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3681199 - Retroactive PLR Tax Corrections Guide

Symptom

The Brazilian government faced delays in releasing the official 2025 PLR tax table (Law 15.191/2025), leading companies to process PLR payments based on the previous year’s rates. Once the new table was finally published—with retroactive effect—it became clear that many employees had paid more tax on their PLR than necessary.

To mitigate the impact of this issue, the Brazilian Government authorized companies to reimburse employees for the excess PLR tax withheld.

This KBA explains how payroll adjustments are processed in the SAP system to handle retroactive PLR tax corrections.

"Image/data in this KBA is from SAP internal systems, sample data, or demo systems. Any resemblance to real data is purely coincidental."  


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Environment

  • HR renewal 

  • SAP S/4HANA 

  • SAP ERP  

  • SAP SuccessFactors Employee Central Payroll 

Product

HR renewal all versions ; SAP ERP all versions ; SAP S/4HANA all versions ; SAP SuccessFactors Employee Central Payroll all versions

Keywords

PLR 2025, Law 15.191/2025, IRRF, Imposto de Renda, PLR Payment, /IOP, /ROP, /IRP, IRRF ranges, Retroactive PLR Tax Corrections, Tax Correction,  2025 PLR tax table, refund, IT0015, /B10, /405 , KBA , PY-BR , Brazil , PA-PA-BR , Brazil , How To

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