Prefácio
Autor | Marisa Ferreira dos Santos |
Ocupação do Autor | Professora, Doutrinadora, Mestre em Direito Previdenciário pela Pontifícia Universidade Católica de São Paulo (PUC/SP) e Desembargadora do Tribunal Regional Federal da 3ª Região (TRF3) |
Páginas | 13-13 |
Page 13
Recebi honrada o convite para redigir o Prefácio desta obra.
Os autores são profissionais de destaque na área do Direito Previdenciário, na advocacia e na área acadê-mica. Vão além dos estudos cotidianos da matéria e enveredam pelo caminho da área empresarial, em que as questões previdenciárias assumem importância para aqueles que fazem girar a atividade econômica, produzindo e gerando empregos. Convidam à análise do Direito Previdenciário sob a ótica do custeio e das empresas.
Em tempos de crise política e econômica de espectro internacional e de discussões sobre a reforma da Previdência, é necessário aprofundar o estudo sobre o custeio do sistema que paga a cobertura previdenciária dos trabalhadores.
A compreensão da proteção previdenciária impõe conhecer o seu financiamento, para que o sistema tenha coerência e se possa buscar o equilíbrio financeiro e atuarial exigido pela Constituição Federal.
Embora as contribuições previdenciárias sejam objeto de estudos no campo do Direito Tributário e Previdenciário, os autores fazem abordagem prática e inovadora, trazendo explicação clara e precisa de termos técnicos importantes para a correta apuração dos créditos fazendários na área empresarial: bases de cálculo — salário de contribuição para os segurados, folha de salários, desoneração da folha de salários, Seguro de Acidente do Trabalho — SAT, Risco Ambiental do Trabalho — RAT e Fator Acidentário de Prevenção — FAP.
Questões previdenciárias relevantes sob a ótica da proteção ao segurado são abordadas com clareza sob o ponto de vista das empresas e apontada a sua repercussão no campo tributário: a concessão do auxílio-doença e do salário-maternidade ao(à) segurado(a) empregado(a).
Mas os autores foram além. Fizeram um diagnóstico da repercussão dos direitos trabalhistas na base de cálculo...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Advocacia empresarial previdenciária
- Agradecimentos
- Apresentação
- Prefácio
- Introdução
- Princípios constitucionais gerais do Sistema da Seguridade Social
- Princípios constitucionais específicos da Seguridade Social
- Salário e remuneração
- Salário de contribuição
- Previsão constitucional sobre a incidência da folha de salários e demais rendimentos do trabalho
- Métodos de utilização do crédito previdenciário
- Influência do recurso repetitivo (REsp n. 1.230.957) em determinadas contribuições sociais
- Dos reflexos do art. 28 da Lei n. 8.212/1991
- Bônus de contratação - Impactos previdenciários
- Stock option
- Horas extras
- Referências bibliográficas
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