{"id":116,"date":"2011-06-02T16:29:20","date_gmt":"2011-06-02T19:29:20","guid":{"rendered":"http:\/\/escritacontabilidade.adv.br\/blog\/?p=116"},"modified":"2011-06-02T16:29:20","modified_gmt":"2011-06-02T19:29:20","slug":"tabela-de-incidencia-tributarias","status":"publish","type":"post","link":"https:\/\/escritacontabilidade.adv.br\/blog\/2011\/06\/tabela-de-incidencia-tributarias\/","title":{"rendered":"TABELA DE INCIDENCIA TRIBUT\u00c1RIAS"},"content":{"rendered":"

Abaixo, apresentamos uma Tabela Pr\u00e1tica para facilitar a verifica\u00e7\u00e3o da incid\u00eancia ou n\u00e3o do INSS, FGTS e IR\/Fonte sobre os rendimentos mais comumente pagos.<\/p>\n

\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Rendimentos<\/strong><\/span><\/td>\nIR-Fonte<\/span><\/strong><\/td>\nINSS<\/span><\/strong><\/td>\nFGTS<\/span><\/strong><\/td>\n<\/tr>\n
Abonos de qualquer natureza, exceto os expressamente desvinculados do sal\u00e1rio
\n(art. 457, \u00a7 1\u00ba, da CLT).<\/strong><\/span><\/td>\n		Sim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nLei n\u00ba 8.036\/90, art. 15<\/span><\/td>\n<\/tr>\n
Abono pecuni\u00e1rio de f\u00e9rias (concess\u00e3o de 1\/3 do per\u00edodo de f\u00e9rias em dinheiro)<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nCLT, art. 144
\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “e”<\/span><\/td>\n		CLT, art. 144
\nIN 17\/00, art. 3\u00ba, II<\/span><\/td>\n<\/tr>\n
Adicional de insalubridade<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, II<\/span><\/td>\n<\/tr>\n
Adicional de periculosidade<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, II<\/span><\/td>\n<\/tr>\n
Adicional de trabalho noturno<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, II<\/span><\/td>\n<\/tr>\n
Adicional de horas extras<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, I<\/span><\/td>\n<\/tr>\n
Adicional por tempo de servi\u00e7o<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, III<\/span><\/td>\n<\/tr>\n
Adicional por transfer\u00eancia de local de trabalho<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, IV<\/span><\/td>\n<\/tr>\n
Ajuda de custo (parcela \u00fanica para transfer\u00eancia)<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (art. 6\u00ba, inciso XX)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “g”<\/span><\/td>\nIN 17\/00, art 3\u00ba, X<\/span><\/td>\n<\/tr>\n
Aux\u00edlio-doen\u00e7a acident\u00e1rio (primeiros 15 dias a cargo da empresa)<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I
\nLei n\u00ba 8.213\/91, art. 60, \u00a7 3\u00ba<\/span><\/td>\n		IN 17\/00, art. 1\u00ba, \u00a7 2\u00ba, III (durante todo o per\u00edodo de afastamento do empregado).<\/span><\/td>\n<\/tr>\n
Aux\u00edlio-doen\u00e7a (primeiros 15 dias a cargo da empresa)<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I
\nLei n\u00ba 8.213\/91, art. 60, \u00a7 3\u00ba<\/span><\/td>\n		IN 17\/00, art. 1\u00ba, \u00a7 2\u00ba, II<\/span><\/td>\n<\/tr>\n
Aviso pr\u00e9vio indenizado<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (art. 6\u00ba, inciso V)<\/span><\/td>\nDecreto n\u00ba 3.048\/99, art. 214, \u00a7 9\u00ba, V “f”<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XVIII (*)<\/span><\/td>\n<\/tr>\n
Aviso pr\u00e9vio trabalhado<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nON SPS n\u00ba 8\/97, item 13.4, letra “j”<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XVIII<\/span><\/td>\n<\/tr>\n
Comiss\u00f5es<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I
\nON SPS n\u00ba 8\/97, item 13.4, letra “o”<\/span><\/td>\n		IN 17\/00, art. 2\u00ba, IX<\/span><\/td>\n<\/tr>\n
D\u00e9cimo terceiro sal\u00e1rio parcela adicional de 1\/12 paga em rescis\u00e3o, devido ao aviso pr\u00e9vio indenizado<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba)
\nLei n\u00ba 7.959\/89, art. 5\u00ba, inciso II<\/span><\/td>\n		Decreto n\u00ba 3.048\/99
\nart. 214, \u00a7 9\u00ba, “m”<\/span><\/td>\n		IN 17\/00, art. 2\u00ba, XIII<\/span><\/td>\n<\/tr>\n
D\u00e9cimo terceiro sal\u00e1rio 1\u00aa parcela<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
IN n\u00ba 25\/96, art. 14.<\/span><\/td>\nDecreto n\u00ba 3.048\/99, art. 214, \u00a7 6\u00ba.<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XIII<\/span><\/td>\n<\/tr>\n
D\u00e9cimo terceiro sal\u00e1rio 2\u00aa parcela ou no m\u00eas da rescis\u00e3o do contrato de trabalho.<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, (arts. 3\u00ba e 7\u00ba).
