Empresa é obrigada a recolher contribuição previdenciária sobre remunerações do empregado, decide STF

Empresa é obrigada a recolher contribuição previdenciária sobre remunerações do empregado, decide STF

Por |

A contribuição social a cargo do empregador incide sobre ganhos habituais do empregado, quer anteriores ou posteriores à Emenda Constitucional 20/1998”. Essa tese de repercussão geral foi fixada pelo Plenário do Supremo Tribunal Federal (STF) no julgamento do Recurso Extraordinário (RE) 565160, desprovido pelos ministros, por unanimidade dos votos. A matéria constitucional, com repercussão geral reconhecida, envolve quase 7.500 processos semelhantes que atualmente estão sobrestados nas demais instâncias.

Powered by Rock Convert

No recurso, a Empresa Nossa Senhora da Glória Ltda. pedia que fosse declarada a inexistência de relação tributária entre ela e o Instituto Nacional do Seguro Social (INSS) com o objetivo de não ser obrigada a recolher a contribuição previdenciária incidente sobre o total de remunerações pagas ou creditadas a qualquer título aos segurados empregados – conforme artigo 22, inciso I, da Lei 8.212/1991, com alterações impostas pela da Lei 9.876/1999 –, mas somente sobre a folha de salários.

A empresa pretendia que a contribuição previdenciária não incidisse sobre as seguintes verbas: adicionais (de periculosidade e insalubridade), gorjetas, prêmios, adicionais noturnos, ajudas de custo e diárias de viagem (quando excederem 50% do salário recebido), comissões e quaisquer outras parcelas pagas habitualmente, ainda que em unidades, previstas em acordo ou convenção coletiva ou mesmo que concedidas por liberalidade do empregador não integrantes na definição de salário, até a edição de norma válida e constitucional para a instituição da mencionada exação.

O pedido englobou, ainda, o reconhecimento de crédito nas importâncias recolhidas a título de contribuição previdenciária a partir de abril de 1995 (competência março), garantindo o direito de compensação dos valores pagos indevidamente com parcelas da mesma natureza [contribuição] ou, na sua impossibilidade, de restituição a ser apurada em liquidação de sentença, com aplicação da variação da Ufir até o mês de dezembro de 1995 e da taxa Selic a partir de janeiro de 1996.

Dessa forma, com base nos artigos 146; 149; 154, inciso I; 195, inciso I e parágrafo 4º, da Constituição Federal, o recurso extraordinário discutia o alcance da expressão “folha de salários”, contida no artigo 195, inciso I, da CF, além da constitucionalidade ou não do artigo 22, inciso I, da Lei 8.212/1991, com a redação dada pela Lei 9.876/1999, que instituiu contribuição social sobre o total das remunerações pagas, devidas ou creditadas a qualquer título aos empregados.

Desprovimento

O relator, ministro Marco Aurélio, votou pelo desprovimento do recurso. De acordo com ele, os ganhos habituais do empregado são incorporados ao salário para efeito de contribuição previdenciária. De início, o relator afirmou que o artigo 195 da CF foi alterado pela EC 20/1998, que passou a prever que “a contribuição incide sobre a folha de salários e demais rendimentos do trabalho pagos ou creditados a qualquer título à pessoa física que lhe preste serviço, mesmo sem vínculo empregatício”. No entanto, observou que a parte final não tem pertinência com a hipótese já que o pedido refere-se a valores pagos aos segurados empregados.

O ministro salientou que antes da EC 20/1998, o artigo 201 [então parágrafo 4º e, posteriormente, parágrafo 11] passou a sinalizar que os ganhos habituais do empregado a qualquer título serão incorporados ao salário para efeito de contribuição previdenciária e consequente repercussão em benefícios, nos casos e na forma da lei. “Nem se diga que esse dispositivo estaria ligado apenas à contribuição do empregado, porquanto não tem qualquer cláusula que assim o restrinja”, ressaltou.

Para o ministro Marco Aurélio, deve ser aplicada a interpretação sistemática dos diversos preceitos da CF sobre o tema. Segundo ele, “se de um lado o artigo 155, inciso I, disciplinava, antes da EC 20/1998, o cálculo da contribuição devida pelos empregados a partir da folha de salários, esses últimos vieram a ser revelados quanto ao alcance, o que se entende como salários, pelo citado parágrafo 4º [posteriormente, 11], do artigo 201”.

“Remeteu-se a remuneração percebida pelo empregado, ou seja, as parcelas diversas satisfeitas pelo tomador de serviços, exigindo-se apenas a habitualidade”, concluiu. Assim, ele considerou inadequado distinguir o período coberto pela cobrança, se anterior ou posterior à EC 20/1998. O ministro observou que no próprio recurso menciona-se o pagamento habitual das parcelas citadas, “buscando-se afastar, mesmo diante do artigo 201, a incidência da contribuição”. Por essas razões, o ministro Marco Aurélio votou pelo desprovimento do RE, tendo sido acompanhado por unanimidade do Plenário do STF.

