{"id":5037,"date":"2023-11-29T11:18:16","date_gmt":"2023-11-29T14:18:16","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=5037"},"modified":"2023-11-29T11:18:16","modified_gmt":"2023-11-29T14:18:16","slug":"remuneracao-paga-a-menor-aprendiz-integra-a-base-de-calculo-da-contribuicao-previdenciaria-da-empresa","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2023\/11\/29\/remuneracao-paga-a-menor-aprendiz-integra-a-base-de-calculo-da-contribuicao-previdenciaria-da-empresa\/","title":{"rendered":"Remunera\u00e7\u00e3o paga a menor aprendiz integra a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria da empresa"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-d5a5581e\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-36d776d1\"><h3 class=\"uagb-heading-text\"><br><strong>Boletim Jur\u00eddico n\u00ba 11\/2023 &#8211; 29\/11\/2023 <\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\n\n\n\n<p><\/p>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-39dd2c69\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<h2 class=\"wp-block-heading has-text-color\" id=\"stf-custas-poderao-ser-recolhidas-por-pix-ou-cartao-a-partir-de-abril\" style=\"color:#0767b1\"><strong><strong><strong><strong>Remunera\u00e7\u00e3o paga a menor aprendiz integra a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria da empresa<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Uma empresa do ramo aliment\u00edcio n\u00e3o conseguiu deixar de recolher a contribui\u00e7\u00e3o previdenci\u00e1ria em rela\u00e7\u00e3o aos seus funcion\u00e1rios menores aprendizes, bem como a compensa\u00e7\u00e3o ou a restitui\u00e7\u00e3o dos valores que recolheu nos \u00faltimos cinco anos anteriores ao ajuizamento da a\u00e7\u00e3o, conforme decis\u00e3o da 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1). <br><br>Em recurso ao Tribunal, a institui\u00e7\u00e3o alegou que \u00e9 inexig\u00edvel a contribui\u00e7\u00e3o porque o menor aprendiz n\u00e3o \u00e9 segurado obrigat\u00f3rio do Regime Geral da Previd\u00eancia Social (RGPS). <br><br>Ao analisar o processo, o relator do caso, desembargador federal Nov\u00e9ly Vilanova, sustentou que o menor aprendiz \u00e9 segurado obrigat\u00f3rio do RGPS quando contratado como empregado, de acordo com a Lei 8.212\/1991. Portanto, a remunera\u00e7\u00e3o paga ao aprendiz integra a base de c\u00e1lculo da contribui\u00e7\u00e3o previdenci\u00e1ria. <br><br>O magistrado esclareceu, tamb\u00e9m, que o menor assistido sem v\u00ednculo com a Previd\u00eancia Social e sem encargo para a empresa \u00e9 diferente de menor aprendiz quando contratado como empregado sujeito ao RGPS &#8211; uma vez que o menor assistido \u00e9 regulado pelo DL 2.318\/1986, e o menor aprendiz pelo art. 428 da CLT. <br><br>Com essas considera\u00e7\u00f5es, o Colegiado negou provimento \u00e0 apela\u00e7\u00e3o, acompanhando, por unanimidade, o voto do relator. <br><br>Processo: 1032560-26.2022.4.01.3400 <br><br>Data de julgamento: 09\/10\/2023 <br><br><strong>Fonte:<\/strong> Tribunal Regional Federal da 1\u00aa Regi\u00e3o \u00a0<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g3b176e\" class=\"wp-block-gutentor-e6 section-g3b176e gutentor-element 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empregado.<\/p>\n","protected":false},"author":1,"featured_media":5038,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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entendimento foi de que o menor aprendiz \u00e9 segurado obrigat\u00f3rio do RGPS quando contratado como 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