Décimo terceiro salário – Contribuição previdenciária (INSS) e depósito do Fundo de Garantia do Tempo de Serviço (FGTS)

Publicado em nosso site em 19/10/2016

Décimo terceiro salário – Contribuição previdenciária (INSS) e depósito do Fundo de Garantia do Tempo de Serviço (FGTS) – Roteiro de Procedimentos

 Introdução

A gratificação natalina, também conhecida como 13º salário, deve ser concedida aos empregados mediante a observância de regras legais, sob pena de autuação administrativa e/ou reclamatória trabalhista.

Este Roteiro trata do recolhimento previdenciário e do depósito do Fundo de Garantia do Tempo de Serviço (FGTS) em decorrência do pagamento da gratificação natalina aos trabalhadores.

I 13º salário – Definição

Décimo terceiro salário é a gratificação de Natal paga pelo empregador ao empregado, inclusive o doméstico.

Essa gratificação corresponde a 1/12 (um doze avos) da remuneração devida em dezembro, por mês de serviço, do ano correspondente, sendo que a fração igual ou superior a 15 (quinze) dias de trabalho deve ser considerada como mês integral.

Fundamentação: “caput” e inciso VIII do art. 7º da Constituição Federal de 1988; art. 1º da Lei nº 4.090/1962; art. 1º do Decreto nº 57.155/1965.

II Fundo de Garantia do Tempo de Serviço (FGTS)

Todos os empregadores estão obrigados a depositar, até o dia 7 (sete) de cada mês, em conta bancária vinculada, a importância correspondente a 8% (oito por cento) da remuneração paga ou devida, no mês anterior, a cada trabalhador, incluído:

  1. a) o 13º salário;
  1. b) o valor da compensação pecuniária a ser paga no âmbito do Programa de Proteção ao Emprego (PPE).

Sendo assim, o depósito do Fundo de Garantia do Tempo de Serviço (FGTS) também é devido no mês seguinte ao do pagamento do 13º salário (1ª e 2ª parcelas).

Nota: Durante a vigência do contrato de trabalho do empregado doméstico, o contratante deve depositar mensalmente: a) 8% (oito por cento) da remuneração paga ou devida, no mês anterior;b) 3,2% (três inteiros e dois décimos por cento) sobre a remuneração devida, no mês anterior, destinada ao pagamento da indenização compensatória de futura rescisão contratual sem justa causa ou por culpa do empregador.Os recolhimentos de tributos e depósitos decorrentes da relação de emprego doméstico devem ser efetuados mediante utilização de documento unificado de arrecadação, gerado exclusivamente pelo Portal do eSocial, cujo pagamento no prazo é até o dia 7 (sete) do mês seguinte ao da competência a que se referem.

Nota:

Para mais informações sobre a contratação de empregado doméstico, consulte o nosso Roteiro “Contratação de empregado doméstico – Aspectos trabalhistas e previdenciários (DOC\2013\65)”.

Fundamentação: art. 7º, inciso III e parágrafo único da Constituição Federal, com redação dada pela Emenda Constitucional nº 72/2013 (LGL\2013\3703); arts. 21 e 22 da Lei Complementar nº 150/2015; “caput” do art. 15 da Lei nº 8.036/1990; art. 9º da Lei nº 13.189/2015; art. 3º da Portaria Interministerial MPS/MTE/MF nº 822/2015.

II.1 Entidade filantrópica

O empregador, ainda que entidade filantrópica, é obrigado a depositar, até o dia 7 (sete) de cada mês, em conta bancária vinculada, a importância correspondente a 8% (oito por cento) de remuneração paga ou devida no mês anterior, a cada trabalhador, incluídas as parcelas do 13º salário.

Fundamentação: art. 27 do Decreto nº 99.684/1990.

III Contribuição previdenciária

O 13º salário integra o salário de contribuição do segurado empregado, inclusive o doméstico, sendo devida a contribuição por ocasião do pagamento ou crédito da última parcela, efetuado no mês de dezembro ou no mês da rescisão do contrato de trabalho. Nesse sentido prevê o parágrafo 7º do art. 28 da Lei nº 8.212/1991:

O décimo terceiro salário (gratificação natalina) integra o salário de contribuição, exceto para o cálculo de benefício, na forma estabelecida em regulamento.