Tese

A tese firmada para fins de repercussão geral neste julgamento foi: “A contribuição social, a cargo do empregador, incide sobre ganhos habituais do empregado, quer anteriores ou posteriores à Emenda Constitucional nº 20 de 1998.”

EC/CR

Processos relacionados
RE 565160

Fonte: STF
Data: 29 de março de 2017
Acesso: 31 de março de 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

119 comentários

  1. I am the co-founder of JustCBD Store brand (justcbdstore.com) and I am currently trying to grow my wholesale side of company. I really hope that anybody at targetdomain share some guidance ! I thought that the very best way to accomplish this would be to reach out to vape shops and cbd retail stores. I was hoping if anybody could recommend a qualified web site where I can buy CBD Shops B2B Database I am already looking at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most suitable solution and would appreciate any support on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  2. Aw, this was a very nice post. Spending some time and actual effort to create a superb article… but what can I say… I hesitate a whole lot and don’t manage to get anything done.

  3. After going over a few of the blog articles on your web page, I honestly like your way of writing a blog. I bookmarked it to my bookmark website list and will be checking back soon. Please visit my website as well and tell me your opinion.

  4. I’m more than happy to discover this site. I wanted to thank you for ones time for this fantastic read!! I definitely savored every part of it and I have you saved as a favorite to look at new things on your web site.

  5. I blog quite often and I genuinely appreciate your content. The article has really peaked my interest. I am going to take a note of your website and keep checking for new details about once a week. I opted in for your Feed as well.

  6. An impressive share! I’ve just forwarded this onto a friend who was conducting a little homework on this. And he actually bought me dinner because I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this matter here on your web page.

  7. Achieving your fitness goal doesn’t have to require a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine on the market.

  8. Aw, this was a very nice post. Spending some time and actual effort to create a top notch article… but what can I say… I hesitate a whole lot and don’t seem to get anything done.

  9. May I just say what a comfort to discover someone that genuinely knows what they are discussing on the web. You certainly know how to bring a problem to light and make it important. A lot more people ought to look at this and understand this side of the story. I can’t believe you aren’t more popular since you certainly have the gift.

  10. Hello there! This post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He constantly kept talking about this. I’ll send this post to him. Fairly certain he’s going to have a great read. Many thanks for sharing!

  11. I’m impressed, I must say. Seldom do I come across a blog that’s both educative and entertaining, and let me tell you, you have hit the nail on the head. The issue is something too few folks are speaking intelligently about. I am very happy I found this in my hunt for something concerning this.

  12. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  13. Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  14. An intriguing discussion is worth comment. I do think that you need to publish more about this subject matter, it might not be a taboo matter but generally folks don’t speak about these topics. To the next! Cheers!!

  15. I simply wished to thank you very much once again. I’m not certain the things that I might have tried without these methods shown by you relating to that situation. Entirely was a difficult circumstance in my view, nevertheless understanding this expert tactic you processed the issue took me to weep for joy. Now i’m happier for your work as well as pray you are aware of a powerful job you happen to be undertaking educating the mediocre ones by way of your webpage. Most probably you have never got to know all of us.

  16. Oh my goodness! Amazing article dude! Thank you, However I am having problems with your RSS. I don’t understand why I can’t join it. Is there anyone else having the same RSS issues? Anybody who knows the solution can you kindly respond? Thanks!!

  17. Hey there! This is my 1st comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading through your articles. Can you suggest any other blogs/websites/forums that deal with the same subjects? Thank you!

  18. Hi, I do believe this is a great web site. I stumbledupon it 😉 I will revisit once again since i have book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to help others.

  19. I just wanted to send a brief comment to thank you for some of the great points you are showing here. My particularly long internet research has now been recognized with reasonable suggestions to share with my classmates and friends. I ‘d mention that most of us site visitors actually are undeniably blessed to be in a fantastic place with very many outstanding professionals with helpful techniques. I feel somewhat fortunate to have come across your entire web page and look forward to many more thrilling minutes reading here. Thank you once more for all the details.

  20. Oh my goodness! Impressive article dude! Many thanks, However I am having difficulties with your RSS. I don’t understand why I cannot join it. Is there anybody having identical RSS issues? Anybody who knows the solution can you kindly respond? Thanks!!

  21. Thanks for any other informative web site. Where else could I am getting that kind of info written in such a perfect approach? I’ve a project that I’m simply now operating on, and I’ve been at the glance out for such information.

  22. I was extremely pleased to discover this site. I need to to thank you for ones time for this wonderful read!! I definitely loved every bit of it and I have you book marked to check out new stuff on your site.

  23. An outstanding share! I have just forwarded this onto a friend who had been conducting a little homework on this. And he in fact ordered me breakfast due to the fact that I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this matter here on your blog.

  24. Having read this I believed it was rather informative. I appreciate you finding the time and energy to put this information together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  25. Good post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It will always be interesting to read articles from other authors and practice something from other sites.

