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- Previdência Social. Custeio E Benefícios
- Parte III. Custeio Da Seguridade Social
Outras receitas da seguridade social
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 311-311 |
Page 311
Nos termos do art. 27 da Lei n. 8.212/91 e art. 213 do Decreto n. 3.048/99, constituem outras receitas da Seguridade Social:
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as multas, a atualização monetária e os juros moratórios;
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a remuneração recebida por serviços de arrecadação, fiscalização e cobrança prestados a terceiros.
Obs.: Enquadram-se nessa previsão as contribuições destinadas ao SESI, SENAI, SESC, SENAC, FNDE, etc., cuja arrecadação, fiscalização e cobrança compete à Receita Federal (juntamente com as contribuições previdenciárias), com pagamento à Seguridade Social equivalente a 3,5% da arrecadação, pela prestação desses serviços.
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receitas provenientes de prestação de outros serviços e de fornecimento ou arrendamento
de bens. Ex.: locação de imóveis;
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as demais receitas patrimoniais, industriais e financeiras;
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as doações, legados, subvenções e outras receitas eventuais;
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50% dos valores obtidos e aplicados na forma do parágrafo único do art. 243 da CF/8823, repassados pelo INSS aos órgãos responsáveis pelas ações de proteção à saúde e a ser aplicada no tratamento e recuperação de viciados em entorpecentes e drogas afins;
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40% do resultado dos leilões e dos bens apreendidos pela Secretaria da Receita Federal;
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50% do valor total do prêmio repassado pelas companhias seguradoras que mantêm o seguro obrigatório de danos pessoais causados por veículos automotores será destinado ao SUS para o custeio da assistência médico-hospitalar dos segurados vitimados em acidentes de trânsito.
Obs.: O parágrafo único do art. 78 da Lei n. 9.503, de 23.9.1997 (Código de Trânsito Brasileiro), altera a destinação da receita proveniente do DPVAT, regulamentado pelo Decreto n. 2.867, de 28.12.1998, como segue: "Art. 78 - (...) Parágrafo único. O percentual de dez por cento do total dos valores arrecadados, destinados à Previdência Social, do Prêmio do Seguro Obrigatório de Danos Pessoais causados por Veículos Automotores de Via Terrestre - DPVAT, de que trata a Lei n. 6.194, de 19 de dezembro de 1974, serão repassados mensalmente ao Coordenador do Sistema Nacional de Trânsito para aplicação exclusiva em programas de que trata este artigo".
Fundamentação: Lei n. 8.212/91, art. 27 e Decreto n. 3.048/99, art. 213.
[23] É a redação do art. 243 da CF/88 a seguinte:
Art. 243. As glebas de qualquer região do País onde forem localizadas culturas ilegais de plantas psicotrópicas serão imediatamente expropriadas e especificamente destinadas ao assentamento de colonos, para o cultivo de...
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PEÇA SUA AVALIAÇÃO- Previdência Social. Custeio e benefícios
- Parte III. Custeio da seguridade social
- Sistema de financiamento
- Participação da união e demais entes da federação
- Contribuições sociais
- Contribuições decorrentes de reclamatória trabalhista e acordos extrajudiciais
- Outras receitas da seguridade social
- Isenção de contribuições previdenciárias - entidades beneficentes de assistência social
- Retenção de 11% sobre o valor da prestação dos serviços - cessão de mão de obra e/ou empreitada
- Responsabilidade solidária
- Arrecadação e recolhimento das contribuições
- Parcelamento de contribuições previdenciárias
- Empresas optantes pelo simples
- Empresas em débito - proibições
- Compensação, restituição e reembolso
- Obrigações acessórias
- Arrecadação, fiscalização e cobrança das contribuições
- Recursos cabíveis das decisões administrativas
- Dívida ativa - inscrição e execução judicial
- Crimes previdenciários
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