Imposto de renda - Férias indenizadas / Proporcionais
Autor | Raimundo Canuto |
Páginas | 229-231 |
Page 229
Até poucos meses atrás o valor pago a título de férias, gozadas ou indenizadas, integrais ou proporcionais, entrava na base de cálculo do imposto de renda normalmente, sem apresentar divergências. Hoje, porém, há uma dúvida em evidência, por conta da Súmula 386 do STJ. Alguns militantes da Justiça do Trabalho, inclusive juízes, têm afirmado que não cabe cálculo de imposto de renda sobre as importâncias pagas a título de férias indenizadas, bem como do adicional de 1/3, pelo fato de constituir verba indenizatória. Antes de comentar sobre a questão, vamos examinar os termos da referida súmula do STJ, a seguir.
Súmula 386. São isentas de imposto de renda as indenizações de férias proporcionais e o respectivo adicional.
Page 230
O texto da referida súmula, apesar de muito claro, está causando dúvidas a muitos militantes da Justiça do Trabalho, como as que inserimos a seguir.
• A isenção de imposto de renda estabelecida pela Súmula 386, STJ, aplica-se somente às indenizações das férias proporcionais?
• As férias integrais pagas também de forma indenizada por ocasião da rescisão contratual não recebem a isenção do imposto de renda?
• Qual o motivo da distinção atribuindo isenção do imposto somente para as férias proporcionais?
De fato, essas dúvidas levantadas têm certo cabimento. Por ocasião da despedida, o empregado, muitas vezes, recebe férias vencidas integrais (não gozadas) e também férias não vencidas proporcionais. Tanto as integrais quanto as proporcionais são pagas de forma indenizada. Como o texto da súmula 386 faz referência exclusiva às férias proporcionais, deduz-se que as integrais, mesmo sendo indenizadas não ficam isentas da tributação do imposto de renda.
Consultando alguns processos, observamos que há uma divisão de entendimentos a respeito da questão. Há juízes considerando a isenção do imposto sobre todas as férias pagas de forma indenizada e outros...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Processo Trabalhista - Questões Polêmicas
- Apresentação
- Adicional de insalubridade
- Adicional de periculosidade
- Adicional noturno
- Aviso prévio
- Contribuição previdenciária
- Dano moral
- Descanso semanal remunerado - DSR
- Divisor para cálculo do salário-hora
- Estabilidade gestante
- Estabilidade por acidente ou doença ocupacional
- Gorjeta
- Honorários advocatícios - Sucumbência
- Honorários periciais
- Hora extra - Caminhoneiro
- Hora extra - Compensação e dedução de valores pagos
- Hora extra - Divisor para cálculo do salário-hora
- Hora extra - Jornada em regime de 12 x 36 horas
- Hora extra - Limite diário
- Hora extra - Reflexo sobre outras verbas
- Hora extra - Função de confiança - Bancário
- Hora extra - Intervalo intrajornada
- Hora extra - Limites de jornada
- Hora extra - Salário variável - comissionista
- Hora extra - Tempo de deslocamento entre a portaria e o local de trabalho
- Imposto de renda - Juros de mora
- Imposto de renda - Férias indenizadas / Proporcionais
- Indenização adicional - Art. 9º, Lei 7238/84
- Intervalo intrajornada
- Intervalo interjornadas
- Intervalo do artigo 384, da CLT
- Jornada de trabalho - Limites da carga horária
- Motorista - Jornada de trabalho
- Pedido
- Prescrição
- Responsabilidade subsidiária - (reclamadas adicionais)
- Revelia
- Sobreaviso
- Seguro-desemprego
- Trabalho noturno
- Acúmulo de função e desvio de função
- Petição - Extensão do texto
- Relação sentença - Conta de liquidação
- Decisões - Divergências
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