Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 45

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 45
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LL", applicable only to Brazilian companies. Petrobras is in the process
of assessing if there is any exposure arising from this legislation and expects to complete the assessment during 2025.

| 41 |

| INDEX |

Considering that, in 2024, Brazil had not implemented
any Top-up tax legislation and following the top-down approach, Petrobras was subject to the Top-up Tax through its Intermediate Parent
Entity, Petrobras International Braspetro B.V. (PIBBV), based in the Netherlands. Thus, in 2024, a US$ 94 Top-up expense was recognized
within income taxes, related to the Netherlands jurisdiction, where the effective tax rate did not reach the minimum 15% threshold provided
for the Pillar II legislation. No material tax liability is expected in the other jurisdictions where the PIBBV has investments.

Petrobras applied the temporary relief of deferred
tax assets or liabilities arising from this new taxation, permitted by the amendments to the IAS 12 -Income taxes. Accordingly,
the Top-up income taxes are recognized as current income taxes when incurred, without recognizing deferred tax assets or liabilities related
to the Pillar II.

| 18. | Employee benefits |

Employee benefits are all forms of consideration
given by the Company in exchange for service rendered by employees or for the termination of employment. It also includes expenses with
directors and management. Such benefits include salaries, post-employment benefits, termination benefits and other benefits.

|                              | 12.31.2024 | 12.31.2023 |
| Liabilities                  |            |            |
| Short-term employee benefits |      1,517 |      1,986 |
| Termination benefits         |         72 |        143 |
| Post-employment benefits     |     11,398 |     16,382 |
| Total                        |     12,987 |     18,511 |
| Current                      |      2,315 |      2,932 |
| Non-current                  |     10,672 |     15,579 |

| 18.1. | Short-term employee benefits |

|                                                                                                                             | 12.31.2024 | 12.31.2023 |
| Profit sharing                                                                                                              |        384 |        605 |
| Performance award program                                                                                                   |        349 |        464 |
| Accrued vacation                                                                                                            |        519 |        574 |
| Salaries and related charges and other