Decree 612/2026: The Key Points on Collective Bargaining Contributions
Decree 612/2026 clarifies which forms of remuneration must be taken into account when calculating certain contributions established under collective bargaining agreements. The calculation base includes the conventional basic salary and certain remunerative amounts of conventional origin that are normal, customary, and paid monthly. Among others, bonuses, awards, overtime, the annual supplementary salary (SAC), and non-remunerative amounts are excluded.
Why Does This Matter?
Decree 612/2026 was published in the Official Gazette on July 20, 2026, and entered into force on the date it was issued. The regulation amends Decree 199/1988 and complements the framework introduced by Law 27,802 and regulated by Decree 407/2026.
For a company, the relevant issue is not only knowing the applicable percentage, but also correctly determining which remuneration should be used as the calculation base. Differences may arise from concepts that appear every month on an employee’s payslip but do not necessarily form part of the calculation base.
Therefore, the first step is to review the salary concepts used by the company and their origin.
What Does Decree 612/2026 Establish?
The main modification concerns the definition of the calculation base provided for contributions regulated by Article 9 of Law 14,250.
The decree establishes that the calculation base comprises two major groups:
- The conventional basic salary corresponding to the employee’s category.
- Remunerative amounts of conventional origin that are normal, customary, and paid monthly.
This distinction is important because it is not enough to determine whether a concept is simply “remunerative.” Its origin, regularity, and payment frequency must also be analyzed.
In practical terms, the logic of the regulation can be summarized as follows:
Calculation base = conventional basic salary + remunerative conventional amounts that are normal, customary, and paid monthly.
This requires reviewing the payslip in detail. Two employees may have the same category and basic salary but different additional conventional remuneration. If those additional amounts meet the characteristics established by the decree, they may form part of the calculation base.
To correctly calculate the amounts, each salary concept should be classified according to these four criteria:
- Whether it has a conventional origin.
- Whether it is remunerative.
- Whether it is paid normally and regularly.
- Whether it is paid monthly.
Which Concepts Are Excluded From the Calculation Base?
Decree 612/2026 also expressly establishes which concepts should not form part of the calculation base when they do not meet the indicated characteristics. The examples mentioned by the regulation include awards, bonuses, profit sharing, overtime, the annual supplementary salary, vacation pay supplements, and non-remunerative amounts.
The exclusion does not depend solely on the name used on the payslip. The decree applies a substantive criterion: the concept must constitute normal, customary, and monthly remuneration corresponding to the conventional category.
The concepts excluded by the regulation include:
- Awards.
- Bonuses.
- Profit sharing.
- Overtime.
- Annual supplementary salary (SAC).
- Vacation pay supplements.
- Non-remunerative amounts.
- Other concepts that are not paid normally, regularly, and monthly.
This has a concrete consequence for payroll processing: the employee’s entire taxable remuneration should not automatically be used as the calculation base for these conventional contributions.
For example, if an employee receives an extraordinary performance bonus during a given month, that payment may be remunerative and still fall outside this calculation base because it does not constitute a normal, customary, monthly amount of conventional origin.
The review should therefore be performed concept by concept rather than based on a single total amount shown on the payslip.
How Does This Relate to the Limit Under Article 9 of Law 14,250?
Decree 612/2026 must be read together with the amendments introduced by Law 27,802 and Decree 407/2026. The latter established criteria for applying the limit provided under Article 9 of Law 14,250, considering certain financial burdens established by collective bargaining agreements as a whole.
Under the current framework, the limit for concepts covered by Article 9 must be analyzed based on the calculation base defined by the regulations. For contributions and payments in favor of workers’ associations, the applicable regulatory reference is 2% of remuneration, while for those intended for chambers or employers’ associations, a 0.5% limit is established.
Therefore, two separate issues must be distinguished:
- What is the applicable limit?
- What remuneration should be used to calculate it?
Decree 612/2026 focuses particularly on the second issue.
As a result, a payroll calculation may correctly identify the applicable percentage while still using an incorrect calculation base. To avoid this, the company should document how the base was determined and which concepts were included or excluded.
What Happens With Employer Contributions Agreed With Unions?
The decree also introduces an important clarification regarding employer contributions and payments that companies agree to make under collective bargaining agreements in favor of trade unions.
The regulation establishes that these concepts do not constitute the contributions and payments referred to in the second paragraph of Article 9 of Law 14,250 and are instead governed by Article 9 of Law 23,551 and its regulations.
It also establishes conditions regarding the destination of these funds. They must be used exclusively for works of a:
- Social nature.
- Assistance-related nature.
