Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 61

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 61
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 there is any exposure arising from this legislation and expects to complete the assessment during 2025.

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 R$ 551 (US$ 94 million) 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 (including Spain).

Petrobras applied the temporary relief of deferred tax assets
or liabilities arising from this new taxation, permitted by the amendments to the IAS 12 – Taxes on Income. 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 other managers. Such benefits include salaries, post-employment benefits, termination benefits and other benefits.

|                              |            | Consolidated |            | Parent Company |
|                              | 12.31.2024 |   12.31.2023 | 12.31.2024 |     12.31.2023 |
| Liabilities                  |            |              |            |                |
| Short-term employee benefits |      9,395 |        9,615 |      8,264 |          8,682 |
| Termination benefits         |        447 |          692 |        447 |            692 |
| Post-retirement benefits     |     70,577 |       79,308 |     69,227 |         77,909 |
| Total                        |     80,419 |       89,615 |     77,938 |         87,283 |
| Current                      |     14,337 |       14,194 |     13,222 |         13,274 |
| Non-current                  |     66,082 |       75,421 |     64,716