Regulating social security contributions
Normative Instruction No. 2,021 of 2021, published by the Federal Revenue Service (Receita Federal), regulates the social security contributions levied on the value of the remuneration of the labor used in carrying out civil construction works.
The Normative Instruction also establishes the Electronic Service for the Assessment of Works (Sero), through which the assessment (appraisal) of the civil construction work will be carried out, for the purpose of calculating the social security contributions due.
In addition, it regulates the Federal Tax and Credit Declaration for Social Security and Other Entities and Funds (DCTFWeb) of the Assessment of Works type, which will be issued through Sero after the work assessment procedure is completed.
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The declaration must be transmitted by the last business day of the month in which the information is submitted, by the party responsible for regularizing the civil construction work, and will generate the DARF for payment of the taxes.
The regularization procedure is necessary for issuing the work’s certificate of fiscal regularity. This is a document required by the Real Estate Registry Offices to allow the registration of the construction.
To use Sero, the civil construction work must be duly registered in the National Registry of Works (CNO). The new system will come into force on June 1 of this year.
Several conveniences are made available to the taxpayer when using the Sero system, according to the Federal Revenue Service (Receita Federal):
- Access through the e-CAC Portal, on the Federal Revenue Service website, with no need to travel to an RFB unit, since the entire procedure will be carried out via the Internet.
- Simplified completion.
- Automatic use of credits from the remuneration reported to eSocial and arising from proceedings. The data will be automatically loaded into the system.
- Possibility of automatically verifying the fiscal situation to obtain the Clearance Certificate of Debts relating to Federal Taxes and to the Active Debt of the Union (CND) or the Positive Certificate with Effects of a Clearance Certificate of Debts relating to Federal Taxes and to the Active Debt of the Union (CPEND) relating to the assessment of the work.
- Tax credit automatically calculated in the assessment, through the issuance and transmission of the DCTFWeb Assessment of Works.
- Automatic printing of the DARF corresponding to the debt established by the DCTFWeb Assessment of Works.
- Elimination of the need to report the values of invoices for the acquisition of ready-mixed concrete used in the work.
- Integration with the National Registry of Works (CNO) and with the Sisobrapref Web (System for Registering Building Permits and Certificates of Occupancy by municipal city halls and by the regional administrations of the Federal District Government), which allows the automatic obtainment of data relating to building permits and certificates of occupancy transmitted by city halls.
- Possibility of calculating the indirect assessment of the remuneration of the labor used in carrying out the civil construction work on the first day of the month, regardless of the disclosure of the Basic Unit Cost (CUB) by the state civil construction industry unions (Sinduscon).
- Possibility of verifying the calculation made in the indirect assessment based on the detailed calculation record made available.
Sero and its respective user manual will be available on the Federal Revenue Service website at the address www.gov.br/receitafederal/pt-br.
See here the Normative Instruction in full.
Source: Federal Revenue Service (Receita Federal)
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