{"id":136553,"date":"2024-02-22T11:05:54","date_gmt":"2024-02-22T14:05:54","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-processo-administrativo-no-16095-000053-2008-14-contribuicao-previdenciaria-plr-parcelada-incidencia\/"},"modified":"2024-02-22T11:06:19","modified_gmt":"2024-02-22T14:06:19","slug":"carf-processo-administrativo-no-16095-000053-2008-14-contribuicao-previdenciaria-plr-parcelada-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-processo-administrativo-no-16095-000053-2008-14-contribuicao-previdenciaria-plr-parcelada-incidencia\/","title":{"rendered":"CARF &#8211; PROCESSO ADMINISTRATIVO N\u00ba 16095.000053\/2008-14 &#8211; CONTRIBUI\u00c7\u00c3O PREVIDENCI\u00c1RIA &#8211; \u2018PLR\u2019 PARCELADA &#8211; 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 2\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entendeu, por 7 votos a 2, que a participa\u00e7\u00e3o nos lucros e resultados\u201d (PLR) quando paga em mais de 2 parcelas anuais, deve integrar o sal\u00e1rio de contribui\u00e7\u00e3o para fins de cobran\u00e7a de contribui\u00e7\u00f5es previdenci\u00e1rias, por contrariar o previsto no par\u00e1grafo 2\u00ba, do artigo 3\u00ba, da Lei n\u00ba 10.101\/00.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Em rela\u00e7\u00e3o aos abonos, destacou o relator, Leonam Rocha de Medeiros, \u201cSe o abono pago no caso concreto se deu em parcelas, n\u00e3o estando desvinculado do sal\u00e1rio, inclusive se afastando do abono \u00fanico, que \u00e9 pago uma \u00fanica vez e tem uma roupagem inversa da coletada nos autos, n\u00e3o se deve confundi-los\u201d.<\/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-136553","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136553\/"}],"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=136553"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136553\/revisions\/"}],"predecessor-version":[{"id":136554,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136553\/revisions\/136554\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}