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.