Social Security


Fernando Quércia Advogados Associados strongly operates on the administrative and judicial consultative and contentious fields related to entrepreneurial obligations of Social Security ‘funding’ regarding the wide range of economic sectors (agroindustries, industries, trading and service providers in general).

Among the services provided, the following matters are highlighted:

  • Creation of Injunctions and Annulment Actions of Pension Tax Debts (specifically those involving discussions regarding indemnity funds paid or credited to employees);
  • Development of defenses and appeals in tax executions proposed by the Social Security and the Federal Revenue service [Receita Federal];
  • Recovery of social contributions and contributions of the so-called “S System”, unduly collected to the Social Security and to the Federal Revenue service;
  • Calculation of pension assets not regularly taken on tax and accounting bookkeeping of companies;
  • Formalization of consultations to the authorized entities, aiming the correct enforcement of the law, relatively to the incidence of pension contribution to concrete situations;
  • Development of legal opinions;
  • Creation of reports, with identification and quantification of credits and proper tax contingencies, with suggestions for implementation and/or solution of the points presented;
  • Advice related to pension tax processes of the Federal Revenue service;
  • Social Security Planning, aiming the reduction of contingencies regarding to the Accident Prevention Factor [FAP | Fator Acidentário de Prevenção] and to the Labor Disability Incidence Level Arising from Risks of the Work Environment [GILRAT | Grau de Incidência de Incapacidade Laborativa Decorrente dos Riscos do Ambiente de Trabalho].