{"id":272,"date":"2020-05-15T06:52:08","date_gmt":"2020-05-15T06:52:08","guid":{"rendered":"https:\/\/livewp.site\/wp\/md\/oconnor\/?p=45"},"modified":"2020-05-30T12:08:38","modified_gmt":"2020-05-30T12:08:38","slug":"resituicao-da-contribuicao-destinada-a-terceiros","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/","title":{"rendered":"Restitui\u00e7\u00e3o da Contribui\u00e7\u00e3o destinada \u00e0 Terceiros"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"272\" class=\"elementor elementor-272\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e012529 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e012529\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-279c76fe\" data-id=\"279c76fe\" 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-23db78e3 elementor-widget elementor-widget-text-editor\" data-id=\"23db78e3\" 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 style=\"text-align: justify\">\u00a0<\/p><p style=\"text-align: justify\">As empresas em geral, exceto as optantes pelo Simples Nacional, est\u00e3o obrigadas ao recolhimento das contribui\u00e7\u00f5es de terceiros, denominada \u2018<em>contribui\u00e7\u00f5es parafiscais<\/em>\u2019, destinadas ao INCRA, SEBRAE, Sal\u00e1rio-Educa\u00e7\u00e3o, SENAI, SESI, SENAC, entre outras.<\/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 class=\"elementor-section elementor-top-section elementor-element elementor-element-4448281 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4448281\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-49ca1215\" data-id=\"49ca1215\" 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-56d7c86f elementor-widget elementor-widget-image\" data-id=\"56d7c86f\" 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<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"847\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/tributa\u00e7\u00e3o-1024x847.jpg\" class=\"attachment-large size-large wp-image-2325\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/tributa\u00e7\u00e3o-1024x847.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/tributa\u00e7\u00e3o-300x248.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/tributa\u00e7\u00e3o-768x635.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/tributa\u00e7\u00e3o.jpg 1209w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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\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-490c1d14\" data-id=\"490c1d14\" 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-795b7fa7 elementor-widget elementor-widget-text-editor\" data-id=\"795b7fa7\" 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 style=\"text-align: justify\">Originou-se, com a Lei Org\u00e2nica da Previd\u00eancia Social (Lei. 3.807\/60), em seu art. 151 e, atualmente, representam em geral, 5,8% da folha de sal\u00e1rios.<\/p><p style=\"text-align: justify\">Historicamente, com o advento da Lei n\u00ba 5.890\/73, se estabeleceu o limite de 10 (dez) vezes do sal\u00e1rio m\u00ednimo vigente no pa\u00eds, como base de c\u00e1lculo (m\u00e1xima) das contribui\u00e7\u00f5es de terceiros. Na sequ\u00eancia, sobreveio a Lei n\u00ba 6.950\/81, a qual unificou a base de c\u00e1lculo para a previd\u00eancia social e contribui\u00e7\u00f5es parafiscais, estabelecendo-se assim, o limite m\u00e1ximo do sal\u00e1rio contribui\u00e7\u00e3o de 20 (vinte) vezes o sal\u00e1rio m\u00ednimo vigente no pa\u00eds.<\/p><p style=\"text-align: justify\">Posteriormente, editou-se o Decreto\u00a0 n\u00ba 2.318\/86 o qual revogou expressamente o limite de 20 (vinte) sal\u00e1rios m\u00ednimos para o sal\u00e1rio-contribui\u00e7\u00e3o, ou seja, \u00e0s contribui\u00e7\u00f5es previdenci\u00e1rias devidas pelo empregador.<\/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 class=\"elementor-section elementor-top-section elementor-element elementor-element-1014f58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1014f58\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9df71e9\" data-id=\"9df71e9\" 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-8c56844 elementor-widget elementor-widget-text-editor\" data-id=\"8c56844\" 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 style=\"text-align: justify\">Contudo, referido dispositivo legal tratou exclusivamente da revoga\u00e7\u00e3o do limite para a contribui\u00e7\u00e3o da empresa para a Seguridade Social, n\u00e3o estendendo assim, tal revoga\u00e7\u00e3o \u00e0s contribui\u00e7\u00f5es parafiscais, <em>in casu, <\/em>as destinadas a terceiros.