Esclarecimento sobre a contribuição previdenciária em relação ao prêmio por desempenho superior ao esperado

Esclarecimento sobre a contribuição previdenciária em relação ao prêmio por desempenho superior ao esperado

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A Receita Federal do Brasil esclareceu que a partir de 11.11.2017 não integra a base de cálculo, para fins de incidência das contribuições previdenciárias, o prêmio decorrente de liberalidade concedida pelo empregador em forma de bens, serviços ou valor em dinheiro a empregado ou a grupo de empregados, em razão de desempenho superior ao ordinariamente esperado no exercício de suas atividades.

No período compreendido entre 14.11.2017 e 22.04.2018, o prêmio por desempenho superior, para ser excluído da base de cálculo das contribuições previdenciárias, não pode exceder ao limite máximo de 2 pagamentos ao ano.

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Os prêmios excluídos da incidência das contribuições previdenciárias:

  1. 1) são aqueles pagos, exclusivamente, a segurados empregados, de forma individual ou coletiva, não alcançando os valores pagos aos segurados contribuintes individuais;
  2. 2) não se restringem a valores em dinheiro, podendo ser pagos em forma de bens ou de serviços;
  3. 3) não poderão decorrer de obrigação legal ou de ajuste expresso, hipótese em que restaria descaracterizada a liberalidade do empregador; e
  4. 4) devem decorrer de desempenho superior ao ordinariamente esperado, de forma que o empregador deverá comprovar, objetivamente, qual o desempenho esperado e também o quanto esse desempenho foi superado.

(Solução de Consulta Cosit nº 151/2019 – DOU 1 de 21.05.2019)

Fonte: Editorial IOB
Acesso: 30 de maio de 2019

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