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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2265 |
| Date | 05 December 2016 |
| Creators | Silva, Thiago Perez Rodrigues da |
| Contributors | Valad??o, Marcos Aur??lio Pereira |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
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