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Court Confirms Stock Options Exempt from Social Security Contributions
29 de outubro de 2026
Brazil’s Superior Court of Justice (STJ) has unanimously ruled that stock option plans (SOPs) are commercial in nature and are therefore not subject to social security contributions, bringing greater certainty to businesses offering long-term employee incentives.
Sócios Relacionados
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Henrique Dias
Áreas Relacionadas
Trabalhista Previdência Social
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