Decree 10.422/2020 also provides that the reduction and suspension period applicable until 14 July 2020 will be taken into account for the purposes of the quantitative limits set. For example, companies that had already reduced or suspended employment contracts when PM 936/2020 was adopted will have to deduct these deadlines from the total amount of 120 days that has just been approved. Commentators have argued that Congress intends that the term «salary reduction agreement» in Section 3121 (5) (D) would apply only to voluntary wage reductions and not to wage reductions that are necessary as a condition of employment. In support of this view, commentators referred to the legal history underlying Section 3121 (a) (5) (D), particularly the following language in the Senate report: the term «wage reduction agreement» is used not only in Section 3121 (a) (5) (D) but also in another subsection of Section 3121. in particular Section 3121 (v) (1) (1) (B), which provides that wages include «any amount considered to be an employer contribution under Section 414 (h) (2) where the withdrawal for this section is limited to a salary reduction agreement (whether by a written instrument or other means).» Commentators argued that for sections 3121 (a) (a) (5) (D) and 3121 (v) (1) (B), the concept of a «salary reduction agreement» could be interpreted differently, Section 3121 (v) (1) (1) (B) applies only to contributions for the reduction of wages received under a withdrawal plan drawn up by a state or local government employer, in accordance with Section 414 (h). By definition, the wage reductions that these employer contributions fund are mandatory, while pension contributions in section 403 (b) of pension plans may be mandatory or optional. While it is true that salary reductions related to storage plans are mandatory under Section 414 (h), we do not see in the statutes or legislative history evidence that Congress intended to interpret the same language differently or to treat workers of the same level differently for FICA purposes. Section 3121(a) (5) (D) and Section 3121 (v) (1) (B) include contributions to reduce wages for FICA tax purposes. Neither the law nor legislative history serves as the basis for the conclusion that mandatory salary reductions under a Section 414 (h) withdrawal plan should be included in fiCA salaries, while mandatory salary reductions related to a section 403 (b) pension plan should be excluded from wages.
As a result, the Department of Finance and the IRS continue to believe that a uniform interpretation of the identical language should be given in two subsections of the same language, which was adopted only one year apart. Yes, pregnant workers are entitled to temporary protection against dismissal because of the reduction or suspension of their employment contract. The protection against dismissal resulting from the reduction of a pregnant worker`s working time and salary or the suspension of her employment contract begins at the end of the temporary notice period for pregnant workers, i.e. five months after birth. As a result, pregnant workers receive two notices of notice one after the other. Commentators have argued that the «Revenue Ruling» 65-208 distinguishes between voluntary and mandatory wage reduction contributions and that legislative history reflects Congress` intention to consider only voluntary contributions to the wage reduction as being due to a wage reduction agreement.