Orientação normativa MPAS/CGA/INSS n. 5, de 20 de março de 1998
Autor | Isabelli Gravatá/Leandro Antunes/Leticia Aidar/Simone Belfort |
Páginas | 829-829 |
Page 829
Dispõe sobre procedimentos a serem observados pelas empresas que optarem pela contratação de empregados por prazo determinado.
FUNDAMENTAÇÃO LEGAL: Lei n. 8.212; de 24 de julho de 1991; Lei n. 9.601, de 21 de janeiro de 1998; Decreto n. 2.173, de 5 de março de 1997; Decreto n. 2.490, de 4 de fevereiro de 1998; e Ordem de Serviço INSS/DAF n. 170 de 20 de agosto de 1997. 0 COORDENADOR-GERAL DE ARRECADAÇÃO DO INSTITUTO NACIONAL DO SEGURO SOCIAL — INSS, no uso das atribuições que lhe confere o art. 183, inciso II, do Regimento Interno do INSS, aprovado pela Portaria MPS/GM n. 458, de 24 de setembro de 1992, considerando as alterações introduzidas pela Lei n. 9.601/98 que dispôs sobre
O contrato de trabalho por prazo determinado, considerando os requisitos legais exigidos para usufruir dos benefícios concedidos pela Lei n. 9.601/98, considerando a necessidade de disciplinar a forma de preenchimento da Guia de Recolhimento da Previdência Social — GRPS, resolve:
1 — A Lei n. 9.601, de 21 de janeiro de 1998, ao dispor sobre o contrato de trabalho por prazo determinado, reduziu por dezoito meses, a contar de 22 dejaneiro de 1998, em cinquenta por cento as alíquotas destinadas ao Serviço Social da Indústria — SESI, Serviço Social do Comércio — SESC, Serviço Social do Transporte — SEST, Serviço Nacional de Aprendizagem Industrial — SENAI, Serviço Nacional de Aprendizagem Comercial — SENAC, Serviço Nacional de Aprendizagem do Transporte — SENAT, Serviço Brasileiro de Apoio às Micro e Pequenas Empresas — SEBRAE e Instituto Nacional de Colonização e Reforma Agrária — INCRA, bem como ao Salário Educação e para o financiamento dos benefícios concedidos em razão do grau de incapacidade laborativa decorrente dos riscos ambientais do trabalho.
2 — A empresa, no momento da contratação, deverá estar adimplente com as contribuições previdenciárias.
3 — Deverá ser elaborada folha de pagamento distinta, para os empregados...
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