{"id":59682,"date":"2025-11-12T11:52:04","date_gmt":"2025-11-12T14:52:04","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=59682"},"modified":"2025-11-12T11:54:47","modified_gmt":"2025-11-12T14:54:47","slug":"participacao-nos-lucros-e-resultados-plr","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/participacao-nos-lucros-e-resultados-plr\/","title":{"rendered":"participa\u00e7\u00e3o nos lucros e resultados (PLR)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"59682\" class=\"elementor elementor-59682\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38bd5faa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38bd5faa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a315cef\" data-id=\"a315cef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d29e2 elementor-widget elementor-widget-text-editor\" data-id=\"69d29e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Rea\u00e7\u00e3o legislativa \u00e0 inseguran\u00e7a vivida<\/span><\/strong><\/h4>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc29d73\" data-id=\"bc29d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06b0446 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06b0446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Na aplica\u00e7\u00e3o dos planos de Participa\u00e7\u00f5es nos Lucros e Resultados, as empresas eram surpreendidas pelas posi\u00e7\u00f5es restritivas da RFB, o que gerava a desqualifica\u00e7\u00e3o da verba e a cobran\u00e7a de contribui\u00e7\u00f5es previdenci\u00e1rias, multas e juros. A Lei 14.020\/20 procurou oferecer maior seguran\u00e7a jur\u00eddica na aplica\u00e7\u00e3o das diretrizes da Lei 10.101\/00. No entanto, tais altera\u00e7\u00f5es n\u00e3o possuem car\u00e1ter interpretativo, n\u00e3o sendo retroativas. Ou seja, as quest\u00f5es do passado continuam judicializadas.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-15a5c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a5c6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc9a4ef\" data-id=\"bc9a4ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f6e71 elementor-widget elementor-widget-text-editor\" data-id=\"22f6e71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Momento de celebra\u00e7\u00e3o e participa\u00e7\u00e3o do sindicato<\/span><\/strong><\/h4>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65db5bf\" data-id=\"65db5bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8dd297 elementor-widget elementor-widget-text-editor\" data-id=\"f8dd297\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Na vis\u00e3o do Fisco, o plano deveria ser assinado previamente ao in\u00edcio do per\u00edodo aquisitivo. Assim, uma PLR paga em 2020, referente ao ano de 2019, deveria ser assinada at\u00e9 31\/12\/2018. Com as novas regras, a assinatura do plano deve preceder qualquer pagamento e ocorrer ao menos 90 dias antes da parcela final. Outra formalidade era a participa\u00e7\u00e3o necess\u00e1ria do sindicato no plano. Agora, se o sindicato n\u00e3o indicar representante no prazo de 10 dias, a comiss\u00e3o poder\u00e1 seguir suas tratativas.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-669e1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669e1f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a1de06\" data-id=\"6a1de06\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ddc9ce elementor-widget elementor-widget-text-editor\" data-id=\"7ddc9ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Regras claras e objetivas<\/span><\/span><\/strong><\/h4>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bfd5135\" data-id=\"bfd5135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d96b2 elementor-widget elementor-widget-text-editor\" data-id=\"52d96b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O cumprimento do requisito sobre a presen\u00e7a de &#8220;regras claras e objetivas&#8221; costumava ser interpretado, na jurisprud\u00eancia do CARF, sob a \u00f3tica fiscal. As altera\u00e7\u00f5es da Lei 14.020\/20 enfatizam a preval\u00eancia da autonomia da vontade das partes em face do interesse de terceiros (leia-se, o Fisco). Ou seja, na interpreta\u00e7\u00e3o do plano, prevalecem o desejo e o interesse dos contratantes. <\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6945357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6945357\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19d967e\" data-id=\"19d967e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-338ea08 elementor-widget elementor-widget-text-editor\" data-id=\"338ea08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">M\u00faltiplos instrumentos e metas individuais<\/span><\/strong><\/h4>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-569380f\" data-id=\"569380f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f81b833 elementor-widget elementor-widget-text-editor\" data-id=\"f81b833\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At\u00e9 ent\u00e3o, o Fisco n\u00e3o aceitava a aplica\u00e7\u00e3o de planos simult\u00e2neos e procedia \u00e0 descaracteriza\u00e7\u00e3o de toda a PLR. Agora, a empresa pode ter diversos programas de PLR (Conven\u00e7\u00e3o Coletiva de Trabalho, Acordo Coletivo de Trabalho e\/ou plano pr\u00f3prio), respeitada a periodicidade legal. Al\u00e9m disso, o plano n\u00e3o precisa apresentar crit\u00e9rios \u00fanicos; pode apresentar metas individuais ou setoriais (diretoria, ger\u00eancia e cargos operacionais, por exemplo).<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b0e912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0e912\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-07d7d4d\" data-id=\"07d7d4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce2c73c elementor-widget elementor-widget-text-editor\" data-id=\"ce2c73c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Periodicidade dos pagamentos<\/span><\/span><\/strong><\/h4>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6eda0d\" data-id=\"a6eda0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375044b elementor-widget elementor-widget-text-editor\" data-id=\"375044b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Os pagamentos n\u00e3o podem ser realizados em mais de duas vezes no mesmo ano civil e em periodicidade inferior a um trimestre. O Fisco interpretava que a exist\u00eancia de pagamentos excedentes descaracterizava todo o Plano de PLR. Com a altera\u00e7\u00e3o da lei, fica expresso que os erros de periodicidade maculam apenas os pagamentos feitos em desacordo e n\u00e3o todo o plano. <\/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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fe3071d e-flex e-con-boxed e-con e-parent\" data-id=\"fe3071d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7cd6ea4 e-flex e-con-boxed e-con e-parent\" data-id=\"7cd6ea4\" data-element_type=\"container\" id=\"form-container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0d67c57 e-con-full e-flex e-con e-child\" data-id=\"0d67c57\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a0b733a e-con-full e-flex e-con e-child\" data-id=\"a0b733a\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9d97246 e-con-full e-flex e-con e-child\" data-id=\"9d97246\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66af10b elementor-widget elementor-widget-image\" data-id=\"66af10b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_royalties.pdf\">\n\t\t\t\t\t\t\t<img decoding=\"async\" data-src=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/09\/capa-mc.png\" title=\"\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1afc58a elementor-widget elementor-widget-image\" data-id=\"1afc58a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/10\/mc_previdenciario-sobre-verbas-diversas_compressed.pdf\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"451\" height=\"633\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 451 633'%2F%3E\" data-src=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/11\/imagem_capa-tnt.jpg\" class=\"lazy-load attachment-medium_large size-medium_large wp-image-59686\" alt=\"\" data-srcset=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/11\/imagem_capa-tnt.jpg 451w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/11\/imagem_capa-tnt-214x300.jpg 214w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/11\/imagem_capa-tnt-9x12.jpg 9w\" sizes=\"(max-width: 451px) 100vw, 451px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c121a27 e-con-full e-flex e-con e-child\" data-id=\"c121a27\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ea0d6a9 e-con-full e-flex e-con e-child\" data-id=\"ea0d6a9\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1cc8806 e-con-full e-flex e-con e-child\" data-id=\"1cc8806\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8af35 elementor-widget elementor-widget-heading\" data-id=\"5f8af35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Complementary material<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c891e elementor-widget__width-inherit elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"b7c891e\" 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