre os principais benefícios oferecidos pelas modalidades de transação tributária, destacam-se a redução expressiva de juros, multas e encargos legais, bem como a possibilidade de parcelamento em prazos superiores aos normalmente praticados em programas convencionais.
Os contribuintes também podem contar com entrada facilitada, que permite pagamentos iniciais reduzidos, e a utilização de créditos fiscais (exp. prejuízo fiscal, base de cálculo negativa da CSLL e precatórios), para amortizar os débitos negociados. Além disso, a transação contribui para a desjudicialização de litígios tributários, reduzindo riscos e contingências, e promove a conformidade fiscal, ao incentivar a retomada da regularidade e da capacidade contributiva.
Além dos benefícios, são estipuladas algumas vedações, não podendo a transação:
(i) ter a redução do montante principal da dívida;
(ii) conceder reduções superiores a 65% (sessenta e cinco por cento) do valor total da dívida; e
(iii) possuir prazo de quitação superior a 120 (cento e vinte) meses.
São abertas exceções às microempresas e empresas de pequeno porte, que podem ter descontos de até 70% (setenta por cento), com prazo de quitação máximo de 145 (cento e quarenta e cinco) meses.
Ressalta-se, oportunamente, ao optar pela transação, há a confissão irrevogável e irretratável dos débitos tributários incluídos no acordo de transação, o que implica a renúncia plena a quaisquer discussões, seja administrativa ou judicial. Portanto, para a adesão requer-se uma análise criteriosa para que a transação possa representar uma boa oportunidade de regularização fiscal, com segurança jurídica.
II. Edital PGDAU 11/25
Atualmente, encontra-se vigente o Edital PGDAU 11/25 que apresenta diversas modalidades de transação por adesão, ofertadas pela PGFN até o dia 30 de setembro de 2025, às 19 horas. O edital contempla diversas condições especiais, como entrada facilitada, descontos expressivos e prazos estendidos para parcelamento, devendo ser observado o valor mínimo estipulado para as prestações mensais (R$25 reais para o MEI e R$100 reais para os demais contribuintes).
Para a adesão torna-se necessário ter conhecimento dos requisitos e benefícios ofertados por cada modalidade de transação prevista no edital, que serão apresentados a seguir:
a) Transação conforme a capacidade de pagamento
A modalidade de transação baseada na capacidade de pagamento é voltada aos contribuintes com débitos inscritos em dívida ativa da União até 04 de março de 2025 e que o valor total consolidado não ultrapasse R$ 45 milhões.
Os benefícios concedidos variam conforme a capacidade de pagamento do devedor, que é aferida automaticamente pelo sistema da PGFN e classificada nas categorias A, B, C ou D, de acordo com o grau de recuperabilidade dos créditos.
Os contribuintes classificados como A (alta recuperabilidade) ou B (média recuperabilidade) têm direito à entrada facilitada. Já os classificados como C (difícil recuperação) ou D (irrecuperável) podem usufruir, além da entrada facilitada, de prazos mais longos de parcelamento e de expressivos descontos sobre juros, multas e encargos legais.
Para aderir a essa modalidade, é necessário incluir todas as dívidas elegíveis que não estejam garantidas, parceladas ou com exigibilidade suspensa por decisão judicial. Se houver outros débitos fora desses critérios, o contribuinte poderá combiná-los com outras modalidades de transação para regularizar a totalidade das suas pendências fiscais.
O valor de entrada corresponderá a 6% (seis por cento) do montante total da dívida, sem aplicação de descontos, podendo ser pago em até 06 (seis) parcelas mensais no caso de pessoas jurídicas, ou em até 12 (doze) parcelas mensais para as pessoas físicas.