Também dispõe a Súmula nº 688 do Supremo Tribunal Federal (STF):

É legítima a indicência da contribuição previdenciária sobre o 13º salário.

Referida contribuição, conforme disposto no Regime Geral da Previdência Social (RGPS), deve incidir sobre o valor bruto da gratificação, sem compensação do adiantamento pago (1ª parcela), mediante aplicação, em separado do salário de dezembro, da tabela de contribuição mensal divulgada pela Previdência Social (INSS do trabalhador).

Fundamentação: art. 1º da Lei nº 7.787/1989; “caput” e § 7º do art. 28 da Lei 8.212/1991, com redação dada pela Lei nº 13.202/2015; “caput” e § 6º do art. 214 do Decreto nº 3.048/1999; Súmula 688 STF.

III.1 Trabalhadores

A contribuição dos segurados empregado, inclusive o doméstico e do trabalhador avulso, relativamente aos fatos geradores que ocorrerem a partir da competência janeiro de 2016, será calculada mediante a aplicação da correspondente alíquota, de forma não cumulativa, sobre o salário de contribuição mensal, de acordo com a seguinte tabela:

Tabela de contribuição dos segurados empregado, empregado doméstico e trabalhador avulso, para pagamento de remuneração a partir de 1º.1.2015

 

Salário de contribuição (R$)

 

Alíquota para fins de recolhimento ao INSS

 

até 1.556,94

 

8%

 

de 1.556,95 até 2.594,92

 

9%

 

de 2.594,93 até 5.189,82

 

11%

 

 

Nota: O valor da compensação pecuniária paga no âmbito do Programa de Proteção ao Emprego (PPE) também integra o salário de contribuição.

 

Fundamentação: inciso I do art. 34 da Lei Complementar nº 150/2015; “caput” do art. 20 e art. 28, inciso I e II da Lei nº 8.212/1991com redação dada pela Lei nº 13.202/2015; art. 9º da Lei nº 13.189/2015, conversão da Medida Provisória nº 680/2015 (LGL\2015\5107); art. 54 da Instrução Normativa RFB nº 971/2009;art. 7º e Anexo II da Portaria Interministerial MPS/MF nº 1/2016 (LGL\2016\110) .

III.2 Empresas

 

A contribuição a cargo da empresa, destinada à Seguridade Social, incidente sobre o 13º salário, é de:

 

  1. a) 20% (vinte por cento) sobre o total das remunerações pagas, devidas ou creditadas a qualquer título, durante o mês, aos segurados empregados e trabalhadores avulsos que lhe prestem serviços, destinadas a retribuir o trabalho, qualquer que seja a sua forma, inclusive as gorjetas, os ganhos habituais sob a forma de utilidades e os adiantamentos decorrentes de reajuste salarial, quer pelos serviços efetivamente prestados, quer pelo tempo à disposição do empregador ou tomador de serviços, nos termos da lei ou do contrato ou, ainda, de convenção ou acordo coletivo de trabalho ou sentença normativa;

 

Nota: Para fins previdenciários, empresa é firma individual ou sociedade que assume o risco de atividade econômica urbana ou rural, com fins lucrativos ou não, bem como os órgãos e entidades da administração pública direta, indireta e fundacional.Equiparam-se a empresa, o contribuinte individual e a pessoa física na condição de proprietário ou dono de obra de construção civil, em relação a segurado que lhe presta serviço, bem como a cooperativa, a associação ou a entidade de qualquer natureza ou finalidade, a missão diplomática e a repartição consular de carreira estrangeiras.

 

Nota:

 

Tratando-se de bancos comerciais, bancos de investimentos, bancos de desenvolvimento, caixas econômicas, sociedades de crédito, de financiamento ou de investimento, sociedades de crédito imobiliário, sociedades corretoras, distribuidoras de títulos ou de valores mobiliários, empresas de arrendamento mercantil, empresas de seguros privados ou de capitalização, agentes autônomos de seguros privados ou de crédito e entidades de previdência privada abertas ou fechadas, além das contribuições previstas acima, é devida a contribuição adicional de 2,5% incidente sobre a base de cálculo definida na letra “a”.

