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v3.25.1

Employee benefits and private pension plan (Tables) | 12 Months Ended
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Dec. 31, 2024
Employee benefits and private pension plan |
Post-employment benefits | The amounts related to such benefits are based on a valuation conducted by an independent actuary and reviewed by Management as of December 31, 2024.
| 12/31/2024 |  |  | 12/31/2023 |
Health and dental care plan (1) | 177,958 |  |  | 211,279 |
Indemnification of FGTS | 32,420 |  |  | 38,456 |
Seniority bonus | 1,795 |  |  | 2,026 |
Life insurance (2) | 10,703 |  |  | 13,062 |
Total | 222,876 |  |  | 264,823 |
Current | 24,098 |  |  | 23,612 |
Non-current | 198,778 |  |  | 241,211 |
(1) Applicable to Ipiranga, Tropical (merged by Ipiranga) and Iconic. (2) Applicable to Ipiranga, Tropical (merged by Ipiranga), Ultragaz and Ultrapar.
Changes in provision for post-employment benefits | Changes in the present value of the post-employment benefit obligation occurred as follows:
| 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Opening balance | 264,823 |  |  | 215,556 |  |  | 215,719 |
Expense for the year | 27,077 |  |  | 17,521 |  |  | 20,944 |
Update/change of benefit | (10,094 | ) |  | - |  |  | 494 |
Actuarial (gains) losses from changes in actuarial assumptions | (41,727 | ) |  | 52,099 |  |  | (2,589 | )
Benefits paid directly by the Company and its subsidiaries | (17,203 | ) |  | (20,353 | ) |  | (19,012 | )
Closing balance | 222,876 |  |  | 264,823 |  |  | 215,556 |
Post-employment benefit expense | The total expense for each year is presented below:
| 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Health and dental care plan | 20,420 |  |  | 11,182 |  |  | 14,660 |
Indemnification of FGTS | 5,290 |  |  | 4,909 |  |  | 4,766 |
Seniority bonus | 254 |  |  | 286 |  |  | 563 |
Life insurance | 1,113 |  |  | 1,144 |  |  | 955 |
Total | 27,077 |  |  | 17,521 |  |  | 20,944 |
Significant actuarial assumptions adopted | The main actuarial assumptions used are:
Economic factors | 12/31/2024 |  |  | 12/31/2023 |
| % p.a. |  |  | % p.a. |
Discount rate for the actuarial obligation at present value – Indemnification of FGTS | 11.97 |  |  | 9.41 |
Discount rate for the actuarial obligation at present value – Bonus | 11.82 |  |  | 9.41 |
Average discount rate for the actuarial obligation at present value – Medical services | 11.07 |  |  | 9.53 |
Discount rate for the actuarial obligation at present value – Life insurance | 11.82 |  |  | 9.41 |
Average projected salary growth rate – FGTS indemnity | 6.80 |  |  | 6.83 |
Average projected bonus growth rate | 7.33 |  |  | 7.33 |
Inflation rate (long term) | 3.5 |  |  | 3.5 |
Medical services growth rate | 7.64 |  |  | 7.64 |
Sensitivity analysis |
Assumption |  | Change in assumptions |  | Decrease in liability |  | Change in assumptions |  | Increase in liability |
Discount rate |  | increase by 1.0 p.p. |  | 19,736 |  | decrease by 1.0 p.p. |  | 23,953 |
Salary growth rate |  | decrease by 1.0 p.p. |  | 284 |  | increase by 1.0 p.p. |  | 304 |
Medical services growth rate |  | decrease by 1.0 p.p. |  | 18,385 |  | increase by 1.0 p.p. |  | 22,185 |

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