{"id":4537,"date":"2019-09-20T17:03:34","date_gmt":"2019-09-20T20:03:34","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=4537"},"modified":"2019-09-20T17:03:34","modified_gmt":"2019-09-20T20:03:34","slug":"previdenciaria-13o-salario-2011-nao-esta-sujeito-a-contribuicao-sobre-receita-bruta","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/09\/20\/previdenciaria-13o-salario-2011-nao-esta-sujeito-a-contribuicao-sobre-receita-bruta\/","title":{"rendered":"PREVIDENCI\u00c1RIA &#8211; 13\u00ba SAL\u00c1RIO\/2011 N\u00c3O EST\u00c1 SUJEITO \u00c0 CONTRIBUI\u00c7\u00c3O SOBRE RECEITA BRUTA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ato Declarat\u00f3rio RFB n\u00ba 1\/2019 &#8211; DOU 1 de 20.09.2019.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal do Brasil esclareceu que a Contribui\u00e7\u00e3o Previdenci\u00e1ria Patronal de 20% (Lei n\u00ba 8.212\/1991, art. 22, I), substitu\u00edda pela Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), tamb\u00e9m conhecida como desonera\u00e7\u00e3o da folha de pagamento (Lei n\u00ba 12.546\/2011, arts. 7\u00ba a 9\u00ba), n\u00e3o incide sobre o valor do 13\u00ba sal\u00e1rio referente ao ano de 2011, pago, devido ou creditado a segurados empregados e trabalhadores avulsos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Ato Declarat\u00f3rio RFB n\u00ba 1\/2019 &#8211; DOU 1 de 20.09.2019)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ato Declarat\u00f3rio RFB n\u00ba 1\/2019 &#8211; DOU 1 de 20.09.2019.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-1bb","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/4537"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=4537"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/4537\/revisions"}],"predecessor-version":[{"id":4538,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/4537\/revisions\/4538"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=4537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=4537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=4537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}