Plano da Obra
Autor | Ronaldo Belmonte |
Ocupação do Autor | Fiscal de Contribuições Previdenciárias em São Paulo. Especialista e Mestre em Direito do Trabalho e Previdência Social pela Universidade de São Paulo |
Páginas | 17-19 |
Page 17
Este trabalho, cujo título é "Obrigações das Empresas junto à Previdência Social", envolve o contribuinte com o sistema de proteção social. Preferimos usar o termo Previdência Social em vez de Seguridade Social porque, na verdade, esta última denominação abrange um conjunto de atos ainda não disciplinados como norma positiva, não gerando, portanto, obrigação legal por parte do Estado, e sim uma obrigação de ordem constitucional, incluindo princípios que para sua aplicação como obrigação legal terão que ser normatizados. Outro motivo que nos levou a optar pela expressão "Previdência Social" é que apenas nos fixamos nas obrigações da empresa junto ao Ministério da Previdência Social, enquanto a Seguridade Social abarca outros órgãos. Entretanto, foram feitas referências a outras contribuições sociais que não são arrecadadas pelo Instituto Nacional do Seguro Social - INSS, mas sim pela Secretaria da Receita Federal.
A escassez bibliográfica sobre o assunto foi um dos principais motivos que nos incentivou a realizar este trabalho. No campo previdenciário as poucas obras existentes, apesar de brilhantes, não esgotam em sua totalidade seus temas. Em sua maior parte, essas obras tratam da Previdência Social como um todo ou quando há delimitação da matéria; seus autores focalizam apenas a parte referente aos benefícios previdenciários. Essa escassez fica mais acentuada com relação às obras que tratam do custeio previdenciário, tanto aquelas que o abordam superficialmente quanto as que o tratam com maior profundidade.
A Previdência Social precisa de recursos para cumprir sua finalidade maior que é repassar a seus beneficiários os valores de que estes necessitam em conseqüência das contingências impostas pela vida a qualquer ser humano.
Dentre os tipos de previdência conhecidos temos o de repartição e o de capitalização. Nosso sistema segue o primeiro, porque recebe recursos dos trabalhadores que estão na ativa para repassá-los aos inativos, isto é, àqueles que pela contingência da vida já se encontram fora do mercado de trabalho.
Page 18
Nesse sistema de repartição o órgão gestor da Previdência Social recebe recursos dentro do modelo tripartite, por ser financiado pelos trabalhadores, empresas e governo. Dos três, as empresas merecem destaque especial, pois, além de serem as principais contribuintes, arcando portanto com suas próprias contribuições, que representam a maior parte da receita previdenciária, terão também que descontar e...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Obrigações das Empresas junto à Previdência Social
- Prefácio
- Plano da Obra
- Previdência Social
- Empresa
- Segurados da Previdência Social
- Salário-de-Contribuição
- Contribuição Previdenciária
- Outras Fontes de Financiamento da Seguridade Social
- Isenção de Contribuição
- Normas Gerais de Arrecadação e Recolhimento das Contribuições Previdenciárias
- Matrícula das Empresas
- Prova de Inexistência de Débito
- Proibição das Empresas com Débito
- Restrições
- Infrações
- Crimes contra a Previdência Social
- Processo Administrativo Previdenciário
- Seguro de Acidente do Trabalho
- Bibliografia
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