Previdenciária – Esclarecida a regra da contribuição previdenciária patronal na hipótese de contratação de MEI

Previdenciária – Esclarecida a regra da contribuição previdenciária patronal na hipótese de contratação de MEI

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A Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que, desde 1º.07.2009, a empresa contratante de microempreendedor individual (MEI) para prestação de serviços de hidráulica, eletricidade, pintura, alvenaria, carpintaria e de manutenção ou reparo de veículos está obrigada a recolher a respectiva contribuição previdenciária patronal (CPP).

Em relação à contratação de MEI para prestação de outros serviços, a CPP era legalmente exigível a partir de 09.02.2012, mas essa obrigação foi revogada retroativamente pela Lei Complementar nº 147/2014 .

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(Solução de Consulta Cosit nº 108/2016 – DOU 1 de 1º.09.2016)

Fonte: Editorial IOB
Data: 01 de setembro de 2016
Acesso: 02 de setembro de 2016

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