The STF defined that the constitutional third of vacations must be taxed by the Social Security Contribution, only from 09/15/2020.
Remember that until the STF ruling (09/15/2020) the courts’ understanding was always to not tax the constitutional third of vacation pay through social security contributions.
In fact, the STJ had a favorable understanding for taxpayers, in terms of repetitive appeals, since 2013, that is, 7 years before the STF drastically reversed its understanding on the subject.
In practical terms, taxpayers who failed to pay social security contributions on the constitutional third by September 15, 2020 cannot be charged by the Tax Authorities.
Likewise, those taxpayers who regularly paid the contribution, but filed a lawsuit challenging the requirement, will be entitled to a refund of the amounts paid unduly until September 15, 2020.
Hence the importance of legally challenging tax demands with evidence of illegality and unconstitutionality, because it has become increasingly common for the STF to modulate the effects of its decisions, favoring the taxpayer who questioned the demand in court.
