Decisão do CARF – Incidência de contribuição previdenciária sobre pagamento de PLR

Decisão do CARF – Incidência de contribuição previdenciária sobre pagamento de PLR

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Por Fábio Christófaro

Conselheiros entenderam que recai contribuição previdenciária de pagamento de PLR caso o empregador descumpra os requisitos da lei. 10.101/00.

Muitos empregadores tem o interesse em oferecer diversos benefícios aos seus empregados, dentre eles a Participação nos Lucros ou Resultados – PLR, conforme ditames da lei 10.101/00. Para isso, a negociação junto à entidade sindical é requisito essencial, a fim de não descaracterizar esta verba.

Ainda, é sabido que os pagamentos oriundos de PLR não tem natureza salarial, entretanto, deve ser tributada pelo Imposto de Renda na Fonte separadamente dos demais rendimentos recebidos pelos funcionários no mês, como antecipação do imposto devido na Declaração de Ajuste Anual, mediante aplicação da tabela progressiva vigente na data do pagamento, cabendo à empresa a responsabilidade pela retenção e pelo pagamento do IRRF, conforme artigo 3º, § 5º da citada lei. O limite para isenção do IR é de R$ 6.677,55.

Além da incidência do IR acima apontado, em recente decisão do CARF – Conselho Administrativo de Recursos Fiscais ‐, mais precisamente pela 2ª Turma, os conselheiros entenderam que recai contribuição previdenciária de pagamento de PLR caso o empregador descumpra os requisitos da lei. 10.101/00.

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Um dos principais descumprimentos que saltam aos olhos do CARF e que fazem incidir a contribuição previdenciária neste tipo de verba, refere‐se aos instrumentos que não são assinados antes do período de apuração, ou seja, na ocasião em que o Acordo Coletivo de Trabalho é pactuado para “lastrear” período anterior não negociado à época.

Esta prática, segundo o órgão, pode retirar a verdadeira característica da verba, ou seja, pagamento pelas metas alcançadas e que estas sejam objetivas e de fácil compreensão. O instrumento pactuado fora destes padrões, pode ser entendido que se trata de pagamento comum ‐bônus, prêmio etc ‐ que ensejaria o recolhimento de INSS, na fatia de 20% da cota patronal. No caso, a empresa também poderá ser alvo do recolhimento da cota do empregado, porquanto não retida à época do pagamento da PLR.

Assim sendo, a orientação para os empresários que pagam este tipo de verba aos seus funcionários, o para os que pretendem iniciar negociações junto à entidade sindical, é que avaliem e negociem metas e valores, bem como pactue instrumento de PLR antes do início da vigência do Acordo Coletivo de Trabalho, a fim de diminuir os riscos de autuação pela Receita Federal.

Por fim, caso a empresa tenha por hábito pactuar Acordo Coletivo de Trabalho de PLR somente para lastrear período anterior de vigência, bem como não efetue o recolhimento da contribuição previdenciária, na ocasião da fiscalização pela Receita Federal, existem elevadas chances de autuação por conta da decisão acima apontada.

Fonte: Migalhas
Data: 01 de Agosto de 2016
Acesso em: 01 Agosto de 2016

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