A desoneração da folha de pagamento sofreu redução de 70%

A desoneração da folha de pagamento sofreu redução de 70%

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A Lei nº 13.670/2018, cujos efeitos começam a vigorar a partir de 1º.09.2018, reduziu em aproximadamente 70% os setores da economia que podem optar pelo sistema de desoneração da folha de pagamento.

Até então, 56 setores da economia gozam do benefício e, a partir de 1º.09.2018 e até 31.12.2020, apenas 17 setores poderão continuar optando pela desoneração. Entre eles encontram-se os setores de calçados, tecnologia da informação (TI), tecnologia da informação e comunicação (TIC), call center, têxtil, construção civil, transportes rodoviários e metroferroviário e comunicação.

Sairão da desoneração da folha, entre outros, os seguintes setores: hoteleiro, comércio varejista, transporte aéreo, marítimo e ferroviário de cargas e alguns setores da indústria.

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Apesar de a Lei nº 13.670/2018 determinar que a reoneração da folha entrará em vigor em 1º.09.2018, é bom lembrar que o § 13 do art. 9º da Lei nº 12.546/2011, o qual não foi alterado ou revogado, determina que, feita a opção pela desoneração no mês de janeiro de cada ano, ela será irretratável para todo o ano-calendário, só podendo ser alterada em janeiro do ano seguinte.

Assim, a alteração do prazo de vigência da opção feita (garantia legal) afronta a segurança jurídica, razão pela qual as empresas atingidas pela reoneração poderão buscar judicialmente a garantia da sua manutenção no sistema da desoneração da folha de pagamento até 12/2018.

(Lei nº 13.670/2018 – DOU 1 de 30.05.2018 – Edição Extra)

Fonte: Editorial IOB 
Data: 04 de junho de 2018
Acesso: 08 de junho de 2018

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