Previdenciária – Esclarecida dúvida sobre a incidência de contribuição previdenciária no aviso-prévio indenizado, férias indenizadas, terço constitucional e auxílio-doença

Previdenciária – Esclarecida dúvida sobre a incidência de contribuição previdenciária no aviso-prévio indenizado, férias indenizadas, terço constitucional e auxílio-doença

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A Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que o aviso-prévio indenizado, exceto seu reflexo no 13º salário, não integra a base de cálculo para fins de incidência das contribuições sociais previdenciárias incidentes sobre a folha de salários, nos termos da Nota PGFN/CRJ nº 485/2016; art. 19, inciso V, §§ 4º, 5º e 7º, da Lei nº 10.522/2002; e art. 3º, § 3º, da Portaria Conjunta PGFN/RFB nº 1/2014.

As importâncias pagas a título de férias indenizadas e respectivo adicional constitucional não integram a base de cálculo para fins de incidência de contribuições sociais previdenciárias.

As férias gozadas acrescidas do terço constitucional integram a base de cálculo para fins de incidência das contribuições sociais previdenciárias.

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Integra o conceito de salário-de-contribuição para fins de incidência das contribuições sociais previdenciárias a importância paga pelo empregador, a título de auxílio-doença, nos primeiros 15 dias de afastamento do empregado.

A pessoa jurídica que apurar crédito relativo à contribuição previdenciária prevista no inciso I do art. 22 da Lei nº 8.212/1991, e que for passível de restituição, poderá utilizá-lo na compensação de contribuições previdenciárias correspondentes a períodos subsequentes, a ser informada em Guia de Recolhimento do Fundo de Garantia por Tempo de Serviço e Informações à Previdência Social (GFIP) na competência de sua efetivação, nos termos dos arts. 56 a 59 da Instrução Normativa RFB nº 1.300/2012.

(Solução de Consulta Cosit nº 99.014/2016 – DOU 1 de 27.03.2017)

Fonte: Editorial IOB
Data: 27 de março de 2017
Acesso: 27 de março de 2017

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