  26. Right here is the right site for anybody who really wants to find out about this topic. You know a whole lot its almost tough to argue with you (not that I actually will need to…HaHa). You definitely put a brand new spin on a topic that’s been written about for a long time. Great stuff, just great!

  27. An outstanding share! I have just forwarded this onto a friend who had been conducting a little research on this. And he actually ordered me breakfast because I found it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending some time to discuss this subject here on your blog.

  28. Hi, I do think this is an excellent blog. I stumbledupon it 😉 I may come back yet again since I bookmarked it. Money and freedom is the greatest way to change, may you be rich and continue to help other people.

  29. Oh my goodness! Amazing article dude! Thank you, However I am experiencing problems with your RSS. I don’t understand the reason why I cannot join it. Is there anybody else getting similar RSS issues? Anyone that knows the solution will you kindly respond? Thanx!!

  30. A fascinating discussion is definitely worth comment. There’s no doubt that that you should write more on this topic, it may not be a taboo subject but generally people do not discuss such issues. To the next! Cheers!!

  31. Along with every little thing that appears to be developing throughout this particular area, a significant percentage of viewpoints are generally fairly stimulating. Having said that, I appologize, but I do not subscribe to your entire strategy, all be it exciting none the less. It would seem to everyone that your opinions are actually not totally justified and in actuality you are generally yourself not even fully confident of your point. In any case I did appreciate reading through it.

  32. Do you mind if I quote a couple of your articles as long as I provide credit and sources back to your site? My website is in the exact same area of interest as yours and my users would really benefit from some of the information you provide here. Please let me know if this alright with you. Thanks a lot!

  33. Definitely consider that that you said. Your favorite reason appeared to be on the net the easiest thing to have in mind of. I say to you, I certainly get irked whilst people consider worries that they just do not realize about. You controlled to hit the nail upon the top and also defined out the whole thing with no need side effect , other folks can take a signal. Will likely be back to get more. Thanks

  34. Next time I read a blog, I hope that it does not fail me just as much as this particular one. I mean, Yes, it was my choice to read, but I genuinely believed you would have something helpful to say. All I hear is a bunch of moaning about something you can fix if you were not too busy searching for attention.

  35. Youre so cool! I dont suppose Ive read anything such as this before. So nice to get somebody by original ideas on this subject. realy thank you for starting this up. this amazing site is a thing that is needed on-line, a person with a bit of originality. valuable task for bringing new stuff on the world wide web!

  36. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and without a doubt, you’ve hit the nail on the head. The problem is an issue that too few men and women are speaking intelligently about. Now i’m very happy I found this during my search for something concerning this.

  37. The next time I read a blog, I hope that it doesn’t fail me as much as this particular one. I mean, I know it was my choice to read, however I truly thought you would probably have something useful to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy seeking attention.

  38. This is the perfect web site for anyone who really wants to understand this topic. You know a whole lot its almost hard to argue with you (not that I actually would want to…HaHa). You certainly put a fresh spin on a topic which has been discussed for a long time. Wonderful stuff, just excellent!

  39. Hello there! This post could not be written much better! Looking through this article reminds me of my previous roommate! He always kept talking about this. I most certainly will forward this article to him. Fairly certain he’ll have a good read. I appreciate you for sharing!

  40. A formidable share, I just given this onto a colleague who was doing a bit evaluation on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the deal with! However yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading extra on this topic. If possible, as you turn into experience, would you thoughts updating your weblog with more details? It is extremely useful for me. Large thumb up for this blog submit!

  41. Hey – nice blog, just wanting around some blogs, seems a reasonably nice platform You Are using. I’m presently using Drupal for a couple of of my sites but looking to change one in every of them over to a platform very a lot the identical to yours as a trial run. Anything specifically you’d recommend about it?

  42. Howdy! This post couldn’t be written any better! Reading this post reminds me of my previous room mate! He always kept talking about this. I will forward this write-up to him. Fairly certain he will have a good read. Many thanks for sharing!

  43. After looking into a number of the blog articles on your website, I really like your technique of writing a blog. I added it to my bookmark webpage list and will be checking back in the near future. Take a look at my website as well and tell me what you think.

  44. After looking at a number of the blog posts on your web site, I really appreciate your way of writing a blog. I saved it to my bookmark website list and will be checking back soon. Take a look at my website as well and let me know how you feel.

  45. Hello there! This article could not be written any better! Reading through this article reminds me of my previous roommate! He continually kept preaching about this. I’ll forward this post to him. Fairly certain he’ll have a good read. Thanks for sharing!

  46. Oh my goodness! Incredible article dude! Thank you so much, However I am having problems with your RSS. I don’t know the reason why I can’t subscribe to it. Is there anyone else having the same RSS problems? Anyone that knows the answer will you kindly respond? Thanx!!

  47. This is the right website for everyone who wishes to find out about this topic. You realize so much its almost tough to argue with you (not that I actually would want to…HaHa). You definitely put a new spin on a topic that’s been discussed for decades. Excellent stuff, just excellent!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by