O saldo remanescente após a quitação da entrada poderá ser parcelado em até 114 (cento e quatorze) prestações mensais para contribuintes em geral. Esse prazo se estende para até 133 (cento e trinta e três) parcelas mensais nos casos de pessoas físicas, MEI – microempreendedores individuais, ME – microempresas e EPP – empresas de pequeno porte, Santas Casas de Misericórdia, Sociedades Cooperativas e demais organizações da sociedade civil regidas pela lei 13.019/14, além de instituições de ensino. Quando se tratar de débitos previdenciários, o parcelamento será limitado a até 60 (sessenta) meses, em razão do disposto no art. 195, §11, da Constituição Federal de 1988.
A depender da classificação de recuperabilidade, os descontos podem alcançar até 100% (cem por cento) do valor referente a juros, multas e encargos legais. Todavia, essa modalidade não autoriza a utilização de créditos de prejuízo fiscal ou de base de cálculo negativa da CSLL para fins de amortização da dívida, vedação essa que deve ser cuidadosamente observada pelos contribuintes interessados.
b) Transação de pequeno valor
A transação de pequeno valor é voltada às pessoas físicas, MEI – microempreendedores individuais, ME – microempresas e EPP – empresas de pequeno porte que possuam débitos inscritos em dívida ativa da União até 02 de junho de 2024 e que o valor consolidado não ultrapasse o limite de 60 (sessenta) salários-mínimos, o que, com base no piso nacional vigente, corresponde a R$ 91.080,00.
Essa modalidade oferece condições altamente vantajosas, com a entrada facilitada corresponde a 5% (cinco por cento) do valor total do débito, sem aplicação de descontos, parcelada em até 05 (cinco) vezes.
O saldo remanescente após a quitação da entrada poderá ser pago com aplicação de descontos proporcionais ao número de parcelas escolhidas, conforme as seguintes condições:
(i) Em até sete parcelas mensais, com redução de 50% (cinquenta por cento) sobre o valor total da dívida;
(ii) Em até doze parcelas, com desconto de 45% (quarenta e cinco por cento);
(iii) Em até trinta parcelas, com desconto de 40% (quarenta por cento); e
(iv) Em até cinquenta e cinco parcelas mensais, com desconto de 30% (trinta por cento).
c) Transação para débitos de difícil recuperação ou irrecuperáveis
Esta modalidade é destinada aos contribuintes com débitos inscritos em dívida ativa da União até 04 de março de 2025 e cujo valor total consolidado seja igual ou inferior a R$ 45 milhões, desde que se enquadrem em uma das situações específicas que caracterizam a dificuldade ou impossibilidade de recuperação dos créditos pela Fazenda Pública.
São elegíveis os débitos que:
(i) Possuam mais de 15 (quinze) anos de inscrição em dívida ativa, sem qualquer garantia ou suspensão da exigibilidade por decisão judicial;
(ii) Possua cobrança judicial suspensa há mais de 10 (dez) anos, nos termos do art. 151, incisos IV ou V, do CTN;
(iii) A pessoa jurídica tenha situação cadastral no CNPJ considerada especial, como: (i) empresas falidas; (ii) em liquidação judicial; (iii) em intervenção; ou (iv) em liquidação extrajudicial;
(iv) A pessoa jurídica com CNPJ baixado por inaptidão, inexistência de fato, omissão contumaz ou por encerramento de falência ou de liquidação, bem como aquelas com registro de inaptidão decorrente de localização desconhecida ou omissão reiterada;
(v) Pessoas físicas com indicativo de óbito no cadastro da Receita Federal até a data da adesão à transação tributária.
Uma vez enquadrados os débitos nas hipóteses referidas acima, o contribuinte poderá aderir à transação nas seguintes condições:
(i) Entrada de 5% (cinco por cento) do valor total da dívida, sem descontos, podendo ser parcelada em até 12 (doze) prestações mensais; ou
(ii) Dispensa do pagamento de entrada, hipótese em que o valor consolidado poderá ser quitado em até 06 (seis) parcelas mensais consecutivas, condição especialmente vantajosa para casos de baixo potencial de recuperação.
