About

Provided by Mannrich e Vasconcelos Advogados

The firm's Social Security practice advises Brazilian and multinational companies on complex matters involving the overlap between labor law and tax law. The team regularly addresses issues arising from the classification of compensation structures, payroll taxation and the treatment of incentives, benefits and executive remuneration for social security purposes, combining contentious representation with strategic advisory.

The practice represents clients in administrative proceedings before the Brazilian Administrative Tax Court (CARF) and in judicial disputes concerning the levy of social security contributions on variable compensation, stock-based plans, sales incentives, benefits and executive termination packages. A distinctive aspect of the work is the integrated analysis of labor and tax rules governing remuneration structures, allowing the team to assess both employment law qualification and social security impacts.

Beyond litigation, the team often conducts preventive reviews of payroll practices, assisting companies in reassessing remuneration policies, incentive structures and compliance frameworks. The practice is particularly active in large-scale payroll environments, including the beverage, healthcare, financial and agribusiness sectors.

Many members of the team combine legal practice with academic work, including teaching and publications in tax and labor law, strengthening the analytical depth of the practice and supporting positions in complex matters.

Chambers Review

Provided by Chambers

Social Security - Brazil

3
Band 3

What the Team is Known For

Mannrich e Vasconcelos Advogados is well regarded in the market for advising on both contentious and non-contentious social security matters. They are frequently sought out by clients for assisting with tax planning for new business structures, payroll taxation, compensation plans such as stock options and RSUs, and the analysis of social security treatment for payroll items.

Work Highlights

  • Mannrich e Vasconcelos Advogados assisted Associação Brasileira das Companhias Abertas (Abrasca) with an amicus curiae before the Supreme Tribunal of Justice, regarding the recognition of Executive Stock Option Plans as commercial transactions, determining that income tax is due only upon the sale of shares.

Strengths

Provided by Chambers

Notable Practitioners

Provided by Chambers

Thais Veiga Shingai
3
Thais Veiga Shingai
3
Band 3

Thais Veiga Shingai's social security practice is focused on the design of remuneration programmes. She advises clients across sectors such as healthcare, services, chemicals, beverages, payment systems and real estate.

Thais Romero Veiga Shingai combines strong legal and accounting expertise with clear strategic insight. She plays a key role in complex matters.

Ranked Lawyers at
Mannrich e Vasconcelos Advogados

Provided by Chambers
Filter by
Band

Brazil

Social Security

Thais Veiga Shingai
3
Thais Veiga Shingai
3
Band 3

Members

Provided by Mannrich e Vasconcelos Advogados

Bárbara Cristina Romani Silva

Carla Mendes Novo

Carlos Henrique de Oliveira

Daniel Franco Clarke

Gabriela Nardy Monteiro

Guilherme Gasbarro Loureiro

Josy de Oliveira Almeida

Matheus da Cunha Silva

Nina Pencak

Thais Romero Veiga Shingai

Industries

Provided by Mannrich e Vasconcelos Advogados

Agribusiness and bioenergy

Beverages and consumer goods

Financial services

Healthcare

Mining

Technology