MP 932/2020 Redução Percentuais de "Terceiros"

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Mais Mudanças - MP 932/2020
Redução Percentuais de "Terceiros"

I - Introdução:

A Medida Provisória 932/20, trouxe percentuais reduzidos para as contribuições ao “Sistema S”.
Esta medida faz parte do conjunto de ações do Governo Federal para atenuar os impactos da pandemia de Covid-19 na economia do País.
Assim sendo, estão reduzidas pela metade, por três meses, as contribuições que são recolhidas pelas empresas para financiar o Sistema S.
A redução será aplicada entre 1° de abril e 30 de junho, ou seja:

- Folha de Março – percentual normal
- Folha de Abril – Percentual reduzido
- Folha de Maio – Percentual reduzido
- Folha de Junho – Percentual reduzido

II - Alcance:

A redução alcança as contribuições cobradas pelas seguintes entidades:

- Sescoop (setor de cooperativas),
- Sesi e Senai (indústria),
- Sesc e Senac (comércio),
- Sest e Senat (transporte) e
- Senar (rural).

Observação 1:
O percentual referente ao SALÁRIO EDUCAÇÂO não foi reduzido;

Observação 2:
O enquadramento das empresas/contribuintes é feito conforme o código FPAS (Fundo de Previdência e Assistência Social);

Observação 3:
Vide Tabela 4 do MOS do eSocial.

III - Alíquotas Reduzidas:

As alíquotas que vão vigorar até junho variam, conforme o setor, e serão de:

a) Sescoop: 1,25%

b) Sesi, Sesc e Sest: 0,75%

c)Senac, Senai e Senat: 0,5%

d) Senar:
*1,25% da folha de pagamento,
*0,125% da receita da comercialização da produção rural por pessoa jurídica e *0,1% da receita da comercialização da produção rural por pessoa física.

IV - RESUMO DOS CÓDIGOS DE FPAS QUE FORAM ATINGIDOS PELA REDUÇÃO:

- FPAS 507 (Indústrias) – De 5,8% para 4,55%
- FPAS 515 (Comércio e Serviços) – De 5,8% para 4,55%
- FPAS 523 (Sindicato e Associações) – De 2,7% para 2,7% - Não alterou
- FPAS 531 (Agroindústrias) – De 5,2% para 5,2% - Não alterou
- FPAS 612 (Transporte Rodoviário) – De 5,8% para 4,55%
- FPAS 655 (Trabalho Temporário) – De 2,5% para 2,5% - Não alterou
- FPAS 566 (Comunicação/ entre outros) – De 4,5% para 3,75%

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