 

  1. b) para financiamento da aposentadoria especial e dos benefícios concedidos em razão do Grau de Incidência de Incapacidade Laborativa decorrente dos Riscos Ambientais do Trabalho (GIIL-RAT, RAT ou SAT), incidentes sobre o total das remunerações pagas, devidas ou creditadas, a qualquer título, durante o mês, aos segurados empregados e trabalhadores avulsos que lhe prestem serviços, correspondente à aplicação dos seguintes percentuais:

 

b.1) 1% (um por cento) para as empresas em cuja atividade preponderante o risco de acidentes do trabalho seja considerado leve;

 

b.2) 2% (dois por cento) para as empresas em cuja atividade preponderante esse risco seja considerado médio;

 

b.3) 3% (três por cento) para as empresas em cuja atividade preponderante esse risco seja considerado grave.

 

As alíquotas constantes do GIIL-RAT serão reduzidas em até 50% (cinquenta por cento) ou aumentadas em até 100% (cem por cento), em razão do desempenho da empresa em relação à sua respectiva atividade, aferido pelo Fator Acidentário de Prevenção (FAP).

 

Nota:

 

Para saber mais sobre o FAP consulte o nosso Roteiro ” Os riscos ambientais do trabalho (RAT) e o Fator Acidentário de Prevenção (FAP) – Roteiro de Procedimentos (DOC 2012\191) “.

 

  1. c) recolhimento destinado para outras entidades (terceiros) – a alíquota é fixada de acordo com o enquadramento do Fundo de Previdência e Assistência Social (FPAS), que deverá ser realizado pela empresa levando em consideração sua atividade.

 

Nota: Exercendo o segurado atividade em condições especiais que possam ensejar aposentadoria especial após 15 (quinze), 20 (vinte) ou 25 (vinte e cinco) anos de trabalho sob exposição a agentes nocivos prejudiciais à sua saúde e integridade física, é devida pela empresa ou equiparada a contribuição adicional destinada ao financiamento das aposentadorias especiais, de acordo com os seguintes percentuais: respectivamente: 12% (doze por cento), 9% (nove por cento) e 6% (seis por cento), para fatos geradores ocorridos a partir de 1º de março de 2000.

 

As referidas regras são aplicadas às empresas em geral, mas existem procedimentos específicos para:

 

  1. a) as empresas optantes pelo Simples Nacional;

 

Nota:

 

Para saber mais sobre o Simples Nacional, consulte o nosso Roteiro “Simples Nacional – Aspectos previdenciários e trabalhistas – Roteiro de Procedimentos (DOC\2013\95)”.

 

  1. b) os setores de TI, TIC, hoteleiro; transporte de carga e passageiros, alguns produtos classificados na TIPI, dentre outros;

 

Nota:

 

Para saber mais sobre os referidos setores, consulte o nosso Roteiro “Plano Brasil Maior (PBM) – Desoneração da folha de pagamento – INSS patronal – Serviços de TI/TIC; setor hoteleiro; transporte de carga e passageiros; dentre outros – Roteiro de Procedimentos (DOC\2012\300)”.

 

  1. c) as entidades beneficentes de assistência social (EBAS).

 

Nota:

 

Para saber mais sobre o EBAS, consulte o nosso Roteiro “Entidades Beneficentes de Assistência Social (EBAS) – Isenção previdenciária – Roteiro de Procedimentos (DOC\2012\153)”.

 

Fundamentação: arts. 15 e 22 da Lei nº 8.212/1991 com redação dada pela Lei nº 13.202/2015; art. 9º da Lei nº 13.189/2015, conversão da Medida Provisória nº 680/2015 (LGL\2015\5107); art. 202-A do Decreto nº 3.048/1999; art. 72 da Instrução Normativa RFB nº 971/2009, com redação dada pela Instrução Normativa RFB nº 1.453/2014 (LGL 2014\1412) ; arts. 7º, 8º, 9º e 52 da Lei nº 12.546/2011.

III.3 Empregadores domésticos

 

O recolhimento das contribuições previdenciárias, a cargo do empregado e do empregador doméstico e incidentes sobre a gratificação natalina, deve ocorrer até o dia 7 (sete) do mês de janeiro do período seguinte ao de apuração.

 

Fundamentação: art. 34 da Lei Complementar nº 150/2015; art. 24 da Lei nº 8.212/1991, com redação dada pela Lei nº 13.202/2015; arts. 3º e 4º da Portaria Interministerial MPS/MTE/MF nº 822/2015, com redação dada pela Portaria Interministerial MF/MTPS nº 1/2015.