\nLei n\u00ba 7.959\/89, art. 5\u00ba, inciso II.
\nIN n\u00ba 101\/97, art. 4\u00ba.<\/span><\/td>\n		Decreto n\u00ba 3.048\/99, art. 214, \u00a7 6\u00ba<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XIII<\/span><\/td>\n<\/tr>\n
Di\u00e1rias para viagem at\u00e9 50% do sal\u00e1rio<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, art. 6\u00ba, inciso II (di\u00e1rias destinadas, exclusivamente, ao pagamento de despesas de alimenta\u00e7\u00e3o e pousada, por servi\u00e7o eventual, realizado em munic\u00edpio diferente do da sede de trabalho).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “h”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, XII<\/span><\/td>\n<\/tr>\n
Di\u00e1rias para viagem
\nacima de 50% do sal\u00e1rio<\/strong><\/span><\/td>\n		Sim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
PNCST 10\/92, (di\u00e1rias destinadas, exclusivamente, ao pagamento de despesas de alimenta\u00e7\u00e3o e pousada, por servi\u00e7o eventual realizado em munic\u00edpio diferente do da sede de trabalho) sem presta\u00e7\u00e3o de contas.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 8\u00ba, letra “a”<\/span><\/td>\nIN 17\/00, art. 2\u00ba, X<\/span><\/td>\n<\/tr>\n
Estagi\u00e1rios (Lei n\u00ba 6.494\/77)
\n(Bolsa de Complementa\u00e7\u00e3o Educacional)<\/strong><\/span><\/td>\n		Sim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “i”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, XVIII<\/span><\/td>\n<\/tr>\n
F\u00e9rias gozadas e adicional de f\u00e9rias<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7713\/88 (arts. 3\u00ba e 7\u00ba)
\nIN n\u00ba 25\/96, art. 15.<\/span><\/td>\n		Lei n\u00ba 8.212\/91, art. 28, inciso I
\nDecreto n\u00ba 3.048\/99, art. 214, \u00a74\u00ba<\/span><\/td>\n		IN 17\/00, art. 2\u00ba, VII e VIII<\/span><\/td>\n<\/tr>\n
F\u00e9rias dobradas parcela das f\u00e9rias paga em dobro devido a frui\u00e7\u00e3o fora do prazo da Lei.<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).
\nIN n\u00ba 25\/96, art. 15.<\/span><\/td>\n		Lei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “d”
\nDecreto n\u00ba 3048\/99, \u00a7 9\u00ba, IV.<\/span><\/td>\n		IN 17\/00, art. 3\u00ba, IV<\/span><\/td>\n<\/tr>\n
F\u00e9rias indenizadas e adicional de f\u00e9rias<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).
\nIN n\u00ba 25\/96, art. 15.<\/span><\/td>\n		Lei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “d”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, V<\/span><\/td>\n<\/tr>\n
Fretes e carretos pagos \u00e0 pessoa f\u00edsica.<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7713\/88 (arts. 3\u00ba e 7\u00ba). Base de c\u00e1lculo (art. 9\u00ba, inciso I, da Lei n\u00ba 7.713\/88).<\/span><\/td>\nLei Complementar n\u00ba 84\/96.
