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Veja quem serA? fiscalizado pela Receita em 2016

Category : Notícias

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O Plano Anual da FiscalizaAi??A?o da Secretaria da Receita Federal do Brasil para o ano-calendA?rio de 2016 listou as principais operaAi??Ai??es que serA?o objeto de FiscalizaAi??A?o, dentre eles se destacam os planejamentos fiscais.!–more–

Transcrevo a lista com 12 operaAi??Ai??es que foram listadas pela Receita, com os motivos pelos quais o fisco federal entende que os referidos planejamentos seriam prioritA?rios para fins de fiscalizaAi??A?o em 2016.

ai???Planejamentos TributA?rios Vinculados a Eventos de ReorganizaAi??A?o SocietA?ria com GeraAi??A?o de Ativos AmortizA?veis

OperaAi??Ai??es praticadas majoritariamente por contribuintes de maior capacidade contributiva, apresentadas como reorganizaAi??Ai??es societA?rias que geram, apA?s conclusA?o dos atos societA?rios, ativos amortizA?veis (A?gios) que nA?o encontram respaldo na legislaAi??A?o.

TambAi??m serA?o investigados eventos de fusA?o a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a e aquisiAi??A?o societA?rias, com ou sem troca de aAi??Ai??es, onde nA?o houve tributaAi??A?o dos ganhos de capital auferidosai???.

ai???Planejamento TributA?rio Envolvendo Fundos de Investimentos em ParticipaAi??Ai??es

a href=https://www.facebook.com/RomeniaAutentica target=_blankstrongVAI VIAJAR?/strong/a

A RFB identificou situaAi??Ai??es de utilizaAi??A?o indevida de isenAi??A?o tributA?ria em Fundos de Investimentos em ParticipaAi??Ai??es (FIP), conforme disposto no Ai?? 1A? do art 3A? da Lei 11.312ai???

Art. 3o Fica reduzida a zero a alAi??quota do imposto de renda incidente sobre os rendimentos auferidos nas aplicaAi??Ai??es em fundos de investimento de que trata o art. 2o desta Lei quando pagos, creditados, entregues ou remetidos a beneficiA?rio residente ou domiciliado no exterior, individual ou coletivo, que realizar operaAi??Ai??es financeiras no PaAi??s de acordo com as normas e condiAi??Ai??es estabelecidas pelo Conselho MonetA?rio Nacional.

Ai?? 1o O benefAi??cio disposto no caput deste artigo:
I ai??i?? nA?o serA? concedido ao cotista titular de cotas que, isoladamente ou em conjunto com pessoas a ele ligadas, represente 40% (quarenta por cento) ou mais da totalidade das cotas emitidas pelos fundos de que trata o art. 2o desta Lei ou cujas cotas, isoladamente ou em conjunto com pessoas a ele ligadas, lhe derem direito ao recebimento de rendimento superior a 40% (quarenta por cento) do total de rendimentos auferidos pelos fundos;

II ai??i?? nA?o se aplica aos fundos elencados no art. 2o desta Lei que detiverem em suas carteiras, a qualquer tempo, tAi??tulos de dAi??vida em percentual superior a 5% (cinco por cento) de seu patrimA?nio lAi??quido, ressalvados desse limite os tAi??tulos de dAi??vida mencionados no Ai?? 4o do art. 2o desta Lei e os tAi??tulos pA?blicos;

III ai??i?? nA?o se aplica aos residentes ou domiciliados em paAi??s que nA?o tribute a renda ou que a tribute Ai?? alAi??quota mA?xima inferior a 20% (vinte por cento).

ai???TributaAi??A?o de Resultados Auferidos em Controladas e Coligadas no Exterior

A Lei nA? 12.865, de 2013, instituiu parcelamento de dAi??bitos de IRPJ e CSLL incidentes sobre lucros auferidos no exterior, apurados atAi?? 31/12/2012.

Verificou-se que hA? contribuintes que nA?o se regularizaram e, portanto, serA?o abertos procedimentos de auditoria para constituiAi??A?o desses dAi??bitos com imputaAi??A?o de multa e jurosai???.

ai???SonegaAi??A?o Envolvendo DistribuiAi??A?o Isenta de Lucros

Trata-se de pessoas jurAi??dicas que apuram seus resultados com base no lucro presumido e distribuem lucros isentos em limites superiores Ai?? presunAi??A?o e sem suporte na contabilidade transmitida no A?mbito da EscrituraAi??A?o ContA?bil Fiscal (ECF) do Sped.

TambAi??m serA?o investigadas as pessoas jurAi??dicas que apuram resultados pelo lucro real e que distribuem lucros em montante superior ao oferecido Ai?? tributaAi??A?oai???.

ai???EvasA?o nos Setores de Cigarros, Bebidas e CombustAi??veis

ai???A partir do cotejamento de informaAi??Ai??es externas e internas por Auditores-Fiscais especialistas nestes setores e nas respectivas cadeias produtivas, identificaram-se situaAi??Ai??es de contribuintes que adotam condutas para nA?o pagar tributos e com isso impor concorrA?ncia desleal a empresas que cumprem a lei tributA?ria e buscam concorrer de maneira Ai??tica.

Setor de Cigarros

SerA?o intensificadas as aAi??Ai??es para fechamento de fA?bricas que nA?o pagam seus tributos. AlAi??m disso, serA?o efetuadas anA?lises sobre alguns contribuintes que apresentam indAi??cios de infraAi??A?o tributA?ria, inclusive pela omissA?o de insumos adquiridos.

Setor de Bebidas

A FiscalizaAi??A?o identificou situaAi??Ai??es de crAi??dito de IPI em desacordo com a legislaAi??A?o. Tais crAi??ditos praticamente zeram a arrecadaAi??A?o de IPI de alguns fabricantes de refrigerantes.

Setor de CombustAi??veis

Foi identificada situaAi??A?o de empresas do segmento de refino e distribuiAi??A?o que, embora detenham pequena participaAi??A?o no mercado de combustAi??veis, sA?o responsA?veis por valores relevantes de tributos sonegadosai???.

ai???Planejamento TributA?rio Envolvendo Direitos de Imagens de Profissionais

A FiscalizaAi??A?o tem identificado indAi??cios de interposiAi??A?o fraudulenta de pessoa jurAi??dica com o A?nico propA?sito de reduzir a tributaAi??A?o por profissionais que prestam serviAi??os a outras pessoas jurAi??dicas, sob a Ai??gide do art. 129 da Lei nA? 11.196, de 2005.

A lei autoriza que os serviAi??os prestados pelos sA?cios da pessoa jurAi??dica contratada possam ser tributados como pessoa jurAi??dica, que, quando tributada pelo Lucro Presumido ou Simples Nacional, tem A?nus tributA?rio menor que a tributaAi??A?o de 27,5% atribuAi??da Ai??s pessoas fAi??sicas.

Normalmente, os casos de fraude se mostram presentes quando restam evidA?ncias de que o sA?cio da pessoa jurAi??dica prestadora de serviAi??o externa possui requisitos de uma relaAi??A?o de emprego, como pessoalidade, subordinaAi??A?o e nA?o-eventualidade.

