TRT-PE:Consórcio civil tem reconhecido seu direito de desoneração previdenciária

TRT-PE:Consórcio civil tem reconhecido seu direito de desoneração previdenciária

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A Segunda Turma do Tribunal Regional do Trabalho da 6ª Região (TRT-PE), por unanimidade, acolheu o voto da desembargadora Dione Nunes Furtado da Silva, no sentido de prover o agravo de petição interposto pelo Consórcio CII, reconhecendo que à empresa se aplicava a desoneração da tributação sobre a folha de pagamento, prevista no artigo 7º, VII, da Lei nº 12.546/11, não devendo, portanto, incidir contribuição previdenciária patronal sobre as verbas trabalhistas asseguradas judicialmente.

A sentença proferida pela 3º Vara do Trabalho de Ipojuca condenou a ré no recolhimento da parcela previdenciária incidente sobre as verbas de natureza salarial deferidas no condeno, conforme a regra geral da Lei 8.212/91. Ocorre que o consórcio desfrutava do regime especial da Lei 12.546/11,  ou seja, sua contribuição previdenciária era calculada sobre a receita bruta do negócio.

A referida Lei altera a incidência das contribuições de alguns setores, substituindo a base de cálculo de 20% sobre a folha de pagamento por um percentual fixado pelo Poder Executivo, que varia entre zero e 3% sobre o faturamento bruto. Como a reclamada em questão participava desse regime, o aumento de verbas salariais do autor do processo não interferia no recolhimento do Seguro Social.

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“Ante o exposto, dou provimento ao agravo de petição para excluir a cota-parte do empregador na liquidação das contribuições previdenciárias, mantendo-se, porém, a apuração no tocante à determinação de recolhimento da cota-parte do empregado”, concluiu a relatora da decisão colegiada, desembargadora Dione Nunes Furtado da Silva.

Veja AQUI a decisão na íntegra.

Fonte: Direito do trabalho
Data: 8 de Julho de 2016
Acesso: 15 de Julho de 2016

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