Receita Federal afirma que não incide contribuiçao previdenciária sobre auxílio-alimentação pago mediante tíquetes ou cartão

Nessa sexta-feira (25.01.2019), foi publicada a Solução de Consulta Cosit n° 35/2019, que trata da incidência de contribuição previdenciária sobre o auxílio alimentação pago em pecúnia, in natura ou por meio de ticket/cartão alimentação.

No que concerne ao auxílio alimentação, a Coordenação-Geral de Tributação da Secretaria da Receita Federal concluiu que:

A parcela paga em pecúnia aos segurados empregados integra a base de cálculo para fins de incidência das contribuições sociais previdenciárias a cargo da empresa e dos segurados empregados; A parcela in natura abrange tanto a cesta básica quanto as refeições...

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