Taxes and Payroll Charges Payable (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Taxes and Payroll Charges Payable


			12.31.2024		12.31.2023
INSS (social security contribution)	(i	)		22.9		32.8
IRRF (withholding tax)				11.9		13.8
Value added tax (“VAT”)				9.0		0.3
PIS and COFINS				0.9		0.7
IPI (manufacturing tax)				0.9		1.3
Taxes refinancing program				0.1		0.3
Service tax (“ISS”)				1.5		1.7
FGTS (government employee severance indemnity fund)				4.6		4.6
Social Security				0.6		1.2
Others				2.6		4.2

				55.0		60.9

Current				45.8		42.6
Non-current				9.2		18.3

(i)

The Company filed judicial and administrative claims questioning certain social contribution issues including levy of social contribution on 1/3 of vacation and other compensation payments, and the right not to pay social security contributions according to the system established by Law 12.546/2011 in the year of 2018 for one of its subsidiaries. The amount involved and respectively provisioned is US$ 7.2 (2023: US$ 18.2). The reduction noted in 2024 is mainly due to the payment of

certain

periods related to the levy of Social Security Contributions on 1/3 of vacation.