A composição da base de cálculo das contribuições previdenciárias sobre verbas indenizatórias
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Fink, André Menezes
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo tem como principal foco a análise composição da base de cálculo
das contribuições previdenciárias sobre as verbas indenizatórias. Com base em jurisprudência,
doutrinaria e da legislação, atender ao objetivo geral do artigo em identificar os conceitos para
as contribuições sociais, para as verbas indenizatórias e, a composição da base de cálculo para
a referida contribuição, além de explicitar as relações das parcelas integrantes e excludentes
para com o custeio desse tributo, inclusive promover os principais entendimentos dos tribunais
pátrios sobre o tema em especial o entendimento sobre a tese firmada em recurso repetitivo
(REsp. 1.230.957/RS). O presente artigo consiste em pesquisa aplicada, de caráter descritivo,
com resultados tratados de maneira qualitativa, a partir de coleta de informações em fontes
secundárias. E, concluir-se-á a partir da condução do processo de pesquisa que, por terem
caráter reparador e não serem pagas em função da contraprestação do trabalho ou em virtude
do contrato de trabalho as verbas indenizatórias não incidem sobre as contribuições sociais.
The present article has as a main focus to understand the composition and the calculation of social security contributions and on how it applies in indemnifications funds. Based on jurisprudential, doctrinal and legislative analysis, meeting the general objective of the article and identifying the concepts for social contributions, for indemnifications funds and, a composition of the calculation basis between them, in addition to explain the relations of the integrating portions and excluded portions for the consortium of this tax, including promoting the main projects of the courts on the subject in particular or the understanding of such firms in repetitive appeal (REsp. 1,230,957 / RS). The present article consists of applied research, descriptive, with results in a qualitative way, from the collection of information in secondary sources. And, it’s possible to conclude from the research process that was conducted, that the reparative character of the fund and because is not paid due to the actual work done from the employee the indemnity funds don’t apply on the contribution calculus of the social security.
The present article has as a main focus to understand the composition and the calculation of social security contributions and on how it applies in indemnifications funds. Based on jurisprudential, doctrinal and legislative analysis, meeting the general objective of the article and identifying the concepts for social contributions, for indemnifications funds and, a composition of the calculation basis between them, in addition to explain the relations of the integrating portions and excluded portions for the consortium of this tax, including promoting the main projects of the courts on the subject in particular or the understanding of such firms in repetitive appeal (REsp. 1,230,957 / RS). The present article consists of applied research, descriptive, with results in a qualitative way, from the collection of information in secondary sources. And, it’s possible to conclude from the research process that was conducted, that the reparative character of the fund and because is not paid due to the actual work done from the employee the indemnity funds don’t apply on the contribution calculus of the social security.
Descrição
Palavras-chave
direito à seguridade social , base de cálculo , contribuições previdenciárias , verbas indenizatórias , right to social security , calculation basis , social security contributions , indemnifications funds , REsp 1.230.957/RS