|
Non-compliance with Labor and Tax Laws and Regulations¹ |
||||
| 2023 | 2024 | 2025 | ||
| Labor¹ | Total number of significant cases | 244 | 73 | 101 |
| Total value of significant fines (USD) – taxes | 11.244.333,51 | 4.960.685,69 | 6.028.801,95 | |
| Non-monetary sanctions² | – | – | 1 | |
| Tax Laws³ | Total number of significant cases | 38 | 87 | 231 |
| Total value of significant fines (USD) – taxes | 21.008.552,99 | 76.693.114,44 | 219,023,061.94 | |
| Non-monetary sanctions² | – | – | – | |
| ¹ Significant labor cases are considered following a materiality analysis of proceedings (US$ 25 million), in addition to civil investigations with reputational implications and Nexa claims (moral harassment). ² As a result of the fatal accident that occurred at the Vazante facility in May 2024, we received a draft Conduct Adjustment Agreement (TAC) from the MPT containing various obligations. Nexa will submit evidence to the MPT by February 5, 2026. In addition, there is an ongoing TAC involving the third-party company ENAEX, which is the subject of an administrative proceeding by the MPT related to allegations of workplace bullying. Because the incidents allegedly occurred on Nexa’s premises, the company was included in the proceeding and has fully complied with all recommendations issued, as evidenced on Nexa’s corporate website. ³ For reporting purposes, we consider only cases that have become tax litigation, i.e., those against which Nexa filed an administrative challenge with direct support from the legal-tax team. We also excluded lawsuits or administrative proceedings initiated by Nexa, i.e., when Nexa takes the lead in disputing the applicability of a specific tax. |
