Art. 28 da Lei n. 8.212/1991. Incidência ao INSS
| Autor | Domingos Sávio Zainaghi - Luis Guilherme Krenek Zainaghi |
| Páginas | 148-148 |
Page 148
Art. 4º O art. 28 da Lei n. 8.212, de 24 de julho de 1991, passa a vigorar com as seguintes alterações:
"Art. 28. [... ] § 8º (Revogado).
a) (revogada);
[... ]
§ 9º [... ] [... ]
h) as diárias para viagens;
[... ]
q) o valor relativo à assistência prestada por serviço médico ou odontológico, próprio da empresa ou por ela conveniado, inclusive o reembolso de despesas com medicamentos, óculos, aparelhos ortopédicos, próteses, órteses, despesas médico-hospitalares e outras similares;
[... ]
z) os prêmios e os abonos. [...]" (NR)
A Lei n. 8.212/91, é a norma que trata da organização da Seguridade Social, e do Plano de Custeio da mesma Seguridade Social em nosso país.
O art. 28 trata do salário de contribuição, e o § 9º (letras, h, g e z) exclui do salário de contribuição alguns pagamentos, e pela MP n. 808/2017 constaram dessa exclusão os benefícios...
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