Provisional Measure n. 597, of Dec. 26, 2012, DOU-I, Dec. 26. 2012, was announced and established the new Progressive Taxation Table, which must be observed by the employers when withholding and paying the income tax applicable to the profit and result sharing payment (PLR) as of January 1st, 2013:

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The PLR income tax taxation will be accomplished exclusively by withholding the tax at source, separately from other revenues received, and will not integrate the basis for calculation of the tax due by the beneficiary of the Annual Adjustment Statement. In the event the employer makes the payment of the PLR in two installments in the same calendar year, the Income Tax will be recalculated and paid over the total amount that is paid.

(Provisional Measure n. 597, Dec. 26.2012, DOU-I, Dec. 26.2012. Available at:

<>. Access in: Jan. 2013).