{"id":8888,"date":"2022-09-29T08:55:00","date_gmt":"2022-09-29T11:55:00","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=8888"},"modified":"2022-09-26T14:03:09","modified_gmt":"2022-09-26T17:03:09","slug":"inss-recuperacao-de-contribuicao-sobre-verbas-nao-remuneratorias","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=8888","title":{"rendered":"INSS: recupera\u00e7\u00e3o de contribui\u00e7\u00e3o sobre verbas n\u00e3o remunerat\u00f3rias"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_cc2cab-de .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_cc2cab-de .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_cc2cab-de\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p>A legisla\u00e7\u00e3o brasileira estabelece que o c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal incide somente sobre as parcela do sal\u00e1rio do empregado, sal\u00e1rio educa\u00e7\u00e3o e os valores referentes aos Sistema S (Sesc\/Senac). N\u00e3o entram nessa conta as f\u00e9rias indenizadas e gozadas, aviso pr\u00e9vio indenizado, aux\u00edlio-doen\u00e7a, ajudas de custo, horas extras, 13\u00ba indenizado, sal\u00e1rio maternidade ou gratifica\u00e7\u00f5es n\u00e3o usuais.<\/p>\n\n\n\n<p>Como existe sempre a possibilidade de erro nos c\u00e1lculos e para reestabelecer os direitos de seus contribuintes, o Sincomavi impetrou a\u00e7\u00e3o que prev\u00ea a recupera\u00e7\u00e3o de valores recolhidos indevidamente pelas empresas nos \u00faltimos cinco anos. Esse questionamento j\u00e1 possui acolhimento jurisprudencial, tendo sido inclusive motivo de julgamento em sede de recurso repetitivo pelo Superior Tribunal de Justi\u00e7a (STJ). Dessa maneira, a entidade abre a perspectiva para as empresas do segmento terem acesso a esses potenciais recursos perdidos.<\/p>\n\n\n\n<p>Uma decis\u00e3o favor\u00e1vel ocorreu em 27 de junho de 2022, deferindo parcialmente a liminar impetrada. No entanto, a Fazenda Nacional op\u00f4s embargos de declara\u00e7\u00e3o, em 05 de julho, e o caso permanece aguardando uma nova decis\u00e3o da Justi\u00e7a.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns_99452c-c4{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_99452c-c4 .kt-button{font-weight:normal;font-style:normal;}.kt-btns_99452c-c4 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_99452c-c4 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-inherit kt-btns-wrap kt-btns_99452c-c4\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-standard kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/sincomavi.org.br\/?s=A%C3%87%C3%83O+NA+JUSTI%C3%87A\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"kt-btn-inner-text\">VEJA OUTROS CASOS<\/span><\/a><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_8c01ff-9f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_8c01ff-9f .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_8c01ff-9f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A legisla\u00e7\u00e3o brasileira estabelece que o c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal incide somente sobre as parcela do sal\u00e1rio do empregado, sal\u00e1rio educa\u00e7\u00e3o e os valores referentes aos Sistema S (Sesc\/Senac). N\u00e3o entram nessa conta as f\u00e9rias indenizadas e gozadas, aviso pr\u00e9vio indenizado, aux\u00edlio-doen\u00e7a, ajudas de custo, horas extras, 13\u00ba indenizado, sal\u00e1rio maternidade ou gratifica\u00e7\u00f5es n\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8889,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[153],"tags":[1064,1065,84],"class_list":["post-8888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-acao-na-justica","tag-contribuicao-previdenciaria","tag-inss"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8888","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8888"}],"version-history":[{"count":1,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8888\/revisions"}],"predecessor-version":[{"id":8890,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8888\/revisions\/8890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/8889"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}