{"id":1408,"date":"2016-07-04T13:59:36","date_gmt":"2016-07-04T16:59:36","guid":{"rendered":"https:\/\/granda.com.br\/en\/?p=1408"},"modified":"2016-07-04T13:59:36","modified_gmt":"2016-07-04T16:59:36","slug":"decisao-parcelas-que-nao-integram-aposentadoria-nao-estao-sujeitas-contribuicoes-previdenciarias","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/decisao-parcelas-que-nao-integram-aposentadoria-nao-estao-sujeitas-contribuicoes-previdenciarias\/","title":{"rendered":"Decis\u00e3o: Parcelas que n\u00e3o integram aposentadoria n\u00e3o est\u00e3o sujeitas a contribui\u00e7\u00f5es previdenci\u00e1rias"},"content":{"rendered":"

A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o negou provimento ao recurso da Comiss\u00e3o Nacional de Energia Nuclear (CNEN) e confirmou a senten\u00e7a, da 14\u00aa Vara da Se\u00e7\u00e3o Judici\u00e1ria do Distrito Federal, que julgou parcialmente procedente o pedido para declarar a inexigibilidade da contribui\u00e7\u00e3o previdenci\u00e1ria de servidores p\u00fablicos federais.<\/p>\n

Em seu recurso, a Uni\u00e3o sustenta que os valores recebidos pelos servidores a t\u00edtulo de adicional noturno, de horas extras e do ter\u00e7o de f\u00e9rias est\u00e3o sujeitos ao recolhimento da contribui\u00e7\u00e3o previdenci\u00e1ria.<\/p>\n

De acordo com o voto da relatora, desembargadora federal Maria do Carmo Cardoso, o Superior Tribunal de Justi\u00e7a (STJ) orienta que as parcelas remunerat\u00f3rias que n\u00e3o integram os proventos de aposentadoria do servidor p\u00fablico ou que tenham natureza meramente indenizat\u00f3ria n\u00e3o podem ser recolhidas como contribui\u00e7\u00e3o previdenci\u00e1ria. O mesmo entendimento est\u00e1 consolidado na jurisprud\u00eancia do Supremo Tribunal Federal (STF): \u201ca orienta\u00e7\u00e3o do Tribunal \u00e9 no sentido de que as contribui\u00e7\u00f5es previdenci\u00e1rias n\u00e3o podem incidir em parcelas indenizat\u00f3rias ou que n\u00e3o incorporem a remunera\u00e7\u00e3o do servidor\u201d (AgR 712880\/MG, rel. ministro Ricardo Lewandowski, Primeira Turma, DJE de 11\/9\/2009).<\/p>\n

A magistrada destacou que as verbas reclamadas pelos autores \u2014 e deferidas pela senten\u00e7a \u2014 encontram-se desoneradas do recolhimento da contribui\u00e7\u00e3o previdenci\u00e1ria, quais sejam: \u201ca parcela percebida em decorr\u00eancia do exerc\u00edcio de cargo em comiss\u00e3o ou de fun\u00e7\u00e3o comissionada ou gratificada, as parcelas remunerat\u00f3rias pagas em decorr\u00eancia de local de trabalho, o adicional de um ter\u00e7o de f\u00e9rias, o adicional de horas extras e o adicional noturno\u201d.<\/p>\n

A decis\u00e3o foi un\u00e2nime.<\/p>\n

Processo n\u00ba: 0021426-49.2004.4.01.3400\/DF
\nData de julgamento: 04\/04\/2016
\nData de publica\u00e7\u00e3o: 15\/04\/2016<\/p>\n

<\/h5>\n
Fonte: Tribunal Regional Federal da 1\u00aa Regi\u00e3o<\/a><\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"

A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o negou provimento ao recurso da Comiss\u00e3o Nacional de Energia Nuclear (CNEN) e confirmou a senten\u00e7a, da 14\u00aa Vara da Se\u00e7\u00e3o [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[55,61],"ppma_author":[288],"class_list":["post-1408","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-direito-tributario-en","tag-tributario"],"yoast_head":"\nDecis\u00e3o: Parcelas que n\u00e3o integram aposentadoria n\u00e3o est\u00e3o sujeitas a contribui\u00e7\u00f5es previdenci\u00e1rias | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta 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