Contribuição sindical patronal, de autônomos e profissionais liberais
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 | 461-463 |
Page 461
As contribuições devidas aos sindicatos pelos que participem das categorias econômicas ou profissionais ou das profissões liberais representadas pelas referidas entidades serão, sob a denominação "Contribuição Sindical", pagas, recolhidas e aplicadas nas formas adiante estabelecidas.
A contribuição sindical é devida por todos aqueles que participarem de uma determinada categoria econômica ou profissional, ou de uma profissão liberal, independente de filiação, em favor do sindicato representativo da mesma categoria ou profissão ou, inexistindo este, à federação correspondente à mesma categoria econômica ou profissional - CLT, arts. 579 e 591.
Observe-se, entretanto, que as microempresas e empresas de pequeno porte optantes pelo SIMPLES se encontram dispensadas da Contribuição Sindical Patronal - IN SRF n. 608/2006, art. 5º, § 8º e Lei Complementar n. 123/2006, art. 13, § 3º -, mas, conforme entendimento da Secretaria da Receita Federal, consubstanciado na Solução de Consulta n. 32/2008 (DOU de 25.4.2008), não estão desobrigadas do recolhimento das contribuições confederativa e assistencial.
A contribuição sindical, para os empregadores, consistirá numa importância proporcional ao capital social da firma ou empresa, registrado nas respectivas Juntas Comerciais ou órgãos equivalentes, mediante a aplicação de alíquotas, conforme tabela progressiva.
Na ausência de sindicato representativo da categoria econômica na base territorial em que a empresa está estabelecida, recolhe-se a favor da correspondente Federação.
O recolhimento da contribuição sindical dos empregadores efetuar-se-á no mês de janeiro de cada ano, ou, para os que venham a se estabelecer após aquele mês, na ocasião em que requeiram às repartições o registro ou a licença para o exercício da respectiva atividade.
Possuem competência para o recebimento as agências da Caixa Econômica Federal, do Banco do Brasil S/A ou qualquer estabelecimento bancário integrante do...
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PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte III. Vigência do contrato
- Jornada de trabalho
- Prorrogação e compensação de jornada
- Intervalos para repouso e alimentação
- Repouso semanal remunerado
- Remuneração e salários
- Adicional de insalubridade
- Adicional de periculosidade
- Trabalho noturno
- Ajudas de custo - Diárias para viagem - Reembolso de despesas
- Veículo do empregado a serviço da empresa
- Veículo da empresa fornecido ao empregado - Salário in natura
- Licença remunerada e licença sem remuneração
- Interrupção do contrato de trabalho
- Suspensão do contrato de trabalho
- Férias
- Licença-paternidade
- Gratificação natalina (13º salário)
- Participação nos lucros ou resultados da empresa
- Alimentação
- Atrasos constantes e saídas antecipadas
- Atestados médicos - faltas justificadas
- Registro sindical
- Filiação sindical
- Contribuição sindical patronal, de autônomos e profissionais liberais
- Contribuição sindical - Empregados
- Contribuição assistencial
- Contribuição confederativa
- Acordo coletivo - Convenção coletiva - Dissídio coletivo
- Folha de pagamento
- Alterações contratuais
- Documentos - Afixação obrigatória
- Centralização de documentos
- Documentos - Prazo de guarda ou conservação
- Comissões de conciliação prévia
- Prescrição dos créditos trabalhistas
- Certidão negativa de débitos trabalhistas
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