A FiscalizaAi??A?o destacou uma equipe especAi??fica para tratar desses indAi??cios, com previsA?o de abertura de novos procedimentos fiscais no segundo semestre de 2016.ai???

ai???SonegaAi??A?o PrevidenciA?ria por Registro Indevido de OpAi??A?o pelo Simples Nacional

O regime do Simples implica uma considerA?vel desoneraAi??A?o, com forte impacto na contribuiAi??A?o previdenciA?ria, em razA?o da eliminaAi??A?o da contribuiAi??A?o patronal de 20% sobre a folha de pagamento por percentuais incidentes nas tabelas de incidA?ncia do regime de tributaAi??A?o unificada, que correspondem a uma alAi??quota mA?xima de 7,83% (tabela 3 ai??i?? serviAi??os).

A FiscalizaAi??A?o identificou 13 mil contribuintes que alegam ser optantes do Simples Nacional, mas cuja condiAi??A?o nA?o foi confirmada nos sistemas da RFB como optante regular. A indicaAi??A?o incorreta de que a pessoa jurAi??dica Ai?? optante, implicou em um valor a recuperar de contribuiAi??A?o previdenciA?ria de aproximadamente R$ 450 milhAi??esai???.

ai???Falta de Recolhimento de CarnA?-leA?o por Profissionais Liberais

Foram identificados 15.307 contribuintes que, embora tivessem a obrigaAi??A?o de efetuar o recolhimento mensal do carnA?-leA?o, nA?o o fizeram. Levantamentos preliminares efetuados pela A?rea de seleAi??A?o identificaram um potencial de autuaAi??Ai??es da ordem de R$ 936, 8 milhAi??es. OperaAi??A?o-piloto dessa operaAi??A?o foi realizada em uma RegiA?o Fiscal, com Ai??ndice de recuperaAi??A?o de crAi??dito tributA?rio no primeiro ano das autuaAi??Ai??es superior a 73%ai???.

ai???OmissA?o de Receitas com Base em Notas Fiscais EletrA?nicas

Foram identificadas omissAi??es decorrentes do cruzamento entre a receita bruta oferecida Ai?? tributaAi??A?o e os documentos fiscais emitidos pelos prA?prios contribuintes.

Diante dos indAi??cios robustos dessas infraAi??Ai??es, a FiscalizaAi??A?o deverA? deflagrar operaAi??A?o nacional para a instauraAi??A?o de procedimentos cAi??leres de lanAi??amento. Os indAi??cios de sonegaAi??A?o tributA?ria sA?o superiores a R$ 500 milhAi??esai???.

ai???Financiamento de Aposentaria Especial

A aposentadoria especial Ai?? financiada com recursos provenientes da contribuiAi??A?o para o RAT (riscos ambientais do trabalho) de que trata o inciso II do art. 22 da Lei 8.212, de 1991.

Recentemente, o STF decidiu em Recurso ExtraordinA?rio com repercussA?o geral ser devida a aposentadoria especial mesmo em situaAi??Ai??es que possam reduzir os efeitos nocivos de um agente insalubre.

Foram identificadas empresas cujos empregados tiveram reconhecido o direito a aposentadoria especial, sem que a fonte pagadora tivesse contribuAi??do com os adicionais previstos no Ai?? 6A? do art. 57 da Lei 8.2123 .

Levantamentos iniciais identificaram 206 empresas para anA?lise prioritA?ria, para cujos empregados houve concessA?o de 3.007 benefAi??cios de aposentadoria especial. Nesse pequeno universo, a estimativa de lanAi??amento tributA?rio Ai?? de R$ 500 milhAi??es ai???.

ai???OmissA?o de Receitas ou Rendimentos a Partir de IndAi??cios de MovimentaAi??A?o Financeira IncompatAi??vel

OperaAi??A?o que serA? deflagrada a partir de dados de movimentaAi??A?o financeira prestadas pelas instituiAi??Ai??es financeiras via DeclaraAi??A?o de InformaAi??Ai??es sobre MovimentaAi??A?o Financeira (Dimof), cotejados com receitas de pessoas jurAi??dicas ou rendimentos de pessoas fAi??sicas declarados Ai?? RFB.

Embora nA?o sejam declaradas informaAi??Ai??es sobre as origens e os destinos dos recursos movimentados (os dados sA?o prestados de forma totalizadas por mA?s), foi possAi??vel identificar apenas em 2013, um conjunto de 1.000 pessoas jurAi??dicas com movimentaAi??Ai??es financeiras da ordem de R$ 43,5 bilhAi??es, enquanto o total de receita bruta informada foi de R$ 800 milhAi??es.

A partir desses indAi??cios, a RFB abre um procedimento fiscal e intima o contribuinte a justificar sua movimentaAi??A?o financeiraai???.

ai???CompensaAi??A?o PrevidenciA?ria Informada em GFIP

Os contribuintes devem informar na GFIP o valor corrigido compensado e que foi deduzido da arrecadaAi??A?o nas situaAi??Ai??es em que haja pagamento ou recolhimento indevido, bem como eventuais valores decorrentes da retenAi??A?o sobre a Nota Fiscal/Fatura (Lei nA? 9.711/98).

Por meio de anA?lise do comportamento tributA?rio, serA?o avaliados se os valores informados a tAi??tulo de compensaAi??A?o encontram-se em conformidade com a legislaAi??A?o previdenciA?riaai???.
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Aumento do teto do Simples ficarA? sA? para 2017

