The Worker Culture Program

Let me know that the National Congress decrees and I sanction the following Law:

From the Worker Culture Program

Art. 1st The Workers' Culture Program is instituted, under the management of the Ministry of Culture, aimed at providing workers with the means to exercise cultural rights and access cultural sources.

Art. 2nd The Worker Culture Program has the following objectives:

I - enable access and enjoyment of cultural products and services;

II - encourage visitation to cultural and artistic establishments; and

III - encourage access to cultural and artistic events and shows.

§ 1 For the purposes of this Program, cultural products and services are defined as follows:

I - cultural services: artistic and cultural activities provided by legal entities, whose characteristics fall within the cultural areas provided for in § 2; and

II - cultural products: materials of an artistic, cultural and informative nature, produced in any format or media by individuals or legal entities, whose characteristics fall within the cultural areas provided for in § 2.

§ 2nd Cultural areas are considered for the purposes of the provisions of paragraphs I and II of § 1st:

I - visual arts;

II - performing arts;

III - audiovisual;

IV - literature, humanities and information;

V - music; and

VI - cultural heritage.

§ 3 The Executive Branch may expand the cultural areas provided for in § 2.

From Vale-Cultura

Art. 3rdThe culture voucher is created, personal and non-transferable, valid throughout the national territory, for access and enjoyment of cultural products and services, within the scope of the Worker Culture Program.

Art. 4th The culture voucher will be made and marketed by operating companies and made available to users by the beneficiary companies to be used in the receiving companies.

Art. 5. For the purposes of this Law, the following definitions apply:

I - operating company: legal entity registered with the Ministry of Culture, holder of the Certificate of Enrollment in the Worker Culture Program and authorized to produce and sell the voucher;

II - beneficiary company: legal entity opting for the Worker Culture Program and authorized to distribute the valecultura to its workers with an employment relationship, being entitled to the incentives provided for in art. 10;

III - user: worker with an employment relationship with the beneficiary company;

IV - receiving company: legal person qualified by the operating company to receive the cultural voucher as a form of payment for a service or cultural product.

Art. 6th The culture voucher will be provided to users by the beneficiary companies and preferably made available by magnetic means, with its value expressed in local currency, in the form of the regulation.

Sole paragraph. It will only be allowed to supply the printed cultural voucher when the adoption of the magnetic medium is proven unfeasible.

Art. 7oThe culture voucher must be provided to workers who earn up to 5 (five) minimum monthly wages.

Sole paragraph. Workers with an income higher than 5 (five) minimum wages may receive the culture voucher, as long as the attendance of all employees is guaranteed with the remuneration provided for in the caput, in the form provided by the regulation.

Art. 8oThe monthly value of the culture voucher, per user, will be R $ 50.00 (fifty reais).

§ 1o The worker referred to in the caput of art. 7th may have deducted from his remuneration the maximum percentage of 10% (ten percent) of the value of the culture voucher, as defined in the regulation.

§ 2 Workers who earn more than 5 (five) minimum wages may have deducted from their wages, in percentages between 20% (twenty percent) and 90% (ninety percent) of the value of the culture voucher, of according to the respective salary range, in compliance with the provisions of the sole paragraph of art. 7 and in the form provided by the regulation.

§ 3 In any event, reversing the value of the culture voucher in cash is prohibited.

§ 4 The worker referred to in art. 7th may choose not to receive the voucher, through a procedure to be defined in a regulation.

Art. 9o The validity periods and conditions of use of the culture voucher will be defined in regulation.

Tax Benefits - Real Profit

Art. 10. Until the fiscal year of 2017, calendar year of 2016, the amount spent for the acquisition of the cultural voucher may be deducted from the income tax due by the beneficiary legal entity taxed based on the real profit.

§ 1 The deduction referred to in the caput is limited to 1% (one percent) of the income tax due, subject to the provisions of § 4 of art. 3 of Law No. 9,249, of December 26, 1995.

§ 2 The legal entity enrolled in the Worker Culture Program as beneficiary, referred to in item II of art. 5, it may deduct the amount spent on the acquisition of valecultura as an operating expense for purposes of calculating income tax, as long as it is taxed based on real profit.

Paragraph 3 The legal entity must add the amount deducted as an operating expense, as referred to in Paragraph 2, for purposes of calculating the calculation base of Social Contribution on Net Income - CSLL.

§ 4 The deductions referred to in §§ 1 and 2 only apply in relation to the value of the voucher distributed to the user.

§ 5 For the implementation of the Program, the absolute amount of deductions from income tax due referred to in § 1 must be fixed annually in the budget guidelines law, based on the percentage of income tax due by legal entities taxed based on taxable income.

Nature of Vale-Cultura

Art. 11. The portion of the value of the voucher for which the beneficiary is responsible:

I - does not have a salary nature nor is it incorporated into remuneration for any purpose;

II - does not constitute a basis for incurring social security contributions or the Severance Pay Fund - FGTS; and

III - does not constitute taxable income for the worker.

On Infractions and Penalties

Art. 12. The inadequate execution of the Worker Culture Program or any action that leads to deviation from its purposes by the operating company or by the beneficiary company will cause cumulatively:

I - cancellation of the Worker's Culture Program Registration Certificate;

II - payment of the amount that is no longer paid with respect to income tax, social security contribution and FGTS deposit;

III - application of a fine corresponding to 2 (two) times the value of the improperly received advantage in the case of fraud, fraud or simulation;

IV - loss or suspension of participation in lines of credit in official credit institutions for a period of 2 (two) years;

V - prohibition to contract with the public administration for a period of up to 2 (two) years; and

VI - suspension or prohibition of enjoying tax benefits for a period of up to 2 (two) years.

Changes in Labor, Social Security and Tax Legislation

Art. 13.The § 9 of art. 28 of Law No. 8,212, of July 24, 1991, becomes effective with the addition of the following point y:

"Art. 28 (...)

§9º (...)

y) the value corresponding to the voucher.

(...) "(NR)

Art. 14. Paragraph 2 of art. 458 of the Consolidation of Labor Laws - CLT, approved by Decree-Law no. 5,452, of May 1, 1943, comes into force plus the following item VIII:

"Art. 458 (...)

§ 2o (...)

VIII - the value corresponding to the culture voucher.

(...) "(NR)

Art. 15. Art. 6th of Law No. 7,713, of December 22, 1988, becomes effective plus the following item XXIII:

"Art. 6th (...)

XXIII - the amount received as a voucher. (...) "(NR)

Final Provisions

Art. 16. The Executive Branch will regulate this Law within 60 (sixty) days, counting from the date of its publication.

Art. 17. This Law comes into force on the date of its publication.

Brasília, December 27, 2012; 191st of Independence and 124th of the Republic.

DILMA ROUSSEFF