In a recent court judgment concerning a manufacturing company’s social contribution tax benefit, the court dismissed the taxpayer’s claim. The company had classified employees performing certain partial tasks under FEOR 9310 (simple industrial occupations not requiring qualifications); however, both the tax authority and the court found that the activities fell under FEOR category 7111.
The judgment reflects a particularly strict approach to the application of FEOR classifications. Where the work actually performed can be matched to an occupation specifically listed in FEOR, the employer may not reclassify it into major group 9 merely because the task is simple, repetitive, performed on an assembly line or does not require independent decision-making. The methodological guidance cannot be interpreted as overriding occupations specifically listed in FEOR.
Furthermore, the simplicity of a job does not in itself justify the application of the tax benefit. The need for training, the use of training matrices and preparation for several work phases may specifically argue against classification in major group 9. At the same time, the tax authority must establish the activities actually performed by the employees and assess the HCSO’s position together with the findings of that examination.
Employers should therefore regularly review and document whether the FEOR code stated in employment contracts and job descriptions is consistent with the work actually performed, internal training documentation and the organisation of work in practice.
Finally, the judgment confirms that the courts consistently apply a restrictive interpretation when assessing eligibility for tax benefits. According to the court, the starting point is that the legislator intended to define the conditions for the tax benefit as precisely as possible; their scope therefore cannot be broadened by an expansive interpretation.
If you have any questions regarding the above, please feel free to contact our expert colleague.
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