{"id":136448,"date":"2023-11-10T11:27:30","date_gmt":"2023-11-10T14:27:30","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/receita-federal-do-brasil-solucao-de-consulta-cosit-no-63-2022-despesas-de-teletrabalho-ressarcimento-contribuicoes-previdenciarias-e-irrf-nao-incidencia\/"},"modified":"2023-11-24T10:28:45","modified_gmt":"2023-11-24T13:28:45","slug":"receita-federal-do-brasil-solucao-de-consulta-cosit-no-63-2022-despesas-de-teletrabalho-ressarcimento-contribuicoes-previdenciarias-e-irrf-nao-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/receita-federal-do-brasil-solucao-de-consulta-cosit-no-63-2022-despesas-de-teletrabalho-ressarcimento-contribuicoes-previdenciarias-e-irrf-nao-incidencia\/","title":{"rendered":"RECEITA FEDERAL DO BRASIL &#8211; SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00ba 63\/2022 \u2013 DESPESAS DE TELETRABALHO \u2013 RESSARCIMENTO &#8211; CONTRIBUI\u00c7\u00d5ES PREVIDENCI\u00c1RIAS E IRRF &#8211; N\u00c3O INCID\u00caNCIA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal atrav\u00e9s da referida solu\u00e7\u00e3o de consulta esclareceu que os valores pagos pelas empresas aos empregados, a t\u00edtulo de ressarcimento de despesas com internet e consumo de energia el\u00e9trica, em decorr\u00eancia da presta\u00e7\u00e3o de servi\u00e7os no regime de teletrabalho, n\u00e3o devem ser inclu\u00eddos na base de c\u00e1lculo das contribui\u00e7\u00f5es previdenci\u00e1rias e do Imposto de Renda Retido na Fonte (IRRF), tendo em vista possuir natureza de ganho eventual, com car\u00e1ter indenizat\u00f3rio, n\u00e3o se destinando a retribuir o trabalho.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-136448","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136448\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=136448"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136448\/revisions\/"}],"predecessor-version":[{"id":136449,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136448\/revisions\/136449\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}