O saldo remanescente poderá ser parcelado em, no máximo, 108 (cento e oito) prestações mensais para a maioria dos contribuintes. O prazo pode ser estendido para até 133 (cento e trinta e três) parcelas mensais nos casos de pessoas físicas, MEIs, MEs, EPPs, Santas Casas de Misericórdia, Sociedades Cooperativas, Organizações da Sociedade Civil regidas pela lei 13.019/14, bem como instituições de ensino.
O saldo remanescente também terá até 100% (cem or cento) de desconto sobre os juros, multas e encargos legais, observado o limite global de 65% (sessenta e cinco por cento) sobre o valor total da dívida. Excepcionalmente, o percentual de desconto poderá atingir 70% (setenta por cento) sobre o total da dívida nos casos de contribuintes considerados hipossuficientes, pessoas físicas, MEIs, MEs, EPPs, Santas Casas de Misericórdia, Sociedades Cooperativas, Organizações da Sociedade Civil regidas pela lei 13.019/14, bem como instituições de ensino e empresas em recuperação judicial.
d) Transação de inscrições garantidas por seguro garantia ou carta fiança
Poderão aderir a essa modalidade os contribuintes com dívidas inscritas na dívida ativa da União até 04 de março de 2025 e cujo valor consolidado não ultrapasse R$ 45 milhões, desde que preencham cumulativamente dois requisitos:
(i) Possua decisão judicial definitiva desfavorável; e
(ii) Esteja garantida por meio de seguro ou fiança anterior à execução ou acionamento do instrumento garantidor, caso essa garantia não tenha sido executada nem tenha ocorrido o sinistro.
Nessas condições, o contribuinte poderá negociar a dívida com os seguintes benefícios:
(i) Entrada de 50% (cinquenta por cento) do valor total da dívida, com o saldo restante pago em até 12 (doze) parcelas mensais;
(ii) Entrada de 40% (quarenta por cento), com pagamento do saldo em até 8 (oito) meses; ou
(iii) Entrada de 30% (trinta porcento), com quitação do saldo em até 6 (seis) meses.
Embora não sejam concedidos descontos, essa modalidade representa uma oportunidade valiosa para evitar o acionamento das garantias apresentadas, protegendo a saúde financeira e a reputação do contribuinte junto ao mercado segurador e bancário.
III. Considerações finais
A transação tributária consolida-se como um dos mais relevantes instrumentos de política fiscal voltados à regularização de débitos tributários inscritos em dívida ativa da União. Ao conjugar segurança jurídica, flexibilidade negocial e estímulos à conformidade, ela representa uma alternativa eficaz para empresas e pessoas físicas que buscam restabelecer sua regularidade fiscal sem comprometer sua sustentabilidade financeira.
Para o contribuinte, não se trata apenas de uma chance concreta de redução do passivo fiscal, mas de um movimento estratégico para preservar sua capacidade operacional, melhorar indicadores financeiros e manter-se competitivo em um ambiente econômico cada vez mais regulado e exigente.
Nesse contexto, a adesão à transação tributária deve ser vista não como mera medida paliativa, mas como parte de um planejamento fiscal estruturado, que exige análise técnica criteriosa e alinhamento com os objetivos empresariais. A orientação de profissionais especializados é fundamental para garantir que a escolha da modalidade mais adequada maximize os benefícios disponíveis, minimize riscos e fortaleça a perenidade do negócio.
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https://www.migalhas.com.br/depeso/434382/edital-pgdau-11-25-regularize-sua-divida-com-condicoes-especiais
NR-1 e os riscos psicossociais: Desafios, impactos e caminhos para a conformidade empresarial
Introdução
A discussão sobre saúde mental no ambiente corporativo deixou de ser uma pauta apenas de responsabilidade social para se tornar uma obrigação legal expressa na legislação trabalhista brasileira. A nova redação da NR-1, que estabelece as diretrizes gerais para a gestão de riscos ocupacionais, traz um avanço significativo com a inclusão dos riscos psicossociais como obrigação formal das empresas.
Essa mudança gera impactos significativos não apenas na gestão de pessoas, mas também no compliance trabalhista, na defesa jurídica das empresas e na prevenção de passivos trabalhistas.
