{"id":2679,"date":"2024-04-18T10:07:40","date_gmt":"2024-04-18T13:07:40","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2679"},"modified":"2024-06-05T15:13:01","modified_gmt":"2024-06-05T18:13:01","slug":"autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-3","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-3\/","title":{"rendered":"Autorregulariza\u00e7\u00e3o Incentivada de D\u00e9bitos decorrentes da Exclus\u00e3o Indevida da parcela de Subven\u00e7\u00f5es para Investimento"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-4xqk9f-4074fcdb53ba63826681e4bd590d18be main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll  container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2679'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" id=\"style-css-av-1wmvnn-1e464938ee7c26e141feef12d65fbddd\">\n#top .flex_column.av-1wmvnn-1e464938ee7c26e141feef12d65fbddd{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-1wmvnn-1e464938ee7c26e141feef12d65fbddd av_two_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding '   ><p>\n<style type=\"text\/css\" id=\"style-css-av-lcyzd8my-cdb36169940895f7d0afbc624aff04df\">\n#top .av-special-heading.av-lcyzd8my-cdb36169940895f7d0afbc624aff04df{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-cdb36169940895f7d0afbc624aff04df av-special-heading-h2 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Publicada Instru\u00e7\u00e3o Normativa que Afasta Incid\u00eancia das Contribui\u00e7\u00f5es Previdenci\u00e1rias Sobre Sal\u00e1rio Maternidade<\/h2><div class='special-heading-border'><div class='special-heading-inner-border'><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-2sedkf-204047d53755d82341935758fc833fcf\">\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-2sedkf-204047d53755d82341935758fc833fcf hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_image  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzcqd4-2524e5033a2c743d94e7d2b772da0d0a\">\n.avia-image-container.av-lcyzcqd4-2524e5033a2c743d94e7d2b772da0d0a .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-2524e5033a2c743d94e7d2b772da0d0a av-styling- avia-align-left  avia-builder-el-4  el_after_av_hr  el_before_av_hr  '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-2675 avia-img-lazy-loading-not-2675 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/04\/Informe-IN-Contribuicoes.jpg\" alt='' title='Informe - IN Contribui\u00e7\u00f5es'  height=\"533\" width=\"800\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/04\/Informe-IN-Contribuicoes.jpg 800w, 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class='av-social-sharing-box av-social-sharing-box-square   avia-builder-el-7  el_after_av_button  avia-builder-el-last  av-social-sharing-box-color-bg av-social-sharing-box-same-width  '><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Compartilhe esse post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' ><a target=\"_blank\" aria-label=\"Share on Facebook\" href='https:\/\/www.facebook.com\/sharer.php?u=https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-3\/&#038;t=Autorregulariza%C3%A7%C3%A3o%20Incentivada%20de%20D%C3%A9bitos%20decorrentes%20da%20Exclus%C3%A3o%20Indevida%20da%20parcela%20de%20Subven%C3%A7%C3%B5es%20para%20Investimento' aria-hidden='false' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Facebook' rel=\"noopener\"><span 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Autorregulariza%C3%A7%C3%A3o%20Incentivada%20de%20D%C3%A9bitos%20decorrentes%20da%20Exclus%C3%A3o%20Indevida%20da%20parcela%20de%20Subven%C3%A7%C3%B5es%20para%20Investimento&#038;url=https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-3\/' aria-hidden='false' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on LinkedIn' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  aria-label=\"Share by Mail\" href='mailto:?subject=Autorregulariza%C3%A7%C3%A3o%20Incentivada%20de%20D%C3%A9bitos%20decorrentes%20da%20Exclus%C3%A3o%20Indevida%20da%20parcela%20de%20Subven%C3%A7%C3%B5es%20para%20Investimento&#038;body=https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-3\/' aria-hidden='false' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" id=\"style-css-av-lcyzth39-263287994e506041158f836cd6d06c7e\">\n#top .flex_column.av-lcyzth39-263287994e506041158f836cd6d06c7e{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-lcyzth39-263287994e506041158f836cd6d06c7e av_three_fifth  avia-builder-el-8  el_after_av_two_fifth  avia-builder-el-last  flex_column_div  av-animated-generic fade-in av-zero-column-padding '   ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '  style='font-size:16px; '  itemprop=\"text\" ><p>Publicada, pela Receita Federal do Brasil, a Instru\u00e7\u00e3o Normativa n\u00ba 2.185\/2024 que, dentre outras disposi\u00e7\u00f5es, prev\u00ea de forma expressa a exclus\u00e3o da base de c\u00e1lculo das Contribui\u00e7\u00f5es Previdenci\u00e1rias da parcela relativa ao Sal\u00e1rio Maternidade e a sua prorroga\u00e7\u00e3o.<\/p>\n<p>A IN altera a legisla\u00e7\u00e3o para adequar-se \u00e0 decis\u00e3o proferida pelo Supremo Tribunal Federal ao julgar o Tema 72 de repercuss\u00e3o geral, em que restou firmada a tese de que \u00e9 inconstitucional a incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria a cargo do empregador sobre tal provento.<\/p>\n<p>Dada a nova reda\u00e7\u00e3o, a IN 2110\/2022 fica alterada para que em seu artigo 58 conste a determina\u00e7\u00e3o de que n\u00e3o haver\u00e1 incid\u00eancia sobre a parcela de sal\u00e1rio maternidade de contribui\u00e7\u00e3o previdenci\u00e1ria calculada sobre a folha de sal\u00e1rios, a contribui\u00e7\u00e3o previdenci\u00e1ria para aposentadoria especial e a contribui\u00e7\u00e3o adicional destinada \u00e0s institui\u00e7\u00f5es financeiras.<\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<\/p>\n<p><strong>\u00a0CARDILLO, PRADO ROSSI &amp; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<p><strong>Enos Alves:\u00a0<\/strong><a href=\"mailto:enos@cardillo.com.br\">enos@cardillo.com.br<\/a><strong>\u202f\u202f\u202f\u202f\u202f\u202f\u202f<\/strong><strong>\u00a0William Almeida:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:was@cardillo.com.br\">was@cardillo.com.br<\/a><\/p>\n<p><strong>Bianca Bechelli:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:bab@cardillo.com.br\">bab@cardillo.com.br<\/a><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cardilho-prado-en"],"_links":{"self":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/comments?post=2679"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2679\/revisions"}],"predecessor-version":[{"id":2681,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2679\/revisions\/2681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2683"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}