Recovery of federal and social security credits
Any company that pays federal taxes can end up paying more than it owed: an inflated tax base, a payment item treated as salary when it was not, a deduction above the limit. In some cases, what was overpaid can be claimed back from the Federal Revenue Service, but only within five years and only with month-by-month documentation. Tributum does the technical calculation and prepares the file. We do not promise an amount, because the amount is only known after the calculation.
Who it is for
For companies that pay PIS, Cofins and social security contributions on payroll and have never checked whether the calculation base was correct.
A screening is usually worth doing if your company:
- calculates PIS and Cofins on revenue and has never checked whether ICMS was inside the base;
- has payroll items such as indemnified notice pay or sick-leave periods;
- has employees with more than one paying source, which can lead to INSS withheld above the limit;
- has been paying taxes for more than five years and wants to know what is still within the deadline;
- has already filed its obligations (EFD-Contribuições, DCTFWeb, eSocial) and wants to use them, without rebuilding everything from scratch.
The work is technical and tax-related. The request to the Revenue Service is filed by the company or its accountant, who remains responsible for the filings. Tributum does not replace your accounting firm.
What recovering a credit means, in plain language
When a company pays a tax that was not due, or more than was due, the National Tax Code (CTN, art. 165) recognizes the right to ask for a refund. The credit can come back in two ways: in cash (refund) or offset against other federal taxes the company owes (compensation). In both cases the request goes through PER/DCOMP, the Revenue Service program for refund requests and offset declarations, accessed through e-CAC, the Revenue Service portal.
The amount is increased by interest equal to the Selic rate, Brazil's benchmark interest rate (Law 9,250/1995, art. 39, par. 4). That adjusts the money for time, but it creates no right where there is none: before any adjustment, it must be shown that an overpayment happened.
ICMS out of the PIS and Cofins base
PIS and Cofins are calculated on the company's revenue. For years, the ICMS (a state sales tax) built into sales prices was part of that calculation. On 15 March 2017, the Federal Supreme Court (STF) ruled, in RE 574,706, that ICMS cannot be part of the base. On 13 May 2021, when judging the Union's appeals, the STF clarified that the ICMS to be excluded is the amount shown on the invoice, and limited the effects of the decision: as a rule, they apply from 15 March 2017, except for lawsuits and administrative requests filed up to that date.
The Revenue Service and the National Treasury's tax-claims office (PGFN) follow that understanding. The PGFN records that the same applies to ICMS-ST, ICMS collected through tax substitution, following a decision of the Superior Court of Justice (STJ, Theme 1125). In practice, the Revenue Service asks for the adjustment to be made by amending the EFD-Contribuições, the digital bookkeeping file for PIS and Cofins, period by period. Its own guide forbids adjusting more than one period in the same file. That is why the work is month by month, not a single five-year calculation.
INSS: ceiling, indemnity items and what changed in 2026
On payroll, two fronts are usually examined. The first is INSS withheld above the contribution ceiling (the cap on pay that INSS applies to), which can happen when the same worker is paid by more than one source. The second is contribution paid on items of an indemnity nature, those that compensate for a loss rather than pay for work.
This field changes with court decisions. That is why the screening checks, for each item and each month, what the understanding in force was, rather than applying a fixed list. The table shows the situation we found in November 2026.
| Payroll item | Situation we found |
|---|---|
| Indemnified notice pay | The STJ ruled in Theme 478 that the employer contribution does not apply. In May 2026 the STJ revisited part of that theme and kept this conclusion for notice pay. The tax authority limits its reach to employer and employee contributions. |
| First days of sick or accident leave | Also treated by the STJ as not subject to the employer contribution (Theme 738). The current text of the theme should be confirmed before filing. |
| Constitutional one-third vacation bonus on vacation taken | No longer a recovery case. The STF (Theme 985) held that the bonus is remuneration and, on 13 May 2026, the STJ recognized that the employer contribution applies, with the modulation set by the STF. |
| INSS above the ceiling | Depends on the sum of the worker's pay across all employment relationships. The Revenue Service accepts requests from insured workers and, for companies, requires proof of reimbursement to the employee. |
Sources: STJ (Theme 478 page, updated after the 13 May 2026 session); STF (Theme 985); Federal Revenue Service (refund of federal social security contributions). The reach over other contributions, such as SAT/RAT and third-party contributions, is read differently by the tax authority; we check case by case.
The deadline runs against those who wait
The right to request a refund expires after five years, counted from the extinction of the tax credit, as a rule the payment date (CTN, art. 168). On 6 November 2026, that means payments made before November 2021 tend to be out of time. And with each month that passes, the oldest payment in that window expires.
PIS and Cofins cease to exist on 1 January 2027, with the tax reform. The five-year count runs from the date of each payment, not from the tax continuing to exist, but we confirm this point case by case. In any scenario, the sooner the screening is done, the more months remain within the deadline.
How the request is made, and who does what
The request goes to the Revenue Service through PER/DCOMP Web, on e-CAC. For companies, access requires a digital certificate, and the request is filed by the head-office establishment. For social security contributions, the Revenue Service asks for the credit to be reported as undue or excess social security contribution, with proof of payment. If the original declaration was wrong, it must be amended first.
