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 fornecidas pelo empregador aos seus empregados, e não integra a base de cálculo das contribuições sociais previdenciárias. O pagamento mediante tíquetes ou cartão alimentação não integra a base de cálculo das contribuições sociais previdenciárias a cargo da empresa e dos segurados empregados a partir de 11 de novembro de 2017. Merece destaque a última conclusão, tendo em vista que em 02 de janeiro de 2019, por meio da Solução de Consulta nº 288/2018, o mesmo órgão havia afirmado que o auxílio-alimentação pago mediante tíquetes-alimentação ou cartão-alimentação integraria a base de cálculo das contribuições sociais previdenciárias.
A nova Solução de Consulta destaca que seu entendimento é válido apenas para os fatos geradores ocorridos a partir de 11 de novembro de 2017, oportunidade em que a reforma trabalhista (Lei n. 13.467/2017) entrou em vigor.
Isso porque, o parágrafo 2º do artigo 457 da CLT, na redação conferida pela Lei n. 13.467/2017, determinou...
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