📋 Tender Overview
Employers may deduct expenses with the cost of education for their employees in any area of knowledge and at any level of schooling in their own or third-party educational establishments including the amounts related to enrollment monthly fees annual fees books and material didactic. This is what the bill PL 2.0852022 authored by Senator Jorge Kajuru Podemos-GO establishes which is awaiting consideration in the Plenary.According to the text the deduction will observe the limit per beneficiary provided for in item b of item II of article 8 of Law 9250 of 1995 which deals with the income tax of individuals. The bill amends Law 9249 of 1995 which refers to the legislation on Corporate Income Tax and Social Contribution on Net Income CSLL. The law resulting from the approval of PL 2.0852022 will enter into force on the first day of the financial year following that of its publication.Jorge Kajuru emphasizes that the purpose of the bill is to allow the deduction for the purposes of calculating the Taxable Income and the CSLL calculation basis of the employers expenses with the cost of the education of its employees.Currently the author of the project explains there is already a normative provision for the deduction as an operating expense from the calculation basis of the Corporate Income Tax IRPJ of expenses incurred with the professional training of employees but it requires that it be demonstrated its essentiality and usual or normality according to the activities of the company and the employee.The social interest in improving the populations levels of formal education is undeniable. Several scientific studies relate a higher educational level to an increase in productivity enabling employees to increase their salaries and promoting the development of the economy. The State is incapable alone for various reasons of raising awareness and encouraging its citizens to continue their studies points out Jorge Kajuru in the justification of the project.To overcome the states incapacity and overcome this dramatic scenario employers can play an important role encouraging the training of their employees and even bearing the costs of education evaluates Jorge Kajuru.As they will already be contributing to society with expenses that should be the States it is not fair for employers to pay taxes which will revert not only to the company but to the whole community on these expenses concludes the senator.
