FRINGE BENEFITS UNDER BRAZILIAN LAW
Granting fringe benefits to employees and executives is an efficient and common way of attracting and retaining talents.
Among the indirect benefits, there are health plans, leasing of vehicles, gas and meal tickets, cellular phones, social security programs, scholarships and language courses.
Although they are frequently granted by HR departments, the concession of fringe benefits should be preceded by a thorough analysis of the impacts in tax, labor and social security issues. (Portuguese only)
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ASPECTOS TRIBUTÁRIOS NO PAGAMENTO DE SALÁRIOS INDIRETOS (“FRINGE BENEFITS”)
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