Previdenciária – A desoneração da folha de pagamento sofre grandes alterações

Previdenciária – A desoneração da folha de pagamento sofre grandes alterações

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A partir de 1º.07.2017, a desoneração da folha de pagamento continuará sendo opcional, porém só estarão abrangidas pela medida as empresas:

a) de transporte rodoviário coletivo de passageiros, com itinerário fixo, municipal, intermunicipal em região metropolitana, intermunicipal, interestadual e internacional enquadradas nas classes 4921-3 e 4922-1 da CNAE 2.0;
b) do setor de construção civil, enquadradas nos grupos 412, 432, 433 e 439 da CNAE 2.0;
c) de transporte ferroviário de passageiros, enquadradas nas subclasses 4912-4/01 e 4912-4/02 da CNAE 2.0;
d) de transporte metroferroviário de passageiros, enquadradas na subclasse 4912-4/03 da CNAE 2.0;
e) de construção de obras de infraestrutura, enquadradas nos grupos 421, 422, 429 e 431 da CNAE 2.0;
f) jornalísticas e de radiodifusão sonora e de sons e imagens de que trata a Lei nº 10.610/2002, enquadradas nas classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 e 6319-4 da CNAE 2.0.

A partir da mesma data, também serão aplicadas sobre a receita bruta apenas 3 alíquotas, a saber:

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a) 2% para as empresas de transportes rodoviário, ferroviário e metroviário mencionadas nas letras “a”, “c” e “d”;
b) 4,5% para as empresas de construção cívil mencionadas nas letras “b” e “e”;
c) 1,5% para as empresas jornalísticas e de radiodifusão sonora e de sons e imagens mencionadas na letra “f”.

(Medida Provisória nº 774/2017 – DOU 1 de 30.03.2017)

Fonte: Editorial IOB
Data: 31 de março de 2017
Acesso: 31 de março de 2017

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