{"version":"1.0","provider_name":"Aureum Advocacia","provider_url":"https:\/\/aureum.adv.br\/inicio","author_name":"bruna","author_url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/","title":"STJ decide que Sistema S n\u00e3o se aplica ao limite de 20 sal\u00e1rios m\u00ednimos - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"T2hXKZbTjF\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2024\/03\/19\/elementor-5875\/\">STJ decide que Sistema S n\u00e3o se aplica ao limite de 20 sal\u00e1rios m\u00ednimos<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2024\/03\/19\/elementor-5875\/embed\/#?secret=T2hXKZbTjF\" width=\"600\" height=\"338\" title=\"&#8220;STJ decide que Sistema S n\u00e3o se aplica ao limite de 20 sal\u00e1rios m\u00ednimos&#8221; &#8212; Aureum Advocacia\" data-secret=\"T2hXKZbTjF\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aureum.adv.br\/inicio\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2024\/03\/POSTS-e-NEWS-33.jpg","thumbnail_width":1080,"thumbnail_height":1080,"description":"No \u00faltimo dia 13 o STJ terminou no julgamento do Tema 1079, cujo objeto era definir se o limite de 20 (vinte) sal\u00e1rios m\u00ednimos \u00e9 aplic\u00e1vel \u00e0 apura\u00e7\u00e3o da base de c\u00e1lculo de \u201ccontribui\u00e7\u00f5es parafiscais arrecadadas por conta de terceiros\u201d (Sistema S), nos termos do art. 4\u00ba da Lei n\u00ba 6.950\/1981, com as altera\u00e7\u00f5es promovidas em seu texto pelos arts. 1\u00ba e 3\u00ba do Decreto-Lei n\u00ba 2.318\/1986.\u201d (REsp 1898532\/CE e REsp 1905870\/PR). A tese do Sistema S iniciou com a publica\u00e7\u00e3o do Decreto Lei 2.318\/1986, que, em seu artigo 3\u00ba, disp\u00f4s que: \u201cPara efeito do c\u00e1lculo da contribui\u00e7\u00e3o da empresa para a previd\u00eancia social, o sal\u00e1rio de contribui\u00e7\u00e3o n\u00e3o est\u00e1 sujeito ao limite de vinte vezes o sal\u00e1rio&hellip;"}