Category : Notícias

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p style=text-align: justify;As mudanAi??as mais estruturais no Simples NacionalAi??sA? devem ocorrer em 2017, mesmo que o projeto de lei que prevA? aumento no teto do faturamento do regime tributA?rio seja aprovado em 2016./p
p style=text-align: justify;O presidente do Sebrae Nacional, Guilherme Afif Domingos, acredita que o Crescer Sem Medo (PLC 125/15), pode ser aprovado jA? no inAi??cio do prA?ximo ano. O projeto jA? passou pela ComissA?o de Assuntos EconA?micos (CAE), e estA? pronto para ser votada em PlenA?rio./p
p style=text-align: justify;As alteraAi??Ai??es no Simples NacionalAi??incluem elevaAi??A?o dos limites de faturamento para o intervalo de R$ 900 mil a R$ 14,4 milhAi??es anuais, no caso das empresas de pequeno a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a porte. Atualmente, o intervalo permitido para esse segmento vai de R$ 360 mil a R$ 3,6 milhAi??es./p
p style=text-align: justify;JA? para os microempreendedores individuais MEIAi??, o teto de faturamento deve subir de R$ 60 mil para R$ 90 mil e para a microempresa pode passar de R$ 360 mil para R$ 900 mil./p
p style=text-align: justify;O Crescer sem Medo tambAi??m propAi??e a aplicaAi??A?o de uma progressA?o de alAi??quota como a jA? praticada no Imposto de RendaAi??de Pessoa FAi??sica. Ou seja, quando uma empresa a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a exceder o limite de faturamento da sua faixa, a nova alAi??quota serA? aplicada somente sobre o montante que foi ultrapassado./p
p style=text-align: justify;O presidente do Sebrae acrescenta que foram criadas faixas de saAi??da para o Simples com uma carga tributA?ria de transiAi??A?o. O novo mecanismo de transiAi??A?o e de progressividade permitirA? que as empresas cresAi??am sem medo de sair de um sistema de tributaAi??A?o simples e cair num sistema de tributaAi??A?o complexo, diz./p
p style=text-align: justify;Muitos donos de empresas de pequeno porte freiam o crescimento de sua empresa ou criam novas empresas para nA?o saAi??rem do sistema. Isso nA?o Ai?? bom para a gestA?o da empresa e na maioria das vezes, a saAi??da do Simples para o lucro presumidoa class=classtermo href=http://www.contabeis.com.br/termos-contabeis/lucro_presumido,/a provoca a morte sA?bita de uma empresa que poderia ainda estar no mercado, acrescenta Afif./p
p style=text-align: justify;Perda de receita/p
p style=text-align: justify;Apesar da avaliaAi??A?o do Sebrae de contribuiAi??A?o com o crescimento, a Receita Federal tem se mostrado contrA?ria Ai?? aprovaAi??A?o do Crescer sem Medo./p
p style=text-align: justify;Ao ser questionado pelo DCI sobre o tema, o A?rgA?o enviou uma nota tAi??cnica na qual estima perdas anuais de receita aos cofres pA?blicos da ordem de R$ 12,7 bilhAi??es em 2017, e de R$ 16,1 bilhAi??es em 2018, caso as mudanAi??as no Simples venham a ser implementadas./p
p style=text-align: justify;A perda, somente para o Fundo de ParticipaAi??A?o dos Estados (FPE), seria de R$ 2,436 bilhAi??es em 2017 e de R$ 3,297 bilhAi??es em 2018. JA? o Fundo de ParticipaAi??A?o dos MunicAi??pios (FPM) sofreria reduAi??A?o de R$ 2,549 bilhAi??es em 2017 e de R$ 3,450 em 2018./p
p style=text-align: justify;Os cA?lculos levam em conta a diferenAi??a de arrecadaAi??A?o causada pela proposta da tributaAi??A?o progressiva, com relaAi??A?o Ai??s empresas jA? optantes pelo Simples. Considera tambAi??m a diferenAi??a entre o que as empresas recolhem hoje no lucro presumidoAi??e no lucro reala class=classtermo href=http://www.contabeis.com.br/termos-contabeis/lucro_real,/a e o que recolheriam caso migrassem para o Simples e a migraAi??A?o de atividades para anexos mais benAi??ficos no regime simplificado./p
p style=text-align: justify;A Receita disse ainda que nem no Brasil e nem em nenhum paAi??s do mundo empresas que faturam R$ 14,4 milhAi??es sA?o pequenas. O atual limite, de R$ 3,6 milhAi??es, Ai?? o maior em vigor no mundo, e 97,5% das empresas atualmente optantes pelo Simples NacionalAi??tA?m faturamento de atAi?? R$ 1,8 milhA?o, metade do atual teto, o que evidencia claramente a desnecessidade de alteraAi??A?o nos atuais limites, criticou o A?rgA?o, em nota./p
p style=text-align: justify;Perspectiva/p
p style=text-align: justify;Para Afif Domingos, o nA?mero de micro e pequenas deve continuar em crescimento em 2016, porAi??m com um faturamento mAi??dio mais baixo do que nos anos anteriores, dada a retraAi??A?o da economia. Ele lembra ainda que o Crescer sem Medo inclui a criaAi??A?o da Empresa Simples de CrAi??dito (ESC), onde empresas poderA?o emprestar dinheiro para as pequenas, ajudando na recuperaAi??A?o da atividade./p
p style=text-align: justify;img src=http://www.dci.com.br/imagens/fotos/2015/12/3kjmu30077.jpg alt= //p
p style=text-align: justify;/p

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p style=text-align: justify;Fonte: DCI – SP, Paula Salati/p

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  • 0

Governo decide adiar atAi?? dia 30 prazo do eSocial apA?s problemas no site

Category : Notícias

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p style=text-align: justify;O governo federal decidiu adiar o prazo de cadastro e pagamento do eSocial, o Simples DomAi??stico, que unifica o recolhimento dos tributos devidos aos empregados domAi??sticos, como FGTS e INSSa class=classtermo href=http://www.contabeis.com.br/termos-contabeis/inss,/a e que terminaria nesta sexta-feira (6). Uma portaria serA? publicada nesta quinta-feira pelo governo prorrogando o prazo de pagamento atAi?? o dia 30 deste mA?s.!–more–/p
p style=text-align: justify;A Receita Federal informou em nota nesta quarta-feira (4) que, devido a problemas tAi??cnicos, apenas 22,9% das pessoas que tentaram emitir a guia de pagamento do Simples DomAi??stico haviam conseguido fazA?-lo atAi?? as 19h, a dois dias do prazo inicial./p
p style=text-align: justify;As medidas adotadas para solucionar os problemas de instabilidade nos sistemas informatizados do site do eSocial ainda nA?o sA?o suficientes para garantir que todos os empregadores domAi??sticos consigam imprimir o Documento de ArrecadaAi??A?o do eSocial ai??i?? DAE atAi?? a prA?xima sexta-feira, 6 de novembro, justificou a Receita./p
p style=text-align: justify;Diante dessa situaAi??A?o, a Receita Federal propA?s e os Ministros da Fazenda e do Trabalho e PrevidA?ncia Social editarA?o portaria conjunta que prorrogarA? o prazo para pagamento do DAE atAi?? o A?ltimo dia A?til de novembro. A medida permitirA? que o Serpro (ServiAi??o Federal de Processamento de Dados) conclua a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a seu trabalho de saneamento dos problemas dos sistemas, oferecendo aos empregadores mais tempo e qualidade nos serviAi??os oferecidos no site do eSocial./p
p style=text-align: justify;Segundo a Receita, os contribuintes que emitiram o DAE com vencimento em 6 de novembro poderA?o pagar o documento atAi?? essa data ou emitir outro DAE para pagamento atAi?? a data do novo vencimento./p
p style=text-align: justify;strongInstabilidade no sistema/strong
Mais cedo, o ministro da Fazenda, Joaquim Levy a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a, jA? tinha admitido que o prazo poderia ser prorrogado em razA?o dos problemas tAi??cnicos para emitir a guia de pagamento dos tributos./p
p style=text-align: justify;AtAi?? a vAi??spera, a Receita descartava qualquer possibilidade de mudanAi??a na data. Mas, nesta quarta-feira, o Fisco passou a cogitar a possibilidade, diante dos problemas enfrentados pelos empregadores para emitir a guia./p
p style=text-align: justify;A Receita informou que solicitou nesta quarta ao ServiAi??o Federal de Processamento de Dados (Serpro) uma avaliaAi??A?o tAi??cnica definitiva sobre a instabilidade do programa. Essa avaliaAi??A?o serviria de base para o governo decidir quanto Ai?? possibilidade de prorrogaAi??A?o dos prazos do eSocial, disse a Receita, em nota divulgada mais cedo./p
p style=text-align: justify;Fonte: globo.com/p