Tributum comes in before the request: it calculates, documents and delivers the amended files and the file for the request. Filing and responsibility for the submissions stay with the company and its accountant. If a formal act is needed, such as a formal challenge or a court action, it is hired directly by the client from qualified professionals of their choice, and our file serves as the basis.
What can go wrong
Not every case yields a credit, and not every credit is accepted. The Revenue Service may ask for documents, disagree with the calculation or deny the request. Offsetting with a credit that does not exist, or with a wrong amount, has consequences for the company. That is why the calculation is done month by month, with a calculation record and supporting documents, and the decision to file the request always belongs to the company, after it knows the risks.
There is also an operational rule: offsetting social security contributions against other federal taxes has its own conditions (Law 11,457/2007, art. 26-A), including ones tied to the reporting period in eSocial. We check this rule before indicating how the credit can be used.
How the answer changes from one company to another
The examples below are illustrative: they show how the result varies by case. They are not real client cases and do not indicate amounts.
ICMS inside the PIS and Cofins base
When the books used the full invoice value as the base, the ICMS shown on the invoice may have entered the calculation. The review checks, month by month, how much did.
Illustrative example: A distributor always calculated PIS and Cofins on the full invoice value. The screening shows in which months the invoiced ICMS stayed in the base and which months are within the five-year deadline.
Payroll item treated as salary
An indemnity item treated as pay on payroll may have generated a contribution that the courts' current understanding would not require. But the result depends on the item, the period and the decision in force.
Illustrative example: A company with many dismissals paid contribution on indemnified notice pay. The review separates what the current understanding rules out from what is still taxed, such as the vacation bonus on vacation taken.
A request that came late
Those who wait may lose part of the period. The screening separates what is still within the deadline from what has passed.
Illustrative example: A manufacturer finds out about the issue near the end of the year. The review shows which months are close to expiring and sets the order of work so the oldest is not lost.
What we deliver
You receive the calculation, the files and the dossier, not just a number. Each amount comes with its month, its base and the source of the rule applied.
- Eligibility screeningFor each case and each month, a check that the request fits, is within the deadline and has documentation.
- ICMS out of the PIS and Cofins baseThe month-by-month calculation of the ICMS shown on invoices, as the Revenue Service requires, without consolidating periods.
- INSS above the ceiling and indemnity itemsThe cross-check of paying sources and payroll items to identify contribution overpaid.
- Bases, overpayment and SelicThe new calculation bases, the difference from what was paid and the Selic adjustment, month by month.
- Comparison spreadsheetsThe original and the adjusted figures side by side, so you and your accountant can check every line.
- Amended EFD-Contribuições and dossierThe amended bookkeeping file and the set of documents that supports the offset or refund request.
How it works
- 01
Conversation and scope. We learn what the company pays, under which regime and which files have already been filed, and agree on scope and price before starting.
- 02
Survey and calculation. We gather the tax files and payroll for the period and calculate each case, month by month.
- 03
Calculation record. We document the base, the rule applied, the source and the date of each amount, so the accountant and the Revenue Service can check it.
- 04
Amendment and dossier. We deliver the amended obligations and the dossier. The company and the accountant decide whether to file the request.
Information based on: STF (RE 574,706, judgment of 15/3/2017 and appeals of 13/5/2021); PGFN (page on ICMS in the PIS/Cofins base, updated 22/9/2026); Federal Revenue Service (refund of federal social security contributions, updated 16/7/2026; EFD-Contribuições practical guide); CTN, arts. 165 and 168; Law 9,250/1995, art. 39, par. 4; STJ (Theme 478) and STF (Theme 985). Case law on payroll items changes often, and so do offset rules. We confirm the understanding in force for each item at the time of the analysis. Updated on 06/11/2026.
Frequently asked questions
- Does Tributum recover the money for me?
- No. We calculate, document and deliver the files and the dossier. The request is filed by the company or its accountant, and the Federal Revenue Service decides.
- How much will I recover?
- We do not know until we calculate, and we do not promise an amount. The price of the work is agreed before we start and does not depend on the amount found.
- Can I claim what was paid long ago?
- As a rule, only what is within five years of payment (CTN, art. 168). On 6 November 2026, that reaches payments from November 2021 on, and the window closes month by month.
- Why is the calculation done month by month?
- Because the Revenue Service requires the EFD-Contribuições adjustment to be made by reporting period, not consolidated.
- Is there a risk in filing?
- Yes. The Revenue Service may ask for documents, disagree with the calculation or deny the request, and offsetting with a credit that does not exist has consequences. That is why the decision to file is the company's, after seeing the documentation.
- Does this replace my accountant?
- No. The accountant remains responsible for filings, submission and bookkeeping. Tributum provides the technical basis for them.
- What if the Revenue Service denies the request or a formal act is needed?
- Formal acts, such as challenges and court actions, are hired directly by you from qualified professionals of your choice. The dossier serves as the basis for that conversation. We do not guarantee results.
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Tell us how the company calculates PIS, Cofins and payroll. In thirty minutes, we will say whether a screening is worthwhile and what it would need to look at in your case.