- Social security-related nature.
- Cultural nature.
The purpose must be connected to the interests and benefit of the workers represented by the trade union.
The regulation also requires these funds to be administered separately and independently from the union’s other assets and funds.
For companies, this means that not all conventional contributions should be analyzed as if they belonged to a single category. The legal framework applicable to each obligation determines which rules apply.
What Should a Company Review Following Decree 612/2026?
Implementation should not be limited to changing a formula in the payroll system. First, the company should identify which concepts are currently being used and determine their legal and contractual basis.
A technical review can follow this process:
- Identify each conventional contribution and payment currently being calculated.
- Review the applicable collective bargaining agreement and the clauses establishing each concept.
- Classify salary concepts according to their origin, nature, regularity, and payment frequency.
- Determine the appropriate calculation base for each contribution or payment.
- Verify the applicable limit and how it is calculated.
- Update the payroll system when appropriate.
- Document the criterion used so that it can be justified in the event of a review.
An especially important point is not to confuse software configuration with the legal and accounting analysis. The system may correctly calculate a formula, but if the formula is based on an incorrect calculation base, the result will also be incorrect.
Therefore, before changing system parameters, it is advisable to create a matrix linking each payslip concept with its treatment under the new regulatory framework.
What You Need to Know in 30 Seconds
| Point | criterion |
|---|---|
|
Regulation |
Decree 612/2026, in force since July 17, 2026
|
|
Calculation base
|
Conventional basic salary + normal, customary, monthly remunerative conventional amounts
|
|
Exclusions |
Bonuses, awards, overtime, SAC, vacation pay supplements, non-remunerative amounts, among others. |
|
Limit |
Must be analyzed under the framework established by Article 9 of Law 14,250. |
|
Review
|
Collective bargaining agreements, salary concepts, and payroll system configuration should be reviewed. |
The decree was issued on July 17, 2026, and its Article 3 establishes that it entered into force on the date it was issued.
Common Mistakes
1. Using All Remuneration as the Calculation Base
The fact that a concept is remunerative does not automatically mean that it forms part of the calculation base defined by Decree 612/2026. Its origin, regularity, and payment frequency must also be verified.
2. Applying the Percentage to the Basic Salary Without Reviewing Additional Amounts
The conventional basic salary is the starting point, but certain monthly remunerative conventional amounts may also form part of the calculation base.
3. Excluding a Concept Simply Because It Is Listed as a “Bonus”
The name assigned to the concept should not be the only criterion. Its nature and the conditions under which it is paid must be analyzed.
4. Changing the Payroll Configuration Without Reviewing the Collective Bargaining Agreement
The decree establishes the general criteria, but the specific obligation arises from the applicable regulations and collective bargaining agreement. Both should be reviewed.
5. Confusing Article 9 Contributions Under Law 14,250 With Other Concepts
Decree 612/2026 distinguishes contributions and payments covered by one regulatory framework from those governed by Law 23,551. They do not necessarily receive the same treatment.
What Should You Review Now?
If your company calculates contributions or payments derived from collective bargaining agreements, this is a good time to review the composition of the calculation bases currently being used.
The specific task is to take the current salary concepts, identify which ones have a conventional origin, and determine which are normal, customary, and monthly. The result should then be compared with each conventional obligation and the corresponding limits.
If you are evaluating how to apply Decree 612/2026 to your payroll structure, we can help you review the criterion being used and its impact on conventional obligations.
Frequently Asked Questions
Decree 612/2026 was issued on July 17, 2026, and expressly establishes that it entered into force on that same date. It was published in the Official Gazette on July 20, 2026.
The calculation base includes the conventional basic salary corresponding to the employee’s category and remunerative amounts of conventional origin that are normal, customary, and paid monthly. The employee’s entire remuneration is not automatically included.
The decree expressly mentions bonuses and awards among the concepts that do not form part of the calculation base when they do not constitute normal, customary, monthly remuneration corresponding to the conventional category. The analysis must consider the specific characteristics of each concept.
No. Decree 612/2026 expressly includes overtime among the concepts that do not form part of the calculation base defined for these conventional contributions and payments. The same applies to the SAC and vacation pay supplements.
The main clarification introduced by the decree does not concern new percentages, but rather the concepts that must form part of the calculation base and the treatment of certain employer contributions and payments agreed under collective bargaining agreements.
Companies should identify their current conventional obligations, review the applicable collective bargaining agreement, classify the salary concepts being used, and verify the configuration of their payroll system. The objective is to ensure that the calculation base follows the criteria established by the new regulations and that the applied methodology is properly documented.
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