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ObrigaAi??Ai??es de final de ano ai??i?? 13Ai?? salA?rio

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Category : Notícias

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p style=text-align: justify;InstituAi??do pela Lei 4.090, de 1962, o 13Ai?? salA?rio Ai?? um benefAi??cio concedido a todos os que trabalham sob o regime da CLT (ConsolidaAi??A?o das Leis do Trabalho), funcionA?rios pA?blicos, aposentados e pensionistas brasileiros. Ele corresponde a 1/12 de toda a remuneraAi??A?o recebida ao longo do ano e deve ser pago a qualquer trabalhador com vAi??nculo empregatAi??cio que tenha cumprido pelo menos 15 dias de serviAi??o.!–more–/p
p style=text-align: justify;Hoje, o benefAi??cio originalmente chamado de ai???gratificaAi??A?o de natalai??? tambAi??m Ai?? assegurado pela ConstituiAi??A?o Federal de 1988, segundo a qual ele Ai?? garantido a todo trabalhador ai???urbano, rural, avulso e domAi??sticoai???. EstA? se perguntando como isso deve ser feito na prA?tica? EntA?o acompanhe nosso artigo de hoje e confira como calcular e pagar o 13Ai?? salA?rio dos seus funcionA?rios, alAi??m dos impostos relacionados ao benefAi??cio./p
p style=text-align: justify;CA?lculo: dever do empregador/p
p style=text-align: justify;Entre os diversos deveres do empregador estA? o de calcular o valor exato do 13Ai?? salA?rio, de modo proporcional aos meses e dias trabalhados em um ano. Para isso, Ai?? preciso aplicar uma fA?rmula matemA?tica, dividindo o salA?rio mensal do seu funcionA?rio por doze e multiplicando o resultado pela quantidade de meses de serviAi??o (em linguagem matemA?tica: 13Ai?? = (salA?rio / 12) x meses trabalhados). Caso a data inicial do contrato nA?o tenha sido o primeiro dia do mA?s, o benefAi??cio deve ser calculado em cima dos meses completos e, tambAi??m, dos dias ai???avulsosai??? que ele trabalhou no primeiro mA?s./p
p style=text-align: justify;Ai?? importante salientar que horas extras, adicionais noturnos e de insalubridade e comissAi??es recebidas durante o ano sA?o considerados parte da remuneraAi??A?o do empregado e por isso tambAi??m entram na conta. Assim, vocA? deve somA?-los ao valor total recebido no ano antes de calcular o 13Ai?? proporcional. Por outro lado, nA?o Ai?? necessA?rio acrescentar outros benefAi??cios ao cA?lculo, como vale-transporte, vale-alimentaAi??A?o e vale-refeiAi??A?o./p
p style=text-align: justify;Pagamento em atAi?? duas parcelas/p
p style=text-align: justify;Segundo a legislaAi??A?o, vocA? pode pagar o benefAi??cio de uma sA? vez ou em duas parcelas. No primeiro caso, isso deve ser feito atAi?? o quinto dia A?til de dezembro. JA? se a escolha for pelo parcelamento, a primeira parte Ai?? paga entre 1A? de fevereiro e 30 de novembro, e a segunda atAi?? 20 de dezembro./p
p style=text-align: justify;Nos dois casos, Ai?? necessA?rio descontar o INSS e o Imposto de Renda. Se a sua opAi??A?o for por parcelar a gratificaAi??A?o, esses descontos devem ser feitos na segunda parcela, que, com isso, ficarA? menor que a primeira./p
p style=text-align: justify;E o 13Ai?? salA?rio para funcionA?rios demitidos, como fica?/p
p style=text-align: justify;Essa Ai?? uma situaAi??A?o que pode ocorrer a qualquer momento e para a qual Ai?? bom ficar atento: se algum funcionA?rio pedir demissA?o ou for demitido sem justa causa, Ai?? preciso sim pagar o 13Ai?? salA?rio proporcional ao tempo de serviAi??o durante aquele ano. Nesse caso, o pagamento nA?o Ai?? realizado no fim do ano, mas sim junto Ai??s demais verbas devidas no momento da rescisA?o contratual. JA? em caso de demissA?o com justa causa, o empregador nA?o Ai?? obrigado a pagar essa gratificaAi??A?o, como apontam tanto a lei quanto as decisAi??es judiciais sobre o assunto./p
p style=text-align: justify;Essas foram nossas dicas sobre como funcionam o cA?lculo e o pagamento do 13Ai?? salA?rio, processo que pode ser otimizado com um software seguro e eficiente de gestA?o. E vocA?, como faz na sua empresa? Queremos saber!/p
p style=text-align: justify;MatAi??ria: http://blog.sage.com.br/obrigacoes-de-final-de-ano-13-salario//p
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  • 0

MPEs e MEIs representam 63% dos clientes de escritA?rios contA?beis no Brasil

Category : Notícias

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Os pequenos negA?cios correspondem a 20% do PIB do Brasil, o que demonstra a importA?ncia do segmento para a economia nacional. A relevA?ncia das micro e pequenas empresas (MPES) e dos microempreendedores individuais (MEIS) pode ser demonstrada, por exemplo, por sua participaAi??A?o como clientes em escritA?rios contA?beis, que a nAi??vel nacional chega a 63%. Os dados sA?o da FederaAi??A?o Nacional das Empresas de ServiAi??os ContA?beis e das Empresas de Assessoramento, PerAi??cias, InformaAi??Ai??es e Pesquisas (Fenacon).!–more–

O potencial econA?mico das MPEs e dos MEIs promove uma necessidade de assessoramento, viabilizado justamente pela gestA?o contA?bil por escritA?rios especializados nesse nicho. Segundo estudo da federaAi??A?o, os serviAi??os oferecidos incluem anA?lise de resultados, apoio gerencial, apoio na informatizaAi??A?o e sistemas, balancetes com indicadores gerenciais, orientaAi??A?o para participaAi??A?o em licitaAi??Ai??es pA?blicas, orientaAi??A?o para acesso a linhas de crAi??dito, interferA?ncia em relaAi??Ai??es societA?rias, equalizaAi??A?o de passivos e apoio em saA?de ocupacional.

A interaAi??A?o entre as organizaAi??Ai??es funciona como um meio de fortalecA?-las e tornA?-las competitivas no mercado, conforme aponta o presidente da Fenacon, Mario Berti.
– O pequeno negA?cio precisa de um bom gerenciamento contA?bil. Dessa maneira, Ai?? possAi??vel obter sucesso mesmo com os entraves burocrA?ticos e as dificuldades enfrentadas pelos empreendedores no paAi??s – avalia.

Fonte: Monitor Digital

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  • 0

Carteira de trabalho digital: como funciona e quais sA?o as vantagens.