IV Prazo de recolhimento do INSS

 

Seguem as regras relacionadas ao prazo de recolhimento do INSS.

IV.1 Empregadores domésticos

 

O recolhimento das contribuições previdenciárias, a cargo do empregado e do empregador doméstico e incidentes sobre a gratificação natalina, deverá ocorrer até o dia 7 (sete) do mês de janeiro do período seguinte ao de apuração.

 

Fundamentação: arts. 20, 24 e 30 da Lei nº 8.212/1991, com redação dada pela Lei Complementar nº 150/2015 (LGL\2015\3946); Portaria Interministerial MPS/MTE/MF nº 822/2015 com redação dada pela Portaria Interministerial MF/MTPS nº 1/2015.

IV.2 Demais empregadores

 

O desconto da contribuição previdenciária do segurado, incidente sobre o valor bruto 13º salário, é devido quando do pagamento ou crédito da última parcela e deve ser calculado em separado.

 

O recolhimento dessa contribuição dever ser efetuado juntamente com a contribuição previdenciária a cargo da empresa, até o dia 20 (vinte) do mês de dezembro, antecipando-se o vencimento para o dia útil imediatamente anterior se não houver expediente bancário no dia 20 (vinte).

 

No caso de rescisão de contrato de trabalho, as contribuições devidas devem ser recolhidas até o dia 20 (vinte) do mês subsequente ao da rescisão, ou até o dia útil imediatamente anterior se não houver expediente bancário naquele dia, computando-se em separado a parcela referente ao 13º salário.

 

Fundamentação: “caput e §§ 1º e 3º do art. 216 do Decreto nº 3.048/1999; inciso III do art. 80 da Instrução Normativa RFB nº 971/2009.

IV.2.1 Diferenças salariais

 

Relativamente aos empregados que recebem salário variável, o recolhimento da contribuição decorrente de eventual diferença do 13º salário deve ser efetuado juntamente com a competência dezembro do mesmo ano.

 

Fundamentação: “caput” e § 25 do art. 216 do Decreto nº 3.048/1999.

V Salário-Maternidade

 

O abono anual, conhecido como décimo terceiro salário ou gratificação natalina, correspondente ao período em que a segurada esteve em gozo de salário-maternidade é base de cálculo para a contribuição ao INSS e FGTS.

 

Desse modo, as contribuições sociais (empregada e empregador) incidentes sobre a parcela do 13º salário, proporcional aos meses de salário-maternidade, devem ser recolhidas pela empresa juntamente com as contribuições relativas ao décimo terceiro salário do ano em que o benefício foi pago.

 

Se o salário-maternidade for pago diretamente pelo INSS à segurada, o empregador deverá recolher apenas a cota patronal e as contribuições destinadas a terceiros (outras entidades), quando for o caso.

 

Fundamentação: “caput” e § 7º do art. 28 da Lei 8.212/1991, com redação dada pela Lei nº 13.202/2015; “caput” do art. 15 da Lei nº 8.036/1990; “caput” e § 6º do art. 214 do Decreto nº 3.048/1999; art. 98 da Instrução Normativa RFB nº 971/2009; art. 396 da Instrução Normativa INSS nº 77/2015.

V.1 Reembolso

 

O salário-maternidade pago pela empresa ou pelo equiparado à segurada empregada, inclusive a parcela do 13º (décimo terceiro) salário correspondente ao período da licença, pode ser deduzido quando do pagamento das contribuições sociais previdenciárias devidas, exceto das contribuições destinadas a outras entidades ou fundos.

 

Para fins da dedução da parcela de 13º (décimo terceiro) salário, o empregador deve proceder da seguinte forma:

 

  1. a) a remuneração correspondente ao 13º (décimo terceiro) salário deve ser dividida por 30 (trinta);

 

  1. b) o resultado da operação descrita na letra “a” deve ser dividido pelo número de meses considerados no cálculo da remuneração do 13º (décimo terceiro);

 

  1. c) a parcela referente ao 13º (décimo terceiro) salário proporcional ao período de licença-maternidade corresponde ao produto da multiplicação do resultado da operação descrita na letra “b” pelo número de dias de gozo de licença-maternidade no ano.

