- Início
- Livros E Revistas
- Previdência Social. Custeio E Benefícios
- Parte III. Custeio Da Seguridade Social
Sistema de financiamento
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 | 181-182 |
Page 181
Organizada pelo Poder Público, a Seguridade Social é financiada por toda a sociedade, de forma direta ou indireta, mediante recursos provenientes dos orçamentos da União, dos Estados, do Distrito Federal e dos Municípios, e de contribuições sociais obrigatórias às empresas e aos trabalhadores, conforme previsto no art. 195 da Constituição Federal.
Trata-se de um sistema contributivo, onde todos os cidadãos, por conviverem em sociedade, contribuem para o bem-estar social de todos, em regime de repartição simples. As contribuições são destinadas a um cofre único (e não a contas individualizadas por contribuinte), denominado capitalização, saindo desse caixa o pagamento dos benefícios concedidos e acarretando, automaticamente, duas consequências lógicas: a) uma solidariedade compulsória; e b) um pacto intergeracional.
O orçamento da Seguridade é, pois, autônomo, não constituindo parte integrante do Tesouro Nacional. O financiamento direto decorre das contribuições sociais, devidas pelos trabalhadores, empregadores e empresas, além de outras fontes de arrecadação, como a incidência sobre os concursos de prognósticos, por exemplo. O financiamento indireto, por sua vez, é realizado por meio de dotações orçamentárias fixadas no orçamento fiscal, de todos os entes federativos.
Confira-se, nestes termos, a redação do art. 195 da Carta Constitucional, incisos I a V:
Art. 195. A seguridade social será financiada por toda a sociedade, de forma direta e indireta, nos termos da lei, mediante recursos provenientes dos orçamentos da união, dos estados, do distrito federal e dos municípios, e das seguintes contribuições sociais:
I - do empregador, da empresa e da entidade a ela equiparada na forma da lei, incidentes sobre:
a) a folha de salários e demais rendimentos do trabalho pagos ou creditados, a qualquer título, à pessoa física que lhe preste serviço, mesmo sem vínculo empregatício;
b) a receita ou o faturamento;
c) o lucro;
II - do trabalhador e dos demais segurados da previdência social, não incidindo contribuição sobre aposentadoria e pensão concedidas pelo regime geral de previdência social de que trata o art. 201;
III - sobre a receita de concursos de prognósticos;
IV - do importador de bens ou serviços do exterior, ou de quem a lei a ele equiparar;
(...)
De forma um pouco mais detalhada, dispõe o art. 11 da Lei n. 8.212/91. Vejamos:
Art. 11. No âmbito federal, o orçamento da Seguridade Social é composto das seguintes receitas:
I -...
Para continuar a ler
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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