Category : Notícias

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A carteira de trabalho Ai?? um dos documentos mais importantes para o cidadA?o brasileiro. Ela atesta os locais onde aquele profissional teve vAi??nculo empregatAi??cio, mostrando o tempo de contrato e outros dados trabalhistas de cada indivAi??duo. No entanto, seu tempo de emissA?o era um problema, especialmente para quem precisava de celeridade para ingressar em um novo emprego.!–more–

Por essa razA?o, o governo criou a nova carteira de trabalho digital. Ela chegou hA? pouco tempo, mas jA? tem gerado grandes e positivas mudanAi??as. Batendo recorde de impressAi??es, pode ser produzida em questA?o de minutos e traz diversas outras vantagens. Quer entender melhor como ela funciona? Confira nosso artigo sobre a carteira de trabalho digital:

Como funciona?

Com a integraAi??A?o de dados do Governo Federal, as informaAi??Ai??es a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a trabalhistas e previdenciA?rias sA?o mais facilmente acessadas e cruzadas. Isso permite que o cidadA?o faAi??a a requisiAi??A?o do documento e receba no ato ou que agende eletronicamente o pedido da carteira.

Pelo novo sistema, Ai?? possAi??vel saber se o trabalhador tem, por exemplo, outros documentos vA?lidos, se recebe benefAi??cios federais ou se tem o nA?mero de PIS ativo. Essa presteza Ai?? muito A?til na hora de combater fraudes de concessA?o irregular de benefAi??cios trabalhistas, entre outras situaAi??Ai??es pouco desejA?veis tanto para o governo quanto para o contribuinte.

nbsp;

Para quem precisa solicitar uma segunda via, o banco de dados integrado do MinistAi??rio do Trabalho e Emprego tambAi??m Ai?? extremamente A?til. Agora, em vez de precisar recorrer Ai??s empresas nas quais jA? trabalhou para comprovar seus vAi??nculos anteriores, os dados estA?o gravados com todo o histA?rico e todos os direitos estA?o reservados e garantidos.

E o melhor de tudo: o trabalhador nA?o precisa desembolsar nada. O documento Ai?? 100% gratuito e nem a foto de registro Ai?? paga, jA? que o novo retrato digital serA? tirado no ato da requisiAi??A?o.

strongO que muda na prA?tica?/strong

Na prA?tica, o cidadA?o somente se beneficiarA? das mudanAi??as. Ele estA? mais seguro e tem mais celeridade nos seus requerimentos. A carteira de trabalho digital permite a modernizaAi??A?o de diversos serviAi??os oferecidos pelo governo federal, entre eles estA?o o novo sistema de seguro-desemprego com biometria, a certidA?o negativa de dAi??bito e o Portal Mais Emprego, que permite que haja oferta de cursos de qualificaAi??A?o, oferta de vagas de trabalho e conferA?ncia de requerimentos.

Vale lembrar que quem possui a carteira de trabalho convencional nA?o precisa pedir a outra agora: a antiga ainda Ai?? vA?lida. SA? ocorre a impressA?o e validaAi??A?o pelo novo sistema se houver pedido de segunda via ou emissA?o da primeira.

strongQuais sA?o as vantagens?/strong

Como jA? falamos, o tempo de emissA?o foi bastante reduzido (agora nA?o dura mais do que 20 minutos) e nA?o hA? mais gasto de dinheiro para retirar o documento (a nova carteira de trabalho digital Ai?? grA?tis e atAi?? a foto Ai?? feita na hora). O sistema integrado de informaAi??Ai??es deixa os dados dos trabalhadores muito mais seguros e protege a populaAi??A?o ai??i?? e o governo ai??i?? contra aAi??Ai??es trabalhistas fraudulentas que lesam o Estado e trazem prejuAi??zos para a economia brasileira.

A carteira de trabalho digital, em suma, Ai?? um passo importante no processo de reestruturaAi??A?o da rede de atendimento do MinistAi??rio do Trabalho visando melhorar a experiA?ncia e a relaAi??A?o do cidadA?o com o poder pA?blico.

Fonte: Blog Sage
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  • 0

Aprovada nova fA?rmula para cA?lculo de aposentadorias

Category : Notícias

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A CA?mara dos Deputados aprovou no inAi??cio da tarde desta quarta-feira a Medida ProvisA?ria 676/15, que cria uma nova fA?rmula para o cA?lculo de aposentadorias.!–more–

O texto Ai?? resultado de um acordo com o governo, que vetou a primeira proposta do Legislativo de criaAi??A?o da regra 85/95 ai??i?? soma da idade e o tempo de contribuiAi??A?o para mulheres e homens respectivamente.

Na medida proposta por uma comissA?o especial, que negociou com o Planalto uma migraAi??A?o que ocorreria atAi?? 2018, em uma escala que comeAi??aria com 85/95 e terminaria com a fA?rmula 90/100.

Poucos minutos antes de abrir a sessA?o da CA?mara, marcada para evitar a votaAi??A?o de vetos presidenciais hoje (30), o presidente da Casa, Eduardo Cunha (PMDB-RJ) garantiu que a medida nA?o pode ser vista como ai???birraai??? com Senado.

O presidente do Senado, Renan Calheiros, decidiu nA?o incluir na pauta do Congresso o veto publicado em ediAi??A?o especial do DiA?rio do Congresso de ontem sobre o projeto da minirreforma polAi??tica, que trata do financiamento privado de campanha, voto impresso e da janela partidA?ria.

ai???NinguAi??m estA? fazendo birra de nada. NA?o tem objetivo nenhum disto. Existe uma matAi??ria que se lutou para que fosse publicada em ediAi??A?o extraordinA?ria do DiA?rio Oficial para que se permitisse que fosse hoje [para a pauta do Congresso] e aAi?? nA?o pautar. Ai?? esse o problemaai???, explicou Cunha.

A sessA?o da CA?mara foi uma imposiAi??A?o dos lAi??deres parlamentares que queriam definir estes pontos da legislaAi??A?o eleitoral atAi?? sexta-feira (2), prazo para que as regras valham para as eleiAi??Ai??es do prA?ximo ano.

Segundo Eduardo Cunha, se nA?o votar hoje, a pauta do Congresso pode ser vencida, sem problemas na prA?xima semana. Mas a base aliada quer esgotar temas – reajuste do salA?rio de servidores da JustiAi??a e o texto que vincula o Ai??ndice de correAi??A?o de aposentadorias ao usado no ajuste do salA?rio mAi??nimo.

Por resoluAi??A?o do Congresso, a sessA?o de a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a vetos tem que ocorrer na terceira terAi??a-feira de todo o mA?s. No caso de nA?o haver quA?rum, a pauta Ai?? adiada para a terAi??a-feira seguinte. E foi este o argumento usado por Cunha para explicar que nA?o hA? uma questA?o direta com o Senado.

ai???O que foi combinado comigo foi que eu nA?o fizesse a sessA?o. Ai?? uma questA?o polAi??tica. Foi uma determinaAi??A?o dos lAi??deres, tanto da situaAi??A?o quanto da oposiAi??A?o. SA? nA?o participaram desta decisA?o os lAi??deres do PT, do PcdoB e do PDT. Eu tenho pauta. A Casa nA?o vai ficar paradaai???, afirmou Cunha.

