On 19 August 2015, the Brazilian Senate approved Law Project 57/2015 (PLC 57), which increases the rates of the social security contribution on gross revenue (CPRB). CPRB was introduced in 2011 to replace the standard social security contribution (INSS) based on payroll for businesses in certain labor-intensive service and industrial sectors. It now applies for 56 different sectors.
The current rate of CPRB levied varies from 1% to 2.5% on monthly gross revenue depending on the business type…