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The taxes to be considered in calculation:

• PIS - Social Integration Program
• COFINS - Contribution to the Financing of Social Security
• CSLL - Social Contribution on Net Profit 
• IR - Income Tax
• ISS - Tax on Service

The minimum withholding value is considered from the taxes, only to recompose the tax calculation base, so the check keeps the net value:

• PIS - Social Integration Program
• COFINS - Contribution to the Financing of Social Security
• CSLL - Social Contribution on Net Profit 
• IR - Income Tax

Example:

1. Addition of a bill payable with PIS, COFINS and CSLL in the amount of 100 does not reach the calculation minimum entered in parameter (MV_VL10925 = 10)
2. Generate check on bills.
3. The check value will be 100, because the minimum for withholding was not reached.
4. Thus, when the posting is made by routine FINA080 - manual postings payable, the posting value becomes equal to the check value. 

Cumulativeness only occurs when a pending withholding bill is already posted, on the same day the check is generated for a second bill.

Example:

1. Addition of a bill payable with PIS, COFINS and CSLL in the value of 100.
2. Generate check on bills.
3. The check value will be 100, because the minimum for withholding was not reached.
4. Post bill through routine FINA080 - manual postings payable.
5. Addition of a second bill payable with PIS, COFINS and CSLL in the amount of 200. At this point, the tax calculation is performed on 300, because the previous bill did not reach the minimum, and tax cumulativeness is executed.
6. Generate check on bills.

The check value will be 186.05, calculated as follows: