{"id":2107,"date":"2019-09-03T15:33:02","date_gmt":"2019-09-03T18:33:02","guid":{"rendered":"http:\/\/desenvolvimento.vivaomundodigital.com.br\/trajano\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/"},"modified":"2019-09-03T15:33:02","modified_gmt":"2019-09-03T18:33:02","slug":"03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada","status":"publish","type":"post","link":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/","title":{"rendered":"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada"},"content":{"rendered":"\n<p>No m\u00eas passado a 2\u00aa&nbsp;Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF) entendeu que verbas destinadas aos empregados a t\u00edtulo de ajuda de custos para compras de uniformes n\u00e3o poderiam compor a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal. O posicionamento anterior adotado pela Fazenda Nacional era no sentido que tal verba possui natureza salarial, mesmo que indireta. Contudo, o \u00f3rg\u00e3o administrativo reverteu tal posicionamento decidindo de forma favor\u00e1vel ao consumidor.<\/p>\n\n\n\n<p>O precedente abre margem para discuss\u00f5es tanto administrativas quanto judiciais nos casos de o contribuinte realizar o pagamento de tais verbas indenizat\u00f3rias aos seus funcion\u00e1rios e ainda assim o Fisco Nacional inclui-las na base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal.<\/p>\n\n\n\n<p>A contribui\u00e7\u00e3o previdenci\u00e1ria patronal \u00e9 um tributo que incide sobre verbas pagas pelo empregador ao empregado, que tenham car\u00e1ter salarial. Dessa forma, se uma verba determinada \u00e9 paga em decorr\u00eancia da contrapresta\u00e7\u00e3o do trabalho, ela compor\u00e1 a base de c\u00e1lculo dessa contribui\u00e7\u00e3o.<\/p>\n\n\n\n<p>Diversos contribuintes v\u00eam discutindo no judici\u00e1rio a n\u00e3o incid\u00eancia dessa contribui\u00e7\u00e3o sobre verbas indenizat\u00f3rias, como aviso pr\u00e9vio indenizado, horas extras, adicionais de periculosidade, insalubridade, noturno, entre outras, sendo que a jurisprud\u00eancia tem caminhado \u00e0 uma posi\u00e7\u00e3o de exclus\u00e3o de alguns desses valores da base de c\u00e1lculo do tributo.<\/p>\n\n\n\n<p><strong>Ravi Petrelli Paciornik<\/strong><\/p>\n\n\n\n<p><strong>Advogado \u2013 Trajano Neto e Paciornik Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No m\u00eas passado a 2\u00aa&nbsp;Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF) entendeu que verbas destinadas aos empregados a t\u00edtulo de ajuda de custos para compras de uniformes n\u00e3o poderiam compor a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal. O posicionamento anterior adotado pela Fazenda Nacional era no sentido que tal verba [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_joinchat":[],"footnotes":""},"categories":[26],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados\" \/>\n<meta property=\"og:description\" content=\"No m\u00eas passado a 2\u00aa&nbsp;Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF) entendeu que verbas destinadas aos empregados a t\u00edtulo de ajuda de custos para compras de uniformes n\u00e3o poderiam compor a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal. O posicionamento anterior adotado pela Fazenda Nacional era no sentido que tal verba [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/\" \/>\n<meta property=\"og:site_name\" content=\"Trajano Neto &amp; Paciornik Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-03T18:33:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Trajano Neto e Paciornik Advogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Trajano Neto e Paciornik Advogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/\",\"url\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/\",\"name\":\"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados\",\"isPartOf\":{\"@id\":\"https:\/\/tnp.adv.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png\",\"datePublished\":\"2019-09-03T18:33:02+00:00\",\"dateModified\":\"2019-09-03T18:33:02+00:00\",\"author\":{\"@id\":\"https:\/\/tnp.adv.br\/#\/schema\/person\/bfe76129d41d72f99711930609db6613\"},\"breadcrumb\":{\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage\",\"url\":\"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png\",\"contentUrl\":\"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/tnp.adv.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tnp.adv.br\/#website\",\"url\":\"https:\/\/tnp.adv.br\/\",\"name\":\"Trajano Neto &amp; Paciornik Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/tnp.adv.br\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/tnp.adv.br\/#\/schema\/person\/bfe76129d41d72f99711930609db6613\",\"name\":\"Trajano Neto e Paciornik Advogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/tnp.adv.br\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4893b66da355f3f9bda650d764142f99?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4893b66da355f3f9bda650d764142f99?s=96&d=mm&r=g\",\"caption\":\"Trajano Neto e Paciornik Advogados\"},\"url\":\"https:\/\/tnp.adv.br\/it\/author\/trajano\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/","og_locale":"it_IT","og_type":"article","og_title":"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados","og_description":"No m\u00eas passado a 2\u00aa&nbsp;Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF) entendeu que verbas destinadas aos empregados a t\u00edtulo de ajuda de custos para compras de uniformes n\u00e3o poderiam compor a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria patronal. O posicionamento anterior adotado pela Fazenda Nacional era no sentido que tal verba [&hellip;]","og_url":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/","og_site_name":"Trajano Neto &amp; Paciornik Advogados","article_published_time":"2019-09-03T18:33:02+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png","type":"image\/png"}],"author":"Trajano Neto e Paciornik Advogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Trajano Neto e Paciornik Advogados","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/","url":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/","name":"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada - Trajano Neto &amp; Paciornik Advogados","isPartOf":{"@id":"https:\/\/tnp.adv.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage"},"image":{"@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage"},"thumbnailUrl":"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png","datePublished":"2019-09-03T18:33:02+00:00","dateModified":"2019-09-03T18:33:02+00:00","author":{"@id":"https:\/\/tnp.adv.br\/#\/schema\/person\/bfe76129d41d72f99711930609db6613"},"breadcrumb":{"@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#primaryimage","url":"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png","contentUrl":"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/09\/70484208_1336517213164418_8433356589947158528_o.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/tnp.adv.br\/it\/03-09-2019-contribuicao-previdenciaria-patronal-pode-ter-base-de-calculo-alterada\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/tnp.adv.br\/"},{"@type":"ListItem","position":2,"name":"03\/09\/2019 \u2013 Contribui\u00e7\u00e3o previdenci\u00e1ria patronal pode ter base de c\u00e1lculo alterada"}]},{"@type":"WebSite","@id":"https:\/\/tnp.adv.br\/#website","url":"https:\/\/tnp.adv.br\/","name":"Trajano Neto &amp; Paciornik Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/tnp.adv.br\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"it-IT"},{"@type":"Person","@id":"https:\/\/tnp.adv.br\/#\/schema\/person\/bfe76129d41d72f99711930609db6613","name":"Trajano Neto e Paciornik Advogados","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/tnp.adv.br\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4893b66da355f3f9bda650d764142f99?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4893b66da355f3f9bda650d764142f99?s=96&d=mm&r=g","caption":"Trajano Neto e Paciornik Advogados"},"url":"https:\/\/tnp.adv.br\/it\/author\/trajano\/"}]}},"_links":{"self":[{"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/posts\/2107"}],"collection":[{"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/comments?post=2107"}],"version-history":[{"count":0,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/posts\/2107\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/media\/2104"}],"wp:attachment":[{"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/media?parent=2107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/categories?post=2107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tnp.adv.br\/it\/wp-json\/wp\/v2\/tags?post=2107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}