Reminder - Deadline for payment of the employers' association dues
This is a reminder that the deadline for payment of the employers' association dues (associations representing the companies/employers) is January 31, 2017.
The payment of the employers' association dues is mandatory, regardless of whether your company is a member of any employers' association or not, and is proportional to the company's capital registered in its corporate documents. Branches located in any other place in Brazil not covered by the association representing the company's headquarters are also required to make the payment.
The late payment of the employers' association dues exposes companies to a penalty of 10% of the principal contribution amount for the first 30 days of delay, and a 2% penalty for each additional month, plus inflation adjustment of 1% monthly.The issues that most generate doubt regarding the employers' association dues are: (i) the chart to be used for the calculation of the employers' association dues; (ii) the calculation of the employers' association dues for branches represented by an employers' association different than that representing the head office; and (iii) the situations of companies that do not have employees; For which reason it is advisable to carry out a legal analysis prior to the collection of said dues.
We are at your service in case you have any doubt.