 

Para efeito da dedução, o valor pago a título de salário-maternidade não pode ser superior ao subsídio mensal dos Ministro do Supremo Tribunal Federal de R$ 33.763,00 (trinta e três mil, setecentos e sessenta e três reais).

 

Nota:

 

Para mais informações sobre o salário-maternidade consulte o nosso Roteiro “Salário-Maternidade – Aspectos previdenciários e trabalhistas – Roteiro de Procedimentos (DOC\2013\36)”.

 

Fundamentação: art. 248 da Constituição Federal de 1988; art. 1º da Lei 13.091/2015; art. 94 do Decreto nº 3.048/1999; arts. 86 e 87 da Instrução Normativa RFB nº 971/2009.

VI Guia da Previdência Social (GPS)

 

O vencimento do prazo de pagamento das contribuições sociais incidentes sobre o décimo terceiro salário, exceto no caso de rescisão, dar-se-á no dia 20 de dezembro, antecipando-se o prazo para o dia útil imediatamente anterior se não houver expediente bancário naquele dia.

 

Para o recolhimento das contribuições sociais incidentes sobre o décimo terceiro salário, deverão ser informados, na Guia da Previdência Social (GPS), a competência 13 (treze) e o ano a que se referir, exceto no caso de décimo terceiro salário pago em rescisão de contrato de trabalho, cuja competência será a do mês da rescisão.

 

Nota: Tratando-se de contribuição previdenciária, a cargo do empregado e do empregador doméstico e incidente sobre a gratificação natalina, o recolhimento deverá ocorrer até o dia 7 (sete) do mês de janeiro do período seguinte ao de apuração. Essa contribuição será realizada mediante documento único de arrecadação juntamente com o depósito de FGTS (Simples Doméstico).

 

Fundamentação: arts. 20, 24 e 30 da Lei nº 8.212/1991, com redação dada pela Lei nº 13.202/2015; art. 34 da Lei Complementar 150/2015; art. 3º da Portaria Interministerial MPS/MTE/MF nº 822/2015 com redação dada pela Portaria Interministerial MF/MTPS nº 1/2015; art. 97 (LGL 2009\2419) e 99 da Instrução Normativa RFB nº 971/2009 (LGL 2009\2419) .

VII GFIP/SEFIP

 

A Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP) compreende o conjunto de informações destinadas ao FGTS e à Previdência Social. Tais informações devem ser enviadas pelas empresas e equiparadas por meio do Sistema Empresa de Recolhimento do FGTS e Informações à Previdência Social (SEFIP).

 

Tais informações são enviadas por meio do SEFIP (Sistema Empresa de Recolhimento do FGTS e Informações à Previdência Social).

 

A partir do ano de 2005 é obrigatória a entrega de GFIP/SEFIP para a competência 13. A partir da versão 8.0, o SEFIP está habilitado para o cumprimento desta obrigação. Para os anos de 1999 a 2004, é facultativa a entrega de GFIP/SEFIP para a competência 13.

 

Na GFIP/SEFIP da competência 13, o empregador/contribuinte deve informar:

 

  1. a) a base de cálculo das contribuições previdenciárias da competência 13, referentes ao 13º salário;

 

  1. b) o valor da dedução do 13º salário-maternidade, a ser abatido das contribuições devidas para a competência 13;

 

  1. c) o valor da compensação, a ser abatido das contribuições devidas para a competência 13;

 

  1. d) o valor referente a competências anteriores, inferiores ao limite mínimo para recolhimento, a ser incluído no documento de arrecadação – GPS da competência 13;

 

  1. e) o valor da retenção sobre nota fiscal/fatura sofrida em dezembro e que foi abatido no documento de arrecadação (Guia da Previdência Social – GPS) da competência 13.

 

Os campos Ocorrência e Valor descontado do segurado podem requerer preenchimento caso o trabalhador esteja exposto a agentes nocivos e/ou tenha múltiplos vínculos empregatícios ou múltiplas fontes pagadoras.

 

Em caso de informações relativas a anistiados, acordo coletivo, convenção coletiva, dissídio coletivo, conciliação prévia, reclamatória trabalhista e reclamatória trabalhista com reconhecimento de vínculo, os campos Processo, Vara/JCJ e Período também devem ser preenchidos.