Fonte: AgA?ncia Brasil
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  • 0

Como a nova lei dos empregados domAi??sticos pesa no bolso

Category : Notícias

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div id=conteudoNoticia class=box
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div

A partir desta quinta-feira, dia 1A? de outubro, quem contrata o serviAi??o de um trabalhador domAi??stico terA? de desembolsar, em mAi??dia, 7% a mais por mA?s para pagar todos os benefAi??cios do empregado.
!–more–
Ai?? o que aponta estimativa do Conta do Lar, site que ajuda empregadores a se organizarem para cumprir as novas regras da chamada strongPEC das domAi??sticas/strong.

A lei, que amplia os direitos dos empregados domAi??sticos, foi sancionada em maio pela presidente Dilma Rousseff e entra em vigor a partir do dia 1A?.

strongO que muda /strong

A Lei das DomAi??sticas (Lei Complementar nA? 150/2015) torna obrigatA?rio o recolhimento mensal do strongFGTS/strong pelo empregador, que deve ser equivalente a 8% do salA?rio do trabalhador, e o pagamento antecipado da multa rescisA?ria que corresponde a 3,2% do salA?rio mensal e pode ser sacada pelo empregado em caso de demissA?o sem justa a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a causa. O FGTS jA? podia ser recolhido pelo empregador antes, mas a contribuiAi??A?o era opcional.

O empregador tambAi??m passa a ter de pagar mensalmente o strongseguro/strong contra acidentes de trabalho, que equivale a 0,8% do salA?rio do empregado.

Por outro lado, a alAi??quota do strongINSS/strong a ser recolhida sobre o salA?rio dos domAi??sticos foi reduzida de 12% para 8%. ai???Essa reduAi??A?o possibilita que as mudanAi??as nas regras nA?o onerem tanto o strongorAi??amento/strong do empregadorai???, diz Artur da Silva, CEO do Conta do Lar.

Veja a seguir a simulaAi??A?o dos gastos com empregados domAi??sticos antes e depois da legislaAi??A?o para trA?s faixas salariais.

strongFaixa salarial de R$ 788,00/strong
div class=overflow-wrapper
table class=embedded-table
tbody
tr class=even-row
thBenefAi??cios/th
thAntes da lei/th
thDepois da lei/th
/tr
tr class=odd-row
tdFGTS/td
tdOpcional/td
tdR$ 63,04 (8%)/td
/tr
tr class=even-row
tdINSS/td
tdR$ 94,56 (12%)/td
tdR$ 63,04 (8%)/td
/tr
tr class=odd-row
tdFGTS – ProvisA?o de multa/td
tdRecolhida na rescisA?o/td
tdR$ 25,22 (3,2%)/td
/tr
tr class=even-row
tdSeguro contra acidentes de trabalho/td
tdNA?o era cobrado/td
tdR$ 6,30 (0,8%)/td
/tr
tr class=odd-row
tdTotal de contribuiAi??Ai??es ao governo por mA?s/td
tdR$ 94,56/td
tdR$ 157,59/td
/tr
/tbody
/table
/div
strongFaixa salarial de R$ 953,47/strong
div class=overflow-wrapper
table class=embedded-table
tbody
tr class=even-row
thBenefAi??cios/th
thAntes da lei/th
thDepois da lei/th
/tr
tr class=odd-row
tdFGTS/td
tdOpcional/td
tdR$ 76,28 (8%)/td
/tr
tr class=even-row
tdINSS/td
tdR$ 114,42 (12%)/td
tdR$ 76,28 (8%)/td
/tr
tr class=odd-row
tdFGTS – ProvisA?o de multa/td
tdRecolhida na rescisA?o/td
tdR$ 30,51 (3,2%)/td
/tr
tr class=even-row
tdSeguro contra acidentes de trabalho/td
tdNA?o era cobrado/td
tdR$ 7,63 (0,8%)/td
/tr
tr class=odd-row
tdTotal de contribuiAi??Ai??es ao governo por mA?s/td
tdR$ 114,42/td
tdR$ 190,70/td
/tr
/tbody
/table
/div
strongFaixa salarial de R$ 1.576,00/strong
div class=overflow-wrapper
table class=embedded-table
tbody
tr class=even-row
thBenefAi??cios/th
thAntes da lei/th
thDepois da lei/th
/tr
tr class=odd-row
tdFGTS/td
tdOpcional/td
tdR$ 126,08 (8%)/td
/tr
tr class=even-row
tdINSS/td
tdR$ 189,12 (12%)/td
tdR$ 126,08 (8%)/td
/tr
tr class=odd-row
tdFGTS – ProvisA?o de multa/td
tdRecolhida na rescisA?o/td
tdR$ 50,43 (3,2%)/td
/tr
tr class=even-row
tdSeguro contra acidentes de trabalho/td
tdNA?o era cobrado/td
tdR$ 12,61 (0,8%)/td
/tr
tr class=odd-row
tdTotal de contribuiAi??Ai??es ao governo por mA?s/td
tdR$ 189,12/td
tdR$ 315,20/td
/tr
/tbody
/table
/div
emFonte: Conta do lar/em

Todos os novos benefAi??cios poderA?o ser recolhidos de uma vez sA? por meio do Simples DomAi??stico, contribuiAi??A?o que unifica todos os recolhimentos obrigatA?rios. A emissA?o da guia do Simples DomAi??stico poderA? ser feita na pA?gina do eSocial.

Na pA?gina, o empregador poderA? cadastrar os trabalhadores domAi??sticos e gerar a guia de recolhimento do Fundo de Garantia por Tempo de ServiAi??o FGTS .

Ao informar o valor do salA?rio do empregado, o total a ser pago serA? calculado automaticamente e, logo em seguida, serA? gerado o boleto, que deverA? ser quitado na rede bancA?ria. O primeiro, referente ao pagamento do mA?s de outubro, vence no dia 7 de novembro (conheAi??a 4 sites que ensinam as novas regras da PEC das domAi??sticas).

strongTrabalhador ganha direito a adicional noturno/strong

A partir do dia 1A? de outubro, o trabalhador tambAi??m passa a ter direito ao adicional noturno, aplicado ao trabalho realizado entre as 22h e 5h. Nesse perAi??odo, haverA? um acrAi??scimo de 20% sobre o valor pago pela hora normal.

Apesar de ter peso no orAi??amento do empregador, a estimativa de aumento de gastos e simulaAi??Ai??es feita pela Conta do Lar nA?o incluiu o adicional noturno, cujo valor irA? variar caso a caso

strongEmpregados tambAi??m terA?o outros benefAi??cios, mas que nA?o serA?o responsabilidade do patrA?o/strong

O empregado domAi??stico tambAi??m passarA?, a partir do dia 1A?, a receber outros benefAi??cios, como seguro-desemprego de atAi?? trA?s meses, em caso de demissA?o; e salA?rio-famAi??lia caso tenha filhos de atAi?? 14 anos, equivalente a 37,18 reais para quem ganha atAi?? 725,02 reais e a 26,20 reais para quem recebe atAi?? 1.089,72 reais.

Mas enquanto o valor do salA?rio-famAi??lia poderA? ser compensado quando o patrA?o fizer o recolhimento da contribuiAi??A?o previdenciA?ria, o seguro-desemprego serA? pago pelo governo. Portanto, ambos nA?o acarretam despesas extras ao empregador.

strongNovas regras exigem cautela do empregador
/strong

Transformar a empregada domAi??stica em diarista ou reduzir sua carga horA?ria de trabalho para fugir do aumento dos custos pode render aAi??Ai??es judiciais por precarizaAi??A?o das condiAi??Ai??es de trabalho do empregado.

