Esclarecida a regra da contribuição previdenciária sobre indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas

Esclarecida a regra da contribuição previdenciária sobre indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas

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DOU de 2/10/2017. Solução de Consulta nº 478, de 22 de Setembro de 2017

Por meio da Solução de Consulta em referência, a Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que não incide contribuição previdenciária sobre indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas, nos termos do Enunciado nº 291 do Tribunal Superior do Trabalho (TST), pois tal verba não possui natureza remuneratória. Solução de Consulta Cosit nº 478/2017 – DOU 1 de 02.10.2017

Solução de Consulta nº 478, de 22 de Setembro de 2017

DOU de 2/10/2017. ASSUNTO: IMPOSTO SOBRE A RENDA DE PESSOA FÍSICA IRPF EMENTA: INDENIZAÇÃO PAGA EM DECORRÊNCIA DA SUPRESSÃO DE HORAS-EXTRAS HABITUALMENTE TRABALHADAS (SÚMULA Nº 291 DO TST). ANÁLISE DE TODOS OS TRIBUTOS INCIDENTES. CONSULTA PARCIALMENTE INEFICAZ.

A análise de todos os tributos incidentes sobre indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas, nos termos do Enunciado nº 291 do Tribunal Superior do Trabalho, afasta-se do esclarecimento de mera dúvida acerca da aplicação ou interpretação de dispositivos da legislação tributária. Assessoria jurídica. Declaração de ineficácia com fundamento no art. 18, inciso XIV, da Instrução Normativa RFB nº 1.396, de 16 de setembro de 2013. INDENIZAÇÃO PAGA EM DECORRÊNCIA DA SUPRESSÃO DE HORAS-EXTRAS HABITUALMENTE TRABALHADAS (SÚMULA Nº 291 DO TST). IMPOSTO DE RENDA PESSOA FÍSICA. INCIDÊNCIA. Incide imposto sobre a renda sobre a indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas, nos termos do Enunciado nº 291 do Tribunal Superior do Trabalho, por se tratar de indenização a título de lucros cessantes, configurando acréscimo patrimonial.

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ASSUNTO: CONTRIBUIÇÕES PREVIDENCIÁRIAS EMENTA: INDENIZAÇÃO PAGA EM DECORRÊNCIA DA SUPRESSÃO DE HORAS-EXTRAS HABITUALMENTE TRABALHADAS (SÚMULA Nº 291 DO TST). CONTRIBUIÇÃO PREVIDENCIÁRIA. NÃO INCIDÊNCIA.

Não incide contribuição previdenciária sobre indenização paga em decorrência da supressão de horas-extras habitualmente trabalhadas, nos termos do Enunciado nº 291 do Tribunal Superior do Trabalho, pois tal verba não possui natureza remuneratória.

DISPOSITIVOS LEGAIS: Constituição da República, art. 153, inciso III, art. 195, inciso I, Lei nº 5.172, de 25 de outubro de 1966 – Código Tributário Nacional (CTN), art. 43, e Lei nº 8.212, de 24 de julho de 1991, art. 22; e art. 28

FERNANDO MOMBELLI
Coordenador-Geral

Fonte: SEAC – ABC
Data: 02 de outubro de 2017
Acesso: 04 de outubro de 2017

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