\nDecreto n\u00ba 1.826\/96<\/span><\/td>\n		Lei n\u00ba 8.036\/90, art. 15.<\/span><\/td>\n<\/tr>\n
Gorjetas<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XII<\/span><\/td>\n<\/tr>\n
Gratifica\u00e7\u00e3o ajustada ou contratual<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XIV (gratifica\u00e7\u00f5es ajustadas, expressa ou tacitamente, tais como: produtividade, de balan\u00e7o, de fun\u00e7\u00e3o ou cargo de confian\u00e7a).<\/span><\/td>\n<\/tr>\n
Indeniza\u00e7\u00e3o adicional
\n-Empregado dispensado no per\u00edodo de 30 dias que antecede a data de sua corre\u00e7\u00e3o salarial (Lei n\u00ba 6.708\/79, art. 9\u00ba e Lei n\u00ba 7.238\/84, art. 9\u00ba).<\/strong><\/span><\/td>\n		N\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, art. 6\u00ba, inciso V.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “e”, Lei n\u00ba 9.711\/98.<\/span><\/td>\nIN 17\/00, art. 3\u00ba, VII<\/span><\/td>\n<\/tr>\n
Indeniza\u00e7\u00e3o por rescis\u00e3o antecipada do contrato de trabalho com termo estipulado (ex.: contrato de experi\u00eancia).<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, art. 6\u00ba, inciso V.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “e”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, VIII<\/span><\/td>\n<\/tr>\n
Indeniza\u00e7\u00e3o por tempo de servi\u00e7o, n\u00e3o optantes do FGTS (art 478 da CLT).<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, art. 6\u00ba, inciso V.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “e”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, VI<\/span><\/td>\n<\/tr>\n
Participa\u00e7\u00e3o dos empregados nos lucros<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
MP n\u00ba 1.982<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “j”<\/span><\/td>\nIN 17\/00, art. 3\u00ba, I<\/span><\/td>\n<\/tr>\n
Pr\u00eamios<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I<\/span><\/td>\nIN 17\/00, art. 1\u00ba<\/span><\/td>\n<\/tr>\n
Quebra de caixa (gratifica\u00e7\u00e3o de caixa)<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nON n\u00ba 8\/97, item 13.4, letra “q”<\/span><\/td>\nIN 17\/00, art. 2\u00ba, XIX<\/span><\/td>\n<\/tr>\n
Sal\u00e1rio<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, inciso I.<\/span><\/td>\nIN 17\/00, art. 1\u00ba<\/span><\/td>\n<\/tr>\n
Sal\u00e1rio-maternidade<\/strong><\/span><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\nSim<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 2\u00ba.<\/span><\/td>\nIN 17\/00, art. 1\u00ba, \u00a7 2\u00ba, IV<\/span><\/td>\n<\/tr>\n
Sal\u00e1rio-fam\u00edlia<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 8.218\/91.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “a”.<\/span><\/td>\nIN 17\/00, art. 3\u00ba, XV<\/span><\/td>\n<\/tr>\n
Vale-transporte<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba).<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “f”.<\/span><\/td>\nIN 17\/00, art. 3\u00ba, XVII<\/span><\/td>\n<\/tr>\n
Valor da alimenta\u00e7\u00e3o<\/strong><\/span><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\nN\u00e3o<\/span><\/strong><\/td>\n<\/tr>\n
Lei n\u00ba 7.713\/88, art. 6\u00ba, inciso I.<\/span><\/td>\nLei n\u00ba 8.212\/91, art. 28, \u00a7 9\u00ba, letra “c”. (PAT)<\/span><\/td>\nIN 17\/00, art. 3\u00ba, XVI<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Abaixo, apresentamos uma Tabela Pr\u00e1tica para facilitar a verifica\u00e7\u00e3o da incid\u00eancia ou n\u00e3o do INSS, FGTS e IR\/Fonte sobre os rendimentos mais comumente pagos. Rendimentos IR-Fonte INSS FGTS Abonos de qualquer natureza, exceto os expressamente desvinculados do sal\u00e1rio (art. 457, \u00a7 1\u00ba, da CLT). Sim Sim Sim Lei n\u00ba 7.713\/88 (arts. 3\u00ba e 7\u00ba). Lei […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p28224-1S","jetpack_likes_enabled":true,"jetpack-related-posts":[{"id":2343,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/12\/publicada-a-mp-que-desonera-o-ir-sobre-a-participacao-nos-lucros-paga-a-empregados\/","url_meta":{"origin":116,"position":0},"title":"Publicada a MP que desonera o IR sobre a participa\u00e7\u00e3o nos lucros paga a empregados","author":"Clayton Teles das Merces","date":"27 dezembro 2012","format":false,"excerpt":"Foi publicada na edi\u00e7\u00e3o extra do Di\u00e1rio Oficial desta quarta, 26-12, a Medida Provis\u00f3ria 597 que estabelece, a partir de 1\u00ba de janeiro de 2013, a nova forma de tributa\u00e7\u00e3o do Imposto de Renda sobre as import\u00e2ncias recebidas pelos trabalhadores a t\u00edtulo de participa\u00e7\u00e3o nos lucros ou resultados das empresas.