<\/p>\n<p style=\"text-align: justify\">Recentemente o Superior Tribunal de Justi\u00e7a, por meio do Ministro Napole\u00e3o Nunes Maia Filho, manifestou no recurso especial de determinado contribuinte, apreciado em 01\/08\/2019, no qual deixou claro que \u201c<em>A pretens\u00e3o recursal encontra apoio na jurisprud\u00eancia consolidada desta Corte Superior, segundo a base de c\u00e1lculo das contribui\u00e7\u00f5es parafiscais recolhidas por conta de terceiros fica restrito ao limite m\u00e1ximo de 20 sal\u00e1rios-m\u00ednimos, nos termos do par\u00e1grafo \u00fanico, do art. 4o. da Lei 6.950\/1981\u201d<\/em><\/p>\n<p style=\"text-align: justify\">&nbsp;Referida decis\u00e3o foi objeto de Agravo Interno interposto pela Uni\u00e3o, cujo julgamento realizado em 17\/02\/2020, pela Primeira Turma do Superior Tribunal de Justi\u00e7a, manteve inc\u00f3lume \u00e0quela j\u00e1 proferida pela Ministro Napole\u00e3o.<\/p>\n<p style=\"text-align: justify\">Desta forma, as empresas podem buscar via medida judicial a possibilidade de manter a limita\u00e7\u00e3o da base de c\u00e1lculo em 20 (vinte) sal\u00e1rios m\u00ednimos para as contribui\u00e7\u00f5es parafiscais (Sal\u00e1rio Educa\u00e7\u00e3o, INCRA, SESC, SENAI, SEBRAE, etc.), inclusive para restituir e\/ou compensar os valores indevidamente recolhidos nos \u00faltimos 5 (cinco) anos.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As empresas em geral, exceto as optantes pelo Simples Nacional, est\u00e3o obrigadas ao recolhimento das contribui\u00e7\u00f5es de terceiros, denominada \u2018contribui\u00e7\u00f5es parafiscais\u2019, destinadas ao INCRA, SEBRAE, Sal\u00e1rio-Educa\u00e7\u00e3o, SENAI, SESI, SENAC, entre outras. Originou-se, com a Lei Org\u00e2nica da Previd\u00eancia Social (Lei. 3.807\/60), em seu art. 151 e, atualmente, representam em geral, 5,8% da folha de sal\u00e1rios. Historicamente, com o advento da Lei n\u00ba 5.890\/73, se estabeleceu o limite de 10 (dez) vezes do sal\u00e1rio m\u00ednimo vigente no pa\u00eds, como base de c\u00e1lculo (m\u00e1xima) das contribui\u00e7\u00f5es de terceiros. Na sequ\u00eancia, sobreveio a Lei n\u00ba 6.950\/81, a qual unificou a base de c\u00e1lculo para a previd\u00eancia social e contribui\u00e7\u00f5es parafiscais, estabelecendo-se assim, o limite m\u00e1ximo do sal\u00e1rio contribui\u00e7\u00e3o de 20 (vinte)&hellip;<\/p>\n","protected":false},"author":2,"featured_media":1900,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restitui\u00e7\u00e3o da Contribui\u00e7\u00e3o destinada \u00e0 Terceiros - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restitui\u00e7\u00e3o da Contribui\u00e7\u00e3o destinada \u00e0 Terceiros - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"As empresas em geral, exceto as optantes pelo Simples Nacional, est\u00e3o obrigadas ao recolhimento das contribui\u00e7\u00f5es de terceiros, denominada \u2018contribui\u00e7\u00f5es parafiscais\u2019, destinadas ao INCRA, SEBRAE, Sal\u00e1rio-Educa\u00e7\u00e3o, SENAI, SESI, SENAC, entre outras. Originou-se, com a Lei Org\u00e2nica da Previd\u00eancia Social (Lei. 3.807\/60), em seu art. 151 e, atualmente, representam em geral, 5,8% da folha de sal\u00e1rios. Historicamente, com o advento da Lei n\u00ba 5.890\/73, se estabeleceu o limite de 10 (dez) vezes do sal\u00e1rio m\u00ednimo vigente no pa\u00eds, como base de c\u00e1lculo (m\u00e1xima) das contribui\u00e7\u00f5es de terceiros. Na sequ\u00eancia, sobreveio a Lei n\u00ba 6.950\/81, a qual unificou a base de c\u00e1lculo para a previd\u00eancia social e contribui\u00e7\u00f5es parafiscais, estabelecendo-se assim, o limite m\u00e1ximo do sal\u00e1rio contribui\u00e7\u00e3o de 20 (vinte)&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-15T06:52:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-05-30T12:08:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa.png\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"423\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"Restitui\u00e7\u00e3o da Contribui\u00e7\u00e3o destinada \u00e0 Terceiros\",\"datePublished\":\"2020-05-15T06:52:08+00:00\",\"dateModified\":\"2020-05-30T12:08:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\"},\"wordCount\":390,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa.png\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2020\/05\/15\/resituicao-da-contribuicao-destinada-a-terceiros\/\",\"name\":\"Restitui\u00e7\u00e3o da Contribui\u00e7\u00e3o destinada \u00e0 Terceiros - 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Originou-se, com a Lei Org\u00e2nica da Previd\u00eancia Social (Lei. 3.807\/60), em seu art. 151 e, atualmente, representam em geral, 5,8% da folha de sal\u00e1rios. Historicamente, com o advento da Lei n\u00ba 5.890\/73, se estabeleceu o limite de 10 (dez) vezes do sal\u00e1rio m\u00ednimo vigente no pa\u00eds, como base de c\u00e1lculo (m\u00e1xima) das contribui\u00e7\u00f5es de terceiros. 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