Previdenciária – Esclarecida a regra de enquadramento do estabelecimento para fins de recolhimento da contribuição empresarial dos riscos ambientais do trabalho

Previdenciária – Esclarecida a regra de enquadramento do estabelecimento para fins de recolhimento da contribuição empresarial dos riscos ambientais do trabalho

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A Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que a atividade econômica principal da empresa, que define o código da Classificação Nacional de Atividades Econômicas (CNAE) principal a ser informado no cadastro do CNPJ, não se confunde com a atividade preponderante do estabelecimento (matriz ou filial), atividade esta que é utilizada para se determinar o Grau de Incidência de Incapacidade Laborativa Decorrente dos Riscos Ambientais do Trabalho (GIIL-RAT/SAT).

Assim, para fins de cumprimento das regras legais pertinentes ao GIIL-RAT/SAT, devem-se observar as atividades efetivamente desempenhadas pelos segurados empregados e trabalhadores avulsos, independentemente do objeto social da pessoa jurídica ou das atividades descritas em sua inscrição no CNPJ.

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O enquadramento do estabelecimento no correspondente grau de risco é de responsabilidade da empresa e deve ser feito mensalmente, de acordo com sua atividade econômica preponderante.

Os segurados empregados que prestam serviços em atividades-meio deverão ser considerados na apuração do grau de risco.

Fonte: Afbras
Data: 29 de junho de 2016
Acesso: 01 de julho de 2016

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