Artur da Silva aponta que Ai?? preferAi??vel arcar com os custos para demitir o funcionA?rio e contratar outro sob um novo regime de trabalho. ai???Dessa forma, o direito adquirido dos funcionA?rios Ai?? preservadoai???.

Fonte: Exame.com

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  • 0

Projeto altera regras da aposentadoria

Category : Notícias

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O segurado que preencher o requisito para se aposentar por tempo de contribuiAi??A?o poderA? optar pela nA?o incidA?ncia do fator previdenciA?rio no cA?lculo de sua aposentadoria quando a soma de sua idade e de seu tempo de contribuiAi??A?o for igual ou superior a 95 pontos, se homem, observando o tempo mAi??nimo de contribuiAi??A?o de 35 anos. Ou igual ou superior a 85 pontos, se mulher, com 30 anos de contribuiAi??A?o. As somas de idade e de tempo de contribuiAi??A?o serA?o majoradas em um ponto a partir de 31/12/2018 (86/96); a partir de 31/12/2020 (87/97); a partir de 31/12/2022 (88/98); a partir de 31/12/2024 (89/99); e a partir de 31/12/2026 (90/100). A aplicabilidade da fA?rmula 95/85 serA? adotada atAi?? 31 de dezembro de 2018.!–more–

As regras constam do projeto de lei de conversA?o (PLV) 15/2015, oriundo da Medida ProvisA?ria (MP) a class=external-link href=http://www25.senado.leg.br/web/atividade/materias/-/materia/121847676/2015/a, que cria uma nova fA?rmula de cA?lculo da aposentadoria, em alternativa ao Projeto de Lei de ConversA?o (PLV) a class=external-link href=http://www.camara.gov.br/proposicoesWeb/fichadetramitacao?idProposicao=12295094/2015/a, vetado em junho pela presidente Dilma Rousseff. O projeto oriundo da MP, que perde a validade em 15 de outubro, ainda serA? votado nos PlenA?rios do Senado e da CA?mara, onde deverA? sofrer alteraAi??Ai??es. O relatA?rio da matAi??ria foi aprovado quarta-feira (23) na comissA?o mista encarregada de emitir parecer sobre a medida.

De acordo com o projeto, o tempo mAi??nimo de contribuiAi??A?o do professor e da professora que comprovarem exclusivamente tempo de efetivo exercAi??cio de magistAi??rio na educaAi??A?o infantil e no ensino fundamental e mAi??dio serA? de, respectivamente, 30 e 25 anos, acrescidos 5 pontos Ai?? soma da idade com o tempo de contribuiAi??A?o.

Ao segurado que optar por permanecer em atividade, se mais vantajoso, Ai?? assegurado o direito ao cA?lculo do salA?rio-benefAi??cio com base na expectativa de sobrevida presente na tA?bua de mortalidade vigente na data de cumprimento dos requisitos necessA?rios Ai?? aposentadoria por tempo de contribuiAi??A?o, considerando a idade e o tempo de contribuiAi??A?o no momento de requerimento do benefAi??cio.

A MP 676/2015 tambAi??m altera a legislaAi??A?o que trata da concessA?o de pensA?o por morte e emprAi??stimo consignado, da concessA?o do seguro desemprego durante o perAi??odo de defeso, do regime de previdA?ncia complementar de servidores pA?blicos federais titulares de cargo efetivo, e do pagamento de emprAi??stimos realizados por entidades fechadas e abertas de previdA?ncia complementar.
h3bAssociaAi??A?o em cooperativas/bb/b/h3
De acordo com o projeto, a associaAi??A?o em cooperativa agropecuA?ria ou de crAi??dito rural nA?o descaracteriza a condiAi??A?o de segurado especial. A mesma condiAi??A?o nA?o serA? assegurada ao membro de grupo familiar que possuir outra fonte de rendimento, exceto se decorrente de exercAi??cio de mandato de vereador do municAi??pio onde desenvolve a atividade rural, ou de dirigente, membro de conselho de administraAi??A?o ou fiscal de cooperativa rural constituAi??da exclusivamente por segurados especiais, ou de cooperativa de crAi??dito rural.
h3bBeneficiA?rios da PrevidA?ncia/b/h3
SA?o beneficiA?rios do Regime Geral de PrevidA?ncia Social (RGPS), na condiAi??A?o de dependentes do segurado, o cA?njuge; o cA?njuge divorciado ou separado judicialmente ou de fato, com percepAi??A?o de pensA?o alimentAi??cia estabelecida judicialmente; o companheiro ou companheira que comprove uniA?o estA?vel como entidade familiar. TambAi??m sA?o considerados dependentes o filho que atenda a um dos seguintes requisitos: seja menor de 21 anos; seja invA?lido; tenha deficiA?ncia grave ou deficiA?ncia intelectual ou mental. Na mesma condiAi??A?o estA?o a mA?e e o pai que comprovem dependA?ncia econA?mica do segurado; e o irmA?o de qualquer condiAi??A?o que comprove dependA?ncia econA?mica do segurado.
h3bPensA?o por morte/b/h3
A pensA?o por morte serA? devida ao conjunto dos dependentes do segurado que falecer, aposentado ou nA?o, a contar da data do A?bito, quando requerida atAi?? 90 dias depois da ocorrA?ncia. O direito Ai?? percepAi??A?o de cada cota individual cessarA? para o filho, a pessoa a ele equiparada ou o irmA?o, de ambos os sexos, ao completar 21 anos de idade, salvo se for invA?lido ou tiver deficiA?ncia intelectual ou mental ou deficiA?ncia grave. O exercAi??cio de atividade remunerada, inclusive na condiAi??A?o de microempreendedor individual, nA?o impede a concessA?o ou manutenAi??A?o da parte individual da pensA?o do dependente com deficiA?ncias.
h3bDescontos em benefAi??cios/b/h3
Podem ser descontados dos benefAi??cios o pagamento de emprAi??stimos, financiamentos, cartAi??es de crAi??dito e operaAi??Ai??es de arrendamento mercantil concedidos por instituiAi??Ai??es financeiras e sociedades de arrendamento mercantil, ou por entidades fechadas ou abertas de previdA?ncia complementar, pA?blicas e privadas, quando expressamente autorizado pelo beneficiA?rio, atAi?? o limite de 35% do valor do benefAi??cio, sendo 5% destinados exclusivamente Ai?? amortizaAi??A?o de despesas contraAi??das por meio de cartA?o de crAi??dito; ou utilizaAi??A?o com a finalidade de saque por meio do cartA?o de crAi??dito.
h3bSeguro-defeso/b/h3
A concessA?o do benefAi??cio nA?o serA? extensAi??vel Ai??s atividades de apoio Ai?? pesca, excetuadas as exercidas pelos familiares do pescador artesanal que satisfaAi??am os requisitos e as condiAi??Ai??es legais, e desde que o apoio seja prestado diretamente pelo familiar ao pescador artesanal, e nA?o a terceiros.

