SOLUÇÃO DE CONSULTA Nº 4.036, DE 9 DE SETEMBRO DE 2019
Data de publicação | 10 Setembro 2019 |
Data | 09 Setembro 2019 |
Páginas | 16-16 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Superintendência Regional da 4ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 4.036, DE 9 DE SETEMBRO DE 2019
ASSUNTO: CONTRIBUIÇÕES SOCIAIS PREVIDENCIÁRIAS
PRESTAÇÃO DE SERVIÇO DE GINÁSTICA LABORAL. CESSÃO DE MÃO DE OBRA. NÃO CARACTERIZAÇÃO. RETENÇÃO DA CONTRIBUIÇÃO PREVIDENCIÁRIA. DISPENSA. SERVIÇO DE SAÚDE. DESTAQUE DA RETENÇÃO. OBRIGATORIEDADE.
Não configura cessão de mão de obra a prestação de serviço de ginástica laboral executado nas dependências de empresa contratante, quando o serviço não é prestado de modo contínuo, os profissionais obedecem a cronograma de atuação elaborado pela prestadora, a natureza dos serviços é predeterminada em contrato, sem que a contratante defina forma e modo como os serviços devam ser prestados, o que fica a cargo da contratada, e os profissionais executem os serviços contratados sem que se configure submissão à direção da empresa contratante, a qual é exercida pela empresa contratada. Nesse caso, não se aplica o instituto da retenção prevista no art. 31 da Lei nº 8.212, de 1991.
Os serviços de ginástica (ginástica laboral) prestados em empresa, por Profissionais de Educação Física, são enquadrados como serviços de saúde e, desde que executados mediante a cessão de mão-de-obra, ficam sujeitos à retenção previdenciária, sendo obrigação da prestadora, quando da emissão da nota fiscal, da fatura ou do recibo de prestação dos serviços, destacar o valor da retenção com o título de...
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