\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":177,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2011\/07\/quanto-eu-vou-pagar-de-impostos\/","url_meta":{"origin":116,"position":1},"title":"Quanto eu vou pagar de impostos?","author":"Clayton Teles das Merces","date":"1 julho 2011","format":false,"excerpt":"Tipos de impostos: Federal; Estadual; Municipal & Contribui\u00e7\u00f5es Trabalhistas Empresa no SIMPLES\u00a0- Simples Nacional: a partir 4% (www.receita.fazenda.gov.br\/legislacao\/resolucao\/2007\/CGSN\/Resol05.htm). ICMS: m\u00ednimo de R$ 25,00 a R$ 200,00 para ME - m\u00ednimo de R$ 375,00 a R$ 3.250 para EPP ISS: 5% FGTS: 8,% INSS empregados: 7,65% a 11% (vide tabela) INSS\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":5899,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2015\/10\/5899\/","url_meta":{"origin":116,"position":2},"title":"eSocial: mais de 34 mil empregadores j\u00e1 se cadastraram","author":"Clayton Teles das Merces","date":"5 outubro 2015","format":false,"excerpt":"O Portal eSocial recebeu, at\u00e9 a manh\u00e3 desta sexta-feira (2), o cadastro de 34.281 empregadores e de 15.593 empregados, uma m\u00e9dia de de 38 registros de empregadores, por minuto. O Servi\u00e7o Federal de Processamento de Dados (Serpro), no entanto, est\u00e1 preparado para receber de 100 a 150 registros por segundo.\u2026","rel":"","context":"Em "Contabilidade"","block_context":{"text":"Contabilidade","link":"https:\/\/escritacontabilidade.adv.br\/blog\/Geral\/geral\/contabilidade\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":923,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/05\/desconto-de-ir-sobre-o-pagamento-de-atrasado\/","url_meta":{"origin":116,"position":3},"title":"Desconto de IR sobre o pagamento de atrasado","author":"Clayton Teles das Merces","date":"7 maio 2012","format":false,"excerpt":"Aposentados e pensionistas do INSS que receberam, administrativamente (sem entrar com processo na Justi\u00e7a), o pagamento de atrasados dos \u00faltimos cinco anos pela a\u00e7\u00e3o de revis\u00e3o do teto est\u00e3o sofrendo desconto de Imposto de Renda que chegam at\u00e9 R$ 1 mil. Para especialistas, a taxa\u00e7\u00e3o contraria normas de tributa\u00e7\u00e3o da\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":972,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/05\/ir-irregular-de-executivos-rende-ao-fisco-r-160-mi\/","url_meta":{"origin":116,"position":4},"title":"IR irregular de executivos rende ao fisco R$ 160 mi","author":"Clayton Teles das Merces","date":"9 maio 2012","format":false,"excerpt":"Valor abrange cerca de cem declara\u00e7\u00f5es Executivos remunerados com op\u00e7\u00f5es de compra de a\u00e7\u00f5es est\u00e3o na mira da Receita Federal. O fisco detectou irregularidades com as \"stocks options\" (a\u00e7\u00f5es que a empresa repassa a funcion\u00e1rios a t\u00edtulo de b\u00f4nus) nas declara\u00e7\u00f5es de cerca de cem executivos no Imposto de Renda\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":4485,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2014\/04\/erro-coloca-aposentados-na-malha-fina\/","url_meta":{"origin":116,"position":5},"title":"Erro coloca aposentados na malha fina","author":"Clayton Teles das Merces","date":"23 abril 2014","format":false,"excerpt":"Pelo menos 460 mil aposentados e pensionistas do Instituto Nacional do Seguro Social (INSS) com mais de 65 anos correm o risco de cair na malha fina do Imposto de Renda neste ano. Por um erro do Instituto Nacional do Seguro Social (INSS), os informes de rendimentos de quem recebe\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/116"}],"collection":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/comments?post=116"}],"version-history":[{"count":1,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/116\/revisions"}],"predecessor-version":[{"id":117,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/116\/revisions\/117"}],"wp:attachment":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/media?parent=116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/categories?post=116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/tags?post=116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}