Para se habilitar ao seguro-defeso, o pescador deverA? apresentar ao INSS o registro como pescador profissional, categoria artesanal, ou assemelhado ao pescador artesanal, devidamente atualizado no Registro Geral da Atividade Pesqueira (RGP), emitido pelo MinistAi??rio da Pesca e Aquicultura com antecedA?ncia mAi??nima de um ano, contado da data de requerimento do benefAi??cio.

Considera-se assemelhado ao pescador artesanal o familiar que realiza atividade de apoio Ai?? pesca, exercendo trabalhos de confecAi??A?o e de reparos de artes e apetrechos de pesca e de reparos em embarcaAi??Ai??es de pequeno porte. Ou atuando no processamento do produto da pesca artesanal, prestada a membro do grupo familiar registrado como pescador profissional, categoria artesanal.
h3bPrevidA?ncia complementar/b/h3
Os servidores pA?blicos titulares de cargo efetivo da UniA?o, autarquias e fundaAi??Ai??es, inclusive os membros do Poder JudiciA?rio, do MinistAi??rio PA?blico da UniA?o e do Tribunal de Contas da UniA?o com remuneraAi??A?o superior ao limite mA?ximo estabelecido para os benefAi??cios do Regime Geral de PrevidA?ncia Social, que venham a ingressar no serviAi??o pA?blico a partir do inAi??cio da vigA?ncia do regime de previdA?ncia complementar, serA?o automaticamente inscritos no respectivo plano de previdA?ncia complementar desde a data de entrada em exercAi??cio.

Fica assegurado ao participante o direito de requerer, a qualquer tempo, o cancelamento de sua inscriAi??A?o, nos termos do regulamento do plano de benefAi??cios. Na hipA?tese do cancelamento ser requerido no prazo de atAi?? 90 dias da data da inscriAi??A?o, fica assegurado o direito Ai?? restituiAi??A?o integral das contribuiAi??Ai??es vertidas, a ser paga em atAi?? 60 dias do pedido de cancelamento, corrigidas monetariamente. O cancelamento da inscriAi??A?o nA?o constitui resgate. A contribuiAi??A?o aportada pelo patrocinador serA? devolvida Ai?? respectiva fonte pagadora no mesmo prazo da devoluAi??A?o da contribuiAi??A?o aportada pelo participante.
h3bEmprAi??stimo consignado/b/h3
Os titulares de benefAi??cios de aposentadoria e pensA?o do Regime Geral de PrevidA?ncia Social poderA?o autorizar o Instituto Nacional do Seguro Social a descontar de seus benefAi??cios, para fins de amortizaAi??A?o, valores referentes ao pagamento mensal de emprAi??stimos, financiamentos, cartAi??es de crAi??dito e operaAi??Ai??es de arrendamento mercantil. Equiparam-se a essas aAi??Ai??es as realizadas com entidades abertas ou fechadas de previdA?ncia complementar pelos respectivos participantes ou assistidos.
p class=text-mutedFonte: a href=http://www12.senado.leg.br/noticias/materias/2015/09/24/projeto-altera-regras-da-aposentadoria?utm_source=midias-sociaisamp;utm_medium=midias-sociaisamp;utm_campaign=midias-sociaisSENADO FEDERAL/a/p
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  • 0

22 de setembro, Dia do Contador

Category : Notícias

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HA? exatamente 70 anos, o dia 22 de setembro foi instituAi??do como o Dia do Contador, por ter sido criado, nesta data, ocurso de graduaAi??A?o em CiA?ncias ContA?beis. De lA? pra cA?, muita coisa mudou, mas um fato Ai?? certo: celebrar o Dia do Contador Ai?? uma enorme honra neste momento tA?o especial para a profissA?o que estA? em plena ascensA?o devido, principalmente, ao advento do Sistema PA?blico de EscrituraAi??A?o Digital ai??i?? Sped, bem como do surgimento acelerado das micro e pequenas empresas em todo o territA?rio nacional.!–more–

Hoje a profissA?o Ai?? vista como um instrumento de controle do patrimA?nio das empresas e dos A?rgA?os governamentais. Literalmente, a Contabilidade se tornou a alma da empresa, independentemente do porte ou segmento.

Com as normas internacionais de contabilidade (International a style=color: #333; href=http://www.betteroutfitideas.com/5-must-items-lingerie-sexy-outfit-ideas/ target=_blank5 sexy outfit ideas recommend to you/a Financial Reporting Standards ai??i?? IFRS e o Sped, que veio, literalmente, para revolucionar a forma de prestaAi??A?o de contas, nA?o deixando mais espaAi??os para o famoso jeitinho brasileiro, houve uma verdadeira reviravolta na profissA?o, afinal ambas estimularam profissionais e aspirantes Ai?? profissA?o a estudarem e se atualizarem sobre o assunto, se adaptando o mais rA?pido possAi??vel para conscientizar os empresA?rios a modificarem os procedimentos operacionais internos que influenciam no processo de contabilizaAi??A?o.

No ano passado, uma pesquisa realizada pela empresa de recrutamento Robert Half apontou que a A?rea de Contabilidade estA? em alta no mercado brasileiro. Portanto, nA?o restam dA?vidas de que os profissionais da A?rea tA?m que olhar para o presente e, principalmente, para o futuro, jA? que a globalizaAi??A?o dos mercados, a formaAi??A?o dos blocos econA?micos e a tecnologia trouxeram grande leque de oportunidades para todos nA?s.

Hoje, nenhum profissional da Contabilidade pode se dar ao luxo de observar ao seu redor e acreditar que basta fazer uma Contabilidade voltada somente para o lado regional. Muito pelo contrA?rio: Ai?? de praxe ampliar os horizontes e pensamentos, uma vez que as mudanAi??as dos conhecimentos e informaAi??Ai??es contA?beis tA?m acontecido numa velocidade assustadora e os fiscos das trA?s esferas de poder editam e publicam, quase que diariamente, Medidas ProvisA?rias, Leis, Decretos, InstruAi??Ai??es Normativas, ResoluAi??Ai??es, Portarias, Atos DeclaratA?rios, entre outras legislaAi??Ai??es que estA?o sempre na rotina profissional destes trabalhadores.

Diante de tantas novidades e adaptaAi??Ai??es, nA?s, do Sindicato dos Contabilistas de SA?o Paulo ai??i?? Sindcont-SP, acreditamos no potencial da Contabilidade e, principalmente, do contador brasileiro, na garra, na Ai??tica, no dinamismo e na forAi??a de vontade dos profissionais contA?beis. NA?o Ai?? a toa que a A?rea tem evoluAi??do de forma considerA?vel, mesmo em tempos difAi??ceis como esses que estamos vivenciando neste ano, o que muito nos orgulha, jA? que todas as nossas aAi??Ai??es e projetos, na Entidade, sA?o direcionados aos colegas contabilistas, sempre com o propA?sito de aprimorar e desenvolver a profissA?o. ParabAi??ns pelo dia 22 de setembro, parabAi??ns contador que participa do processo de construAi??A?o de um Brasil melhor.
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