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House of Representatives analyzes bill that exempts indemnification payments received by teachers from taxes

The Education Committee of the Chamber of Deputies is analyzing Bill 2,721/2026, which suspends the incidence of income tax on compensation-type payments received by Basic and Higher Education teachers, both from the public and private sectors. The proposal amends Law 7,713/1988 and defines compensation payments as those that do not represent a permanent increase in equity, are not incorporated into salaries, and have a compensatory purpose for special working conditions. Among the benefits provided are exemption from hardship access allowance, difficult-to-fill position allowance, socio-educational vulnerability area supplement, and compensation for service under exceptional conditions.

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