Decisions issued in the first instance ensure that sectors of the economy maintain the payroll “Desanoreção” (Replacement of the forecast calculation by a company gross income tax) until December, despite Provisional Measure 744/17, which requires these companies to pay the social security contribution as of July 1.

Among the sectors capable of benefiting from the judicial measure are IT, call center and design, development or design of integrated circuits, Department stores or magazines, retailer specializing in construction materials, computer equipment, telephony, telecommunication, home appliances, furniture, bedding, table and bathroom, household goods, bookstores, toys, sporting goods, perfumery, footwear, clothing , Photographic articles, among others.

Among the arguments used is that the law that instituted the payroll “Desanoreção”, foresee that it is irreversible for the entire calendar year. Thus, ending the scheme before the end of the year would undermine legal certainty and good faith.