A 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) declarou a n\u00e3o incid\u00eancia da contribui\u00e7\u00e3o previdenci\u00e1ria patronal sobre o valor pago pelo Munic\u00edpio de Paulo Afonso\/BA a seus servidores a t\u00edtulo de f\u00e9rias indenizadas e referentes ao respectivo adicional de 1\/3 de f\u00e9rias \u2013 bem como sobre di\u00e1rias e licen\u00e7a pr\u00eamio indenizadas.<\/p>\n\n\n\n
A decis\u00e3o se deu no julgamento de apela\u00e7\u00e3o do Munic\u00edpio que foi contr\u00e1rio \u00e0 senten\u00e7a que acatou parcialmente o seu pedido, afastando somente a cobran\u00e7a da contribui\u00e7\u00e3o previdenci\u00e1ria patronal sobre algumas das parcelas que comp\u00f5e a remunera\u00e7\u00e3o dos empregados, mas julgando extinto o processo em rela\u00e7\u00e3o \u00e0s demais parcelas sobre as quais o Munic\u00edpio argumentava ter direito.<\/p>\n\n\n\n
Ao analisar o caso, a relatora, desembargadora federal Gilda Sigmaringa Seixas, afirmou que o Superior Tribunal de Justi\u00e7a (STJ) decidiu n\u00e3o ser devida a incid\u00eancia de contribui\u00e7\u00f5es previdenci\u00e1rias sobre valores percebidos em decorr\u00eancia do exerc\u00edcio de cargos ou fun\u00e7\u00f5es comissionadas, sob o mesmo fundamento de que n\u00e3o v\u00e3o ser incorporadas aos seus sal\u00e1rios e, portanto, n\u00e3o v\u00e3o compor a base de seus proventos.<\/p>\n\n\n\n
A relatora sustentou ainda que o TRF1 tem reiteradamente decidido que os valores pagos a t\u00edtulo de f\u00e9rias indenizadas e seu respectivo adicional de um ter\u00e7o n\u00e3o se sujeitam \u00e0 incid\u00eancia da contribui\u00e7\u00e3o previdenci\u00e1ria, tendo em vista a natureza indenizat\u00f3ria de tais verbas.<\/p>\n\n\n\n
O Colegiado acompanhou o voto da relatora.<\/p>\n\n\n\n
Processo: 1002143-18.2021.4.01.3306<\/p>\n\n\n\n
TRF1 20.04.2023<\/p>\n","protected":false},"excerpt":{"rendered":"
A 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) declarou a n\u00e3o incid\u00eancia…<\/p>\n","protected":false},"author":1,"featured_media":928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[11,28],"tags":[2521,169,932,22,2520,17],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=1024%2C683&ssl=1","featured_image_urls":{"full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=1024%2C683&ssl=1",1024,683,false],"thumbnail":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?resize=150%2C150&ssl=1",150,150,true],"medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=300%2C200&ssl=1",300,200,true],"medium_large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=640%2C427&ssl=1",640,427,true],"large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=640%2C427&ssl=1",640,427,true],"1536x1536":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=1024%2C683&ssl=1",1024,683,true],"2048x2048":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=1024%2C683&ssl=1",1024,683,true],"covernews-slider-full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?resize=1024%2C683&ssl=1",1024,683,true],"covernews-slider-center":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?resize=685%2C500&ssl=1",685,500,true],"covernews-featured":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?fit=1024%2C683&ssl=1",1024,683,true],"covernews-medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?resize=540%2C285&ssl=1",540,285,true],"covernews-medium-square":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2021\/03\/ctps_ilustrativa.jpg?resize=375%2C250&ssl=1",375,250,true]},"author_info":{"display_name":"bfsadvocacia","author_link":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/author\/bfsadvocacia\/"},"category_info":"advogado sp<\/a> atualidades jur\u00eddicas<\/a>","tag_info":"atualidades jur\u00eddicas","comment_count":"0","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3282"}],"collection":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=3282"}],"version-history":[{"count":1,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3282\/revisions"}],"predecessor-version":[{"id":3283,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3282\/revisions\/3283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media\/928"}],"wp:attachment":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=3282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=3282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=3282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}