Social Security | Brazil: Contentious

Balera is an acclaimed group of experts in this field, which evokes praise for its academic and practical advice on social security contributions on profit-sharing plans, legal opinion on special retirement and harmful work conditions, as well as risk assessment on recovery of social security credits. The firm is regularly engaged by clients from the banking, automotive and entertainment sectors.

Mattos Filho is a first-class firm advising clients on the full spectrum of social security matters, including compensation framework, negotiating and assessing benefits, human resources and payroll intricacies, as well as the management of long-term incentive plans (LTIPs). The law firm frequently advises clients from the construction, energy and insurance industries.

Pinheiro Neto Advogados is a top player in the social security space, sought out by major corporations to advise on profit-sharing plans, risk assessment of occupational accident matters, taxation on hazardous agents, as well as providing guidance on tax credits over employees' compensation and administrative disputes. The team is often sought out to advise clients from the banking, automotive and entertainment industries.

Trench Rossi Watanabe is a robust law firm, regularly engaged by clients from the pharmaceutical, paper and food industries. The law firm displays strong expertise in providing full-service legal representation on judicial proceedings regarding social security contributions on restricted stock options, administrative defence on payroll taxes over benefits discussions, as well as action on RAT/SAT contribution.

Demarest Advogados is a well-regarded team acting predominantly on behalf of clients from the pharmaceutical, food and technology industries. The law firm is particularly noted for its full-service legal support on social security matters, including annulment of debts on non-payment of contributions, tax infraction and claims on third party contribution.

TozziniFreire Advogados is a multidisciplinary team that wins acclaim for the level of its experience in social security matters, such as consultancy and risk assessment of benefits, remuneration and LTIPs, as well as implementation of profit-sharing programmes. The team also provides representation in disputes on employees' rights to special retirement and appeal of offset credits. The law firm is frequently sought out to advise clients from the footwear, retail and education industries.

Bichara Advogados' team is composed of seasoned specialists adept at handling disputes on payment of social security contribution over benefits, administrative procedures on reduction of penalty fees, defence on contribution over profit-sharing plans, in addition to assisting clients with judicial appeal on recalculation of accident prevention factor (FAP) index. The law firm is frequently called upon to represent clients from the energy, banking and insurance industries.

Fabio Zambitte Ibrahim & Associados is a well-established law firm with a solid reputation in the social security market. The law firm is particularly lauded for its expertise in social contribution taxation and its detailed legal opinion work.

Machado Meyer is a multidisciplinary team that wins acclaim for the level of experience in social security judicial claims on deductibility of PAT, management of benefits and litigation on contribution over bonuses. The team is also well equipped to handle administrative procedures on tax infraction notes and offers legal opinion on SAT contributions and risk assessment on PLR/ILP.

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.