IRPF RRA severance pay accumulated income tax Brazil
Accumulated severance pay (back-paid overtime, double vacation pay, indirect termination) is taxed under RRA rules (Law 12.350/2010 art. 3), with the effective rate calculated over the number of months in the accumulation period, not on the monthly amount.
Result much lower than what would result from full monthly taxation.
Use the result as technical or educational support, keeping the tool limits explicit in the workflow.
Accumulated Received Income is money paid at once but referring to more than one month, usually periods before the year of receipt. It is typical of court cases: back wages, social security benefits, labor awards, rent, among others. Because it arrives concentrated, it receives a dedicated tax regime, art. 12-A of Law 7.713/1988 (introduced by Law 12.350/2010), so it is not penalized by the delay in payment. Important: the mora (SELIC) interest that often comes with it does not enter this base, it is exempt from income tax under the STF's Tema 808 and must be reported separately.
Taxable income paid as a lump sum to individuals by corporations due to delayed payment. Includes judicial and extrajudicial settlements (RFB IN 1.500/2014 art. 36).
No. It helps explain the scenario and use the tool more safely, but real decisions should consider official sources, full context and qualified guidance when needed.
Educational estimate. RRA taxation requires a DIRF and withholding certificate. Consult an accountant or tax attorney.
Juros de mora (SELIC) não entram nesta base: pela tese do STF (RE 855.091/RS, Tema 808), juros de mora sobre remuneração de emprego, cargo, função ou benefício previdenciário têm natureza indenizatória e são isentos de IR. Informe aqui só o valor principal e trate os juros à parte, como rendimento isento.
Calculated under art. 12-A of Law 7.713/1988 (RRA, introduced by Law 12.350/2010) and the monthly IRPF progressive table.