Fontes de Custeio
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1057-1060 |
Page 1057
Os recursos imprescindíveis ao financiamento das prestações complementares, no caso das entidades fechadas, substancialmente provêm de três fontes:
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da patrocinadora;
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do participante, e
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dos investimentos.
Acrescem-se outros meios, de menor expressão, como: o depósito prévio, espécie de antecipação; a joia; a taxa de inscrição; taxa de retorno; subvenções; legados; rendas patrimoniais; resultado da prestação de serviços etc. Para as abertas, principalmente, os dois últimos itens.
Nos dois segmentos sendo relevante o obtido com as aplicações.
2401. Contribuições patronais - A empresa ou as empresas (em fundo multipatrocinado), do ponto de vista pecuniário, são as principais fomentadoras dos meios necessários à implementação dos benefícios. Em se tratando de estatais, submetidas a controle rígido...
As obrigações são comuns e excepcionais. Sobre estas últimas, art. 42, § 3º, da Lei n. 6.435/1977, rezava: "Faculta-se às patrocinadoras das entidades fechadas a assunção da responsabilidade de encargos adicionais, referentes a benefícios concedidos, resultantes de reajustamentos em bases superiores às previstas nos pará? grafos anteriores, mediante o aumento do patrimônio líquido, resultante de doação, subvenção ou realização do capital necessário à cobertura da reserva correspondente, nas condições estabelecidas pelo órgão norma? tivo" do MPS.
Aludindo rapidamente ao dever de contribuir, o art. 42, § 4º, determinava a responsabilidade: "os admi? nistradores das patrocinadoras que não efetivarem regularmente as contribuições a que estiverem obrigadas, na forma dos regulamentos dos planos de benefícios, serão solidariamente responsáveis com os administradores das entidades fechadas, no caso de liquidação extrajudicial destas, a eles se aplicando, no que couber, as disposições do Capítulo IV desta Lei".
Por outro lado, o art. 6º, § 1º, do Decreto n. 81.240/1978, na redação dada pelo Decreto n. 82.325/1978, alude ao depósito prévio: "O funcionamento da entidade fechada, a iniciar-se com a cobrança das contribuições dos empregados e da patrocinadora, deverá ser precedido de doação desta àquela de valor em dinheiro ou em Obrigações Reajustáveis do Tesouro Nacional (ORTN), nunca inferior a 7% (sete por cento) da folha de salários dos participantes no ano imediatamente anterior, realizada na forma que for estabelecida pelo Conselho de Previdência Complementar - CPC, do MPAS, a que se refere o artigo 14 deste regulamento".
O art. 10 regra a prestação da assistência social: "Os serviços assistenciais, especialmente os de assistência médica, prestados na forma do § 1º do artigo 7º, integram a participação da empresa no custeio da entidade, considerada como participação a diferença entre o custo dos serviços e o reembolso das empresas resultante de convênio com a entidade competente" do SINPAS. No referido parágrafo e no seguinte, é aclarado o ônus pecuniário das patrocinadoras.
A contribuição mínima é tratada no art. 11 (e melhor estaria inserta na lei): "Considerado o disposto no artigo anterior, a participação da empresa no custeio do plano de benefícios da...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Previdência Complementar
- Apresentação
- Breve História
- Questões Terminológicas
- Conceito Sucinto
- Características Nucleares
- Natureza Jurídica
- Questões Jurídicas
- Enquadramento Científico
- Objetivo e Papel dos Fundos de Pensão
- Princípios Aplicáveis
- Aplicação e Interpretação
- Presunções Válidas
- Tendências Hodiernas
- Justiça Competente
- Fontes Formais
- Sistema Nacional Supletivo
- Relação Jurídica Complementar
- Sujeitos da Relação Jurídica
- Relação Jurídica de Inscrição
- Órgãos Supervisores
- Dinâmica das Entidades Fechadas
- Retirada de Patrocinadora
- Atos Constitutivos das EFPC
- Composição das Entidades Fechadas
- Administração dos Benefícios
- Fontes de Custeio
- Prestações Previdenciárias
- Benefícios em Espécie
- Serviços Assistenciários
- Regimes Financeiros
- Tipos de Plano
- Penhora dos Benefícios
- Cálculo Atuarial
- Matemática Financeira
- Aplicações Econômicas e Financeiras
- Práticas Contábeis
- Direito Procedimental
- Penalidades Administrativas
- Direito Penal Complementar
- Embaraços Conjunturais
- Previdência Pública Complementar
- Equilíbrio Financeiro e Atuarial
- Destino do Superávit
- Serviço Passado
- Montepios Previdenciários
- Filosofia da Complementaridade
- Entidade Associativa
- Retirada de Instituidor
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