 

O campo Modalidade pode ser informado exclusivamente com as modalidades 1 ou 9.

 

Na GFIP/SEFIP da competência 13, os seguintes campos não devem ser informados:

 

  1. a) valores pagos a cooperativas de trabalho;

 

  1. b) dedução do salário-família;

 

  1. c) dedução do salário-maternidade;

 

  1. d) comercialização da produção – Pessoa Física e Pessoa Jurídica;

 

  1. e) receita de evento desportivo/patrocínio;

 

  1. f) valor das faturas emitidas para o tomador;

 

  1. g) remuneração sem 13º salário;

 

  1. h) remuneração 13º Salário;

 

  1. i) contribuição salário-base;

 

  1. j) base de cálculo da Previdência Social;

 

  1. k) base de cálculo 13º salário Previdência Social – Referente à GPS da Competência 13;

 

  1. l) movimentação.

 

Caso não haja fatos geradores a informar na competência 13, também é necessária a entrega da GFIP/SEFIP com ausência de fato gerador (sem movimento).

 

Fundamentação: item 9 do Capítulo IV do Manual da GFIP/SEFIP (DOC 2010\5) para usuários do SEFIP versão 8.4, aprovado pela Instrução Normativa RFB nº 880/2008 (LGL 2008\8103) .

VII.1 Multa

 

O contribuinte que deixar de apresentar a Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP) no prazo ou que a apresentar com incorreções ou omissões será intimado a apresentá-la ou a prestar esclarecimentos e sujeitar-se-á às seguintes multas:

 

  1. a) de R$ 20,00 (vinte reais) para cada grupo de 10 (dez) informações incorretas ou omitidas; e

 

  1. b) de 2% (dois por cento) ao mês-calendário ou fração, incidentes sobre o montante das contribuições informadas, ainda que integralmente pagas, no caso de falta de entrega da declaração ou entrega após o prazo, limitada a 20% (vinte por cento).

 

É considerado como termo inicial o dia seguinte ao término do prazo fixado para entrega da declaração e como termo final a data da efetiva entrega ou, no caso de não apresentação, a data da lavratura do auto de infração ou da notificação de lançamento.

 

As multas podem ser reduzidas:

 

  1. a) à metade, quando a declaração for apresentada após o prazo, mas antes de qualquer procedimento de ofício; ou

 

  1. b) a 75% (setenta e cinco por cento), se houver apresentação da declaração no prazo fixado em intimação.

 

A multa mínima a ser aplicada será de:

 

  1. a) R$ 200,00 (duzentos reais), tratando-se de omissão de declaração sem ocorrência de fatos geradores de contribuição previdenciária;

 

  1. b) R$ 500,00 (quinhentos reais), nos demais casos.

 

Aplicada a multa pela ausência de entrega/transmissão da GFIP/SEFIP, ainda que o valor desta multa seja recolhido, permanece o impedimento para a obtenção de Certidão Negativa de Débitos (CND) e para a emissão da Certificação de Regularidade perante o FGTS, sendo obrigatória a transmissão da GFIP/SEFIP com as informações bem como a quitação da GRF.

 

O recolhimento das contribuições previdenciárias não dispensa a entrega da GFIP/SEFIP.

 

Somente se considera corrigida a infração pela entrega da GFIP/SEFIP com omissão de fato gerador quando houver o envio de GFIP/SEFIP com a totalidade dos fatos geradores correspondentes à competência (fatos declarados anteriormente mais os omitidos). O envio de GFIP/SEFIP contendo apenas as informações omitidas não corrige a falta, uma vez que a Previdência utiliza o conceito de GFIP/SEFIP retificadora.

 

Por meio da Lei nº 13.097/2015 (LGL\2015\302), foi determinado que o disposto neste tópico deixou de produzir efeitos em relação aos fatos geradores ocorridos no período de 27.5.2009 a 31.12.2013, no caso de entrega de declaração sem ocorrência de fatos geradores de contribuição previdenciária.

 

Citado ato ainda estabeleceu a anistia das multas lançadas até 20.1.2015, desde que a declaração com os dados relacionados a fatos geradores, base de cálculo e valores devidos da contribuição previdenciária e outras informações de interesse do INSS ou do Conselho Curador do FGTS, tenha sido apresentada até o último dia do mês subsequente ao previsto para a entrega.

