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- Iniciação Ao Direito do Trabalho 2015
- Décima Terceira Parte. Seguridade Social
Custeio do Sistema
Autor | Amauri Mascaro Nascimento/Sonia Mascaro Nascimento |
Páginas | 596-597 |
Page 596
O sistema de previdência e assistência social necessita de recursos para fazer frente aos gastos decorrentes do cumprimento do plano, daí surgindo o problema do custeio.
Custeio é o estudo e a definição legal do financiamento do sistema de previdência e assistência social, das pessoas que devem pagá-lo, dos critérios que devem ser adotados para a captação dos recursos e dos respectivos valores correspondentes aos diversos pagamentos.
Com a Constituição Federal de 1988, ficaram bem claros os três princípios informadores da estrutura vigente. Primeiro, a universalidade da cobertura, significando que todos devem contribuir. Segundo, a equanimidade na forma de participação no custeio, regra de justiça social cuja finalidade é distribuir os ônus adequadamente, de modo que maior participação deve ser exigida daqueles que estão em condições de pagar mais. Terceiro, a diversidade da base de financiamento, forma de ampliar os critérios adotados para a obtenção dos recursos, não os limitando a uma única forma de obtenção.
Assim, a ideia é a de um sistema financiado por toda a sociedade, de forma direta ou indireta, mediante contribuições sociais e outros recursos provenientes do orçamento de entes públicos.
Dá-se o nome de contribuição ao pagamento pelo qual são carreados os recursos das fontes para os órgãos do sistema.
Quem deve contribuir?
A seguridade social é financiada por toda a sociedade, de forma direta ou indireta, mediante recursos dos orçamentos públicos, e pelos empregadores e trabalhadores (CF, 1988, art. 195), inclusive os próprios aposentados.
Page 597
A contribuição da União é constituída de recursos adicionais do orçamento fiscal, fixados obrigatoriamente na lei orçamentária anual.
A União pode instituir fundo integrado por bens, direitos e ativos de qualquer natureza de aposentadoria e pensões (CF, art. 250).
A contribuição do empregador, da empresa e da entidade a ela equiparada incide sobre a folha de salários e demais rendimentos do trabalho, pagos ou creditados, a qualquer título, à pessoa física que lhe preste trabalho mesmo sem vínculo de emprego, mas, também, sobre o faturamento e o lucro (CF, art. 195, e EC n. 20, de 1998).
As alíquotas das contribuições do empregador são diferenciadas em razão da atividade econômica ou da utilização intensiva da mão de obra (CF, art. 195, § 9º, e EC n. 20).
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PEÇA SUA AVALIAÇÃO- Iniciação ao direito do trabalho 2015
- Décima Terceira Parte. Seguridade Social
- Evolução Histórica
- Do Seguro Privado para o Seguro Social. A Assistência, a Previdência e a Seguridade Social
- Seguridade como Princípio Social
- Características Gerais
- Custeio do Sistema
- Beneficiários da Previdência Social
- Benefícios da Previdência Social
- Acidentes do Trabalho: Caracterização e Responsabilidades
- Bibliografia
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