Receita decide que intermitente deve pagar INSS sobre férias
A Receita Federal decidiu nesta segunda-feira que a contribuição para o INSS de trabalhadores intermitentes aqueles contratados por dias ou horas deve incidir também sobre o valor das férias. Empregadores tinham dúvida sobre como proceder, porque, no novo tipo de contrato, as férias são pagas de forma antecipada. Assim, poderiam ser consideradas indenização isenta de contribuição previdenciária.
As regras para o trabalho intermitente foram criadas com a reforma trabalhista. A nova lei, em vigor desde 2017, prevê que empregados sejam pagos logo após a conclusão de um serviço prestado. Isso inclui salário e benefícios, como décimo terceiro e férias, acrescidas de um terço. Por exemplo: se um garçom trabalhou por três dias, receberá, ao fim desse período a remuneração e todos esses extras, sempre proporcionais ao período.
O problema é que essa antecipação das férias abria espaço para a interpretação de que esse dinheiro é verba indenizatória, sobre a qual não deveria incidir a contribuição previdenciária.
É assim que funciona no contrato de trabalho tradicional. Quando um empregado é demitido sem justa causa, por exemplo, recebe as férias que estavam vencidas. Nem empregador nem trabalhador recolhem para o INSS sobre esse valor. Em casos normais, quando o valor é recebido no período de descanso, o dinheiro é considerado salário e tem a incidência da contribuição.
No caso do intermitente, a dúvida era se o valor recebido antecipadamente estava atrelado ao período de descanso e, portanto, deveria ser considerado salário de contribuição e sofrer incidência da contribuição. O Fisco entendeu que sim, porque a reforma trabalhista determina que, no fim de 12 meses de contrato, o intermitente tem direito a gozar as férias. Ou seja, o dinheiro antecipado está atrelado ao descanso remunerado, mesmo que tenha sido pago antes. "O valor pago pelo empregador a título de férias, acrescido do...
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