 

Fundamentação: art. 32-A da Lei nº 8.212/1991; arts. 48 e 49 da Lei nº 13.097/2015; item 12 do Capítulo I do Manual da GFIP/SEFIP para usuários do SEFIP versão 8.4, aprovado pela Instrução Normativa RFB nº 880/2008. (LGL\2008\510)

VII.1.1 Código para recolhimento da multa

 

Para recolhimento da multa por falta ou atraso na entrega da Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP), o contribuinte deverá utilizar o Documento de Arrecadação das Receitas Federais (DARF) com código de receita 1107.

 

Fundamentação: arts. 1º e 2º do Ato Declaratório Executivo CODAC nº 69/2009.

VIII Jurisprudência

 

“DÉCIMO TERCEIRO SALÁRIO. INCIDÊNCIA DE CONTRIBUIÇÃO PREVIDENCIÁRIA. O 13º salário, ainda que proporcional, tem natureza salarial e assim, está sujeito à incidência de contribuição previdenciária. Recurso do INSS ao qual se dá provimento.”(RO 20090644918 – TRT 2ª Região – 4ª Turma – Relator: Ricardo Artur Costa e Trigueiros – Data da publicação: 28/08/2009).

 

 “INSS. Acordo. Natureza das verbas discriminadas. As verbas discriminadas a título de 13º salário e descanso semanal remunerado, ainda que sejam reflexos de outras, têm natureza salarial e sobre as mesmas incide contribuição previdenciária.” (RO 20090228949 – TRT 2ª Região – 2ª Turma – Relatora: Rosa Maria Zuccaro – Data da publicação: 17/04/2009).

 

“RECURSO ORDINÁRIO. NATUREZA SALARIAL.INCIDÊNCIA DE CONTRIBUIÇÃO PREVIDENCIÁRIA. A parcela “13º salário” discriminada no acordo homologado, tem natureza salarial, integrando o salário-de-contribuição do segurado empregado para fins previdenciários, conforme se depreende dos termos do art. 28, § 7º, da Lei nº 8.212/91. Recurso ordinário a que se dá provimento parcial.” (RO 20081125350 – TRT 2ª Região – 3ª Turma – Relatora: Maria Doralice Alves – Data da publicação: 09/01/2009).

 

 “PREVIDÊNCIA SOCIAL, Contribuição. Incidência. Acordo. Acordo onde se discriminam as parcelas indenizatórias, incluindo-se o 13º salário proporcional. Parcela que tem natureza eminentemente salarial. Contribuições previdenciárias devidas.” (RO – 20090117292 – TRT 2ª Região – 3ª Turma – Relatora: – Maria de Lourdes Antônio – Data da publicação: 06/03/2009).

IX Consultoria Thomson Reuters FISCOSOFT

 

1 – O autônomo está sujeito à contribuição previdenciária sobre o 13º salário?

 

Não. O 13º salário é devido aos empregados, empregados domésticos e trabalhadores avulsos. Desse modo, não há que se falar em contribuição previdenciária do autônomo referente ao pagamento de 13º salário.

 

Fundamentação: art. 1º da Lei nº 4.090/1962 e art. 2º da Lei nº 9.719/1998.

 

2 – Em caso de recolhimento previdenciário em atraso, o empregador estará sujeito ao pagamento de encargos?

 

Sim. Caso o empregador faça o recolhimento previdenciário fora do prazo estará sujeito ao pagamento de multa e juros de mora.

 

Os débitos das contribuições sociais para com a União devem ser acrescidos de multa de mora calculada à taxa de 0,33% (trinta e três centésimos por cento), por dia de atraso, limitada a 20% (vinte por cento), de acordo com oart. 61 da Lei 9.430/1996. A multa será calculada a partir do primeiro dia subsequente ao do vencimento do prazo previsto para o pagamento da contribuição até o dia em que ocorrer o seu pagamento.

 

Os juros de mora, por sua vez, serão calculados à taxa SELIC (Sistema Especial de Liquidação e Custódia), a partir do primeiro dia do mês subsequente ao vencimento do prazo até o mês anterior ao do pagamento e de 1% (um por cento) no mês do pagamento.

 

Fundamentação: art. 35 da Lei nº 8.212/1991, com redação dada pela Lei nº 11.941/2009 (LGL\2009\2056)

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