Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-09-05T14:39:29Z No. of bitstreams: 1 ThiagoPerezRodriguesdaSilvaDissertacao2016.pdf: 870250 bytes, checksum: 1240588e16ee2e386dc704e165c3df02 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-09-05T14:39:34Z (GMT) No. of bitstreams: 1 ThiagoPerezRodriguesdaSilvaDissertacao2016.pdf: 870250 bytes, checksum: 1240588e16ee2e386dc704e165c3df02 (MD5) / Made available in DSpace on 2017-09-05T14:39:34Z (GMT). No. of bitstreams: 1 ThiagoPerezRodriguesdaSilvaDissertacao2016.pdf: 870250 bytes, checksum: 1240588e16ee2e386dc704e165c3df02 (MD5) Previous issue date: 2016-12-05 / This work has the scope to analyze the employers' social security contributions and their impact on the amounts credited to the employees which they discuss their nature, especially whether these incomes have damages or remunerative nature. Therefore, the work discusses the national tax system, discussing the concept of tribute and their species, with special emphasis on the contributions. Further it, discusses the tax on the payroll, analyzing the taxes levied on such basis and mapping an analysis of such a tax. Then proceeds to analyze the labor amounts paid to workers recurrently discussed before the Judiciary, which are the untaken holiday and its additional 1/3, 15 days before the sickness, notice indemnified, maternity pay, salary paternity, night, risk premium, overtime indicating legislation, doctrine and cases law in order to demonstrate the understanding of the nature of such incomes and their effects on taxable basis of the social contribution to proper social security levied on the employers, along the lines of article 150, I, of the Federal Constitution and article 22, of Federal Law n?? 8.212 /1990. / O presente trabalho tem por escopo analisar a contribui????o previdenci??ria patronal e sua incid??ncia sobre as verbas creditadas aos empregados as quais se discutem suas naturezas, especialmente se constituem verbas de natureza indenizat??rias ou remunerat??ria. Para tanto, o trabalho discorre sobre o sistema tribut??rio nacional, discorrendo sobre o conceito de tributo e suas esp??cies, concedendo especial destaque sobre as contribui????es. Ap??s, discorre sobre a tributa????o sobre a folha de sal??rios, analisando os tributos que incidem sobre tal base de c??lculo e tra??ando uma an??lise sobre tal forma de tributar. Ent??o, passa a analisar as verbas trabalhistas pagas aos trabalhadores recorrentemente discutidas perante o Poder Judici??rio, sendo estas as f??rias usufru??das e seu adicional de 1/3, os 15 dias que antecedem o aux??lio-doen??a, aviso pr??vio indenizado, sal??rio-maternidade, sal??rio paternidade, adicional noturno, adicional de periculosidade e horas extras, indicando legisla????o, doutrina e jurisprud??ncia no intuito de demonstrar o entendimento sobre a natureza de tais verbas e seus reflexos na composi????o da base de c??lculo da contribui????o social para a seguridade social devida pelos empregadores, nos moldes do artigo 150, I, da Constitui????o Federal e do artigo 22 da Lei n?? 8.212/1990.