The tax reform will bring important structural changes to the Brazilian tax system, whose implementation is scheduled for 2026. In addition to the challenges inherent in adapting processes and routines, a new strategic opportunity also arises for companies in the labor field: the possibility of generating IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services) credits from certain benefits granted to employees.
Complementary Law No. 214/2025 established that costs borne by the employer for health plan services, transport vouchers, meal vouchers and food vouchers may give rise to tax credits, provided that these benefits are intended for employees and their dependents and are the subject of a mandatory provision in a collective labor instrument.
In other words, for these values to be used as credits in the new tax system, it is not enough that the advantages are granted spontaneously or by simple internal company policy. It is essential that the concession is formally provided for in a Collective Labor Agreement (ACT) or a Collective Labor Agreement (CCT).
It should be remembered that the collective agreement is the instrument signed between the employers’ union and the employees’ union, while the collective agreement is signed directly between the company and the professional union. Both have a normative character and, after the 2017 labor reform, began to take precedence over the law on specific subjects, provided that legal limits are respected.
Labor legislation establishes that collective instruments cannot have a validity of more than two years and prohibits the ultraactivity of the rules, that is to say, once the period of validity of the agreement or collective agreement ends, its clauses automatically cease to produce effects. This agreement was consolidated by the Federal Court in the ADPF 323 judgment, in which it was established that in the absence of new negotiations, the conditions provided for in the expired instrument cease to be applicable after the end of its validity.
In practice, this means that the use of tax credits resulting from these advantages will permanently depend on the existence of a collective instrument in force expressly imposing the concession obligation. If the advantage is not provided for in the collective agreement or in the collective agreement applicable to the category, the company will not in principle be able to deduct the corresponding cost in the form of a tax credit, even if it chooses to maintain the concession as a gift.
Faced with this scenario, it is essential that companies adopt a strategic position in terms of collective bargaining with unions, whether through the employers’ union or directly with the professional union.
It is recommended to carry out a detailed mapping of the collective instruments currently in force in relation to the benefits actually granted to employees, in order to identify possible discrepancies or contractual gaps. This investigation will help guide future negotiations for the formal inclusion of clauses linked to benefits likely to generate tax credits, and could even open up space for negotiation with unions.
This study could also serve as a guide to identify strategic opportunities, also considering the possibility of introducing, in tax judicial litigation, measures aimed at raising other benefits established in the current collective instruments, not provided for in Complementary Law No. 214/2025, to the level of those already covered by it.
Particular attention must be paid to categories whose collective agreements or agreements are about to expire, such as those which will expire at the end of 2025 or throughout 2026. Given that from 2027 the IBS and CBS rates will already be at a level capable of generating relevant financial impacts, it will be essential that the benefits are duly regulated in the collective instruments in force, guaranteeing that companies can benefit from the credits from the effective start of the application of the new regime.
In this context, the year 2026 presents itself as a decisive period for the legal, social and tax planning of companies. The proper management of collective negotiations will no longer be a simple legal obligation but will assume a strategic role in mitigating risks and maximizing fiscal opportunities brought about by tax reform.
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