Se, por um lado, a norma representa um avanço necessário para a proteção da saúde mental dos trabalhadores, por outro, sua aplicabilidade prática tem gerado inúmeras dúvidas, inseguranças e controvérsias tanto para o setor empresarial quanto para os órgãos fiscalizadores.
O que é a NR-1?
A NR-1 é a norma que estabelece as diretrizes gerais sobre o GRO – Gerenciamento de Riscos Ocupacionais, aplicável a todas as empresas e instituições que possuam empregados regidos pela CLT – Consolidação das Leis do Trabalho.
A grande inovação da nova redação está na exigência de que, além dos riscos físicos, químicos, biológicos, ergonômicos e mecânicos, sejam também identificados, avaliados e gerenciados os riscos psicossociais, tais como:
Por que a nova determinação da NR-1 gerou tanta repercussão?
O debate sobre a NR-1 não gira em torno da importância do tema, que é inquestionável, mas sim das dificuldades práticas na sua aplicação.
Os grandes questionamentos são:
A ausência de respostas claras para essas perguntas resulta em um cenário de profunda insegurança jurídica tanto para empresas quanto para advogados e profissionais que fiscalizam o cumprimento das diretrizes de segurança do trabalho.
Adiamento da vigência: Solução ou apenas postergação do problema?
Inicialmente prevista para entrar em vigor em 26 de maio de 2025, a nova NR-1 teve sua vigência postergada para 26 de maio de 2026, após intensa mobilização do setor empresarial, sindicatos e do próprio governo.
Entretanto, é fundamental destacar que o adiamento não elimina a necessidade de adequação. Na prática, ele oferece um prazo adicional para que as empresas possam se preparar de forma mais estruturada, mas o problema central, ou seja, a falta de parâmetros técnicos claros, permanece.
Quais são os impactos jurídicos da nova NR-1?
A não observância da norma pode gerar uma série de consequências, tanto na esfera administrativa, quanto na trabalhista e previdenciária.
1. Multas e sanções administrativas
O descumprimento da NR-1 pode levar a:
2. Aumento do passivo trabalhista
A ausência de gestão dos riscos psicossociais poderá gerar:
Desafios técnicos na implementação
A falta de critérios objetivos é, atualmente, o maior obstáculo para a implementação efetiva da nova NR-1.
O resultado disso são fiscalizações incoerentes, insegurança jurídica e um aumento do risco de judicialização.
Como as empresas devem se preparar?
Apesar da insegurança técnica, algumas práticas são indispensáveis:
1. Atualização do PGR – Programa de Gerenciamento de Riscos: Incluir, de forma expressa, os riscos psicossociais no inventário de riscos e no plano de ação.
2. Diagnóstico organizacional. Realizar pesquisas de clima, entrevistas e avaliações periódicas sobre:
3. Fortalecimento das políticas internas
4. Capacitação das lideranças e do RH
5. Criação de canais de escuta e acolhimento
6. Documentação estratégica
Conclusão
A inclusão dos riscos psicossociais na nova redação da NR-1 representa uma mudança de paradigma nas relações de trabalho. Ela reforça que a saúde mental no ambiente corporativo não é mais uma opção ou um benefício adicional, mas sim uma obrigação legal, com reflexos diretos no passivo trabalhista, previdenciário e na reputação empresarial.
Por outro lado, o atual cenário de insegurança jurídica, decorrente da falta de critérios técnicos claros, exige que as empresas adotem uma postura proativa, preventiva e estrategicamente documentada.
O adiamento da vigência não deve ser interpretado como uma oportunidade para postergar ações, mas sim como um prazo para preparar a organização, mitigar riscos e construir um ambiente de trabalho mais saudável, seguro e juridicamente protegido. Empresas que se anteciparem estarão não apenas cumprindo uma obrigação legal, mas também fortalecendo sua cultura, sua produtividade e sua competitividade no mercado.
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https://www.migalhas.com.br/depeso/433828/nr-1-e-riscos-psicossociais-desafios-e-caminhos-a-conformidade