- Início
- Livros E Revistas
- Reforma Trabalhista. Entenda Ponto por Ponto
- Alteração do Salário de Contribuição
Parcelas Salariais de Incidência de Contribuições ao INSS
Autor | Francisco Meton Marques de Lima |
Ocupação do Autor | Professor Titular da Universidade Federal do Piauí - UFPI. Doutor em Direito Constitucional pela UFMG. |
Páginas | 181-182 |
Page 181
Art. 4º O art. 28 da Lei n. 8.212, de 24 de julho de 1991, passa a vigorar com as seguintes alterações:
Art. 28. [...]
[...]
§ 8º (Revogado).
a) (revogada);
[...]
§ 9º [...]
[...]
h) as diárias para viagens;
[...]
q) o valor relativo à assistência prestada por serviço médico ou odontológico, próprio da empresa ou por ela conveniado, inclusive o reembolso de despesas com medicamentos, óculos, aparelhos ortopédicos, próteses, órteses, despesas médico-hospitalares e outras similares;
[...]
z) os prêmios e os abonos.
[...]
Esse art. 4º da Lei da Reforma Trabalhista vem harmonizar o que essa mesma lei disse ao modificar o art. 457, em que exclui a natureza salarial das diárias para viagens, os prêmios, os abonos e as utilidades atinentes a prestações de saúde.
Page 182
A Lei n. 8.212/91 regulamenta as contribuições para o Regime Geral da Previdência Social.
O § 8º, a, do art. 28 da Lei n. 8.212 diz que integram o salário de contribuição as diárias cujo valor exceda a 50% do salário do trabalhador. Já o § 9º desse artigo relaciona o que integra o salário de contribuição, e o legislador reformista está modificando a letra h para dizer simplesmente que diárias para viagens, qualquer que seja o valor, não integram o salário, consequentemente, sobre elas não incide contribuição ao INSS.
O rol da letra q é aumentado para incluir prótese e similares entre as parcelas não salariais; e é acrescida a alínea z, para excluir da incidência de contribuição ao INSS o abono e os prêmios.
É mais um alívio para o empresariado e mais uma...
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