{"id":57076,"date":"2024-11-19T20:06:00","date_gmt":"2024-11-19T23:06:00","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57076"},"modified":"2025-11-02T10:03:34","modified_gmt":"2025-11-02T13:03:34","slug":"contribuicoes-previdenciarias-aspectos-gerais","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/contribuicoes-previdenciarias-aspectos-gerais\/","title":{"rendered":"General aspects of social security contributions"},"content":{"rendered":"
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Tema controvertido<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A incid\u00eancia ou n\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias sobre valores pagos no bojo das rela\u00e7\u00f5es de trabalho \u00e9 mat\u00e9ria de cunho eminentemente casu\u00edstico, pois sua defini\u00e7\u00e3o depender\u00e1, sempre, da defini\u00e7\u00e3o pr\u00e9via da natureza jur\u00eddica da verba paga.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Regime jur\u00eddico previdenci\u00e1rio<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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As contribui\u00e7\u00f5es previdenci\u00e1rias t\u00eam regime jur\u00eddico pr\u00f3prio, estabelecido pela CF\/88, sendo, portanto, equivocado valer-se exclusivamente de conceitos tirados da legisla\u00e7\u00e3o do trabalho para determinar sua incid\u00eancia (STF, RE 565.160, de 2017, Tema 20).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Remunera\u00e7\u00e3o e habitualidade<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Segundo a interpreta\u00e7\u00e3o conjugada do art. 195, I c\/c o art. 201, \u00a7 11, da CF\/88, as contribui\u00e7\u00f5es previdenci\u00e1rias incidem sobre o sal\u00e1rio e sobre os demais rendimentos do trabalho, assim entendidos os valores pagos a qualquer t\u00edtulo, inclusive os ganhos habituais (RE 1.072.485, de 2020; RE 565.160, de 2017).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Indeniza\u00e7\u00e3o e liberalidade<\/span><\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em geral, verbas pagas para indenizar o trabalhador, ou pagas por mera liberalidade do empregador, est\u00e3o fora do campo de incid\u00eancia das contribui\u00e7\u00f5es previdenci\u00e1rias, porquanto n\u00e3o s\u00e3o pagas visando retribuir o trabalho prestado, nem cujo pagamento esteja habitualmente vinculada ao contrato de trabalho (STF, RE 565.160, de 2017; STJ, REsp 1.230.957, de 2014; SC Cosit 87\/2023; SC Cosit 92\/2023; SC Cosit 25\/2022).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Identidade entre as bases de c\u00e1lculo<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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As mesmas verbas que comp\u00f5em o sal\u00e1rio-de-contribui\u00e7\u00e3o (base de c\u00e1lculo das contribui\u00e7\u00f5es devidas pelos trabalhadores e demais segurados) devem compor a base de c\u00e1lculo das contribui\u00e7\u00f5es devidas pelo empregador, pela empresa e pelas entidades equiparadas, conforme os princ\u00edpios da solidariedade e da equidade no custeio. Assim, se sobre determinada verba incidir a contribui\u00e7\u00e3o patronal, incidir\u00e1 igualmente a contribui\u00e7\u00e3o dos trabalhadores e vice-versa. (STF, RE 565.160, de 2017, Tema 20).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Tax treatment of different labor charges<\/p>","protected":false},"author":2,"featured_media":57105,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nContribui\u00e7\u00f5es previdenci\u00e1rias gerais: 5 pontos essenciais<\/title>\n<meta name=\"description\" content=\"Saiba os aspectos gerais das contribui\u00e7\u00f5es previdenci\u00e1rias, incluindo base de c\u00e1lculo, verbas abrangidas e limites de incid\u00eancia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/contribuicoes-previdenciarias-aspectos-gerais\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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