{"id":7917,"date":"2026-03-25T14:43:02","date_gmt":"2026-03-25T17:43:02","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=7917"},"modified":"2026-03-25T14:43:04","modified_gmt":"2026-03-25T17:43:04","slug":"stf-vai-decidir-se-contribuicao-previdenciaria-patronal-incide-sobre-13o-proporcional-ao-aviso-previo-indenizado","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2026\/03\/25\/stf-vai-decidir-se-contribuicao-previdenciaria-patronal-incide-sobre-13o-proporcional-ao-aviso-previo-indenizado\/","title":{"rendered":"STF vai decidir se contribui\u00e7\u00e3o previdenci\u00e1ria patronal incide sobre 13\u00ba proporcional ao aviso-pr\u00e9vio indenizado"},"content":{"rendered":"\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 02 &#8211; 25\/03\/2026<\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\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>STF vai decidir se contribui\u00e7\u00e3o previdenci\u00e1ria patronal incide sobre 13\u00ba proporcional ao aviso-pr\u00e9vio indenizado<\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong><em>Tribunal reconheceu repercuss\u00e3o geral da mat\u00e9ria, e tese a ser firmada no julgamento de m\u00e9rito dever\u00e1 ser seguida pelas demais inst\u00e2ncias<\/em><\/strong><\/p>\n\n\n\n<p>O Supremo Tribunal Federal (STF) ir\u00e1 decidir se a contribui\u00e7\u00e3o previdenci\u00e1ria patronal incide sobre o 13\u00ba sal\u00e1rio proporcional devido no aviso-pr\u00e9vio indenizado, parcela paga quando o empregado \u00e9 dispensado de trabalhar no per\u00edodo, mas recebe o sal\u00e1rio correspondente. A quest\u00e3o \u00e9 objeto do Recurso Extraordin\u00e1rio&nbsp;<a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=7351240\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>(RE) 1566336<\/strong><\/a>, que teve repercuss\u00e3o geral reconhecida (<a href=\"https:\/\/portal.stf.jus.br\/jurisprudenciaRepercussao\/verAndamentoProcesso.asp?incidente=7351240&amp;numeroProcesso=1566336&amp;classeProcesso=RE&amp;numeroTema=1445\" target=\"_blank\" rel=\"noreferrer noopener\">Tema 1.445<\/a>) pelo Plen\u00e1rio Virtual.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>O recurso foi apresentado por uma empresa contra decis\u00e3o do Superior Tribunal de Justi\u00e7a (STJ). Em recurso especial repetitivo (Tema 1.170), o STJ fixou entendimento de que a contribui\u00e7\u00e3o \u00e9 devida sobre os valores pagos ao trabalhador a t\u00edtulo de 13\u00ba proporcional relacionado ao per\u00edodo do aviso-pr\u00e9vio indenizado.&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>No recurso extraordin\u00e1rio, a empresa sustenta que o entendimento do STJ contraria a interpreta\u00e7\u00e3o do STF sobre a mat\u00e9ria. Argumenta que o entendimento do Supremo \u00e9 de que a contrapresta\u00e7\u00e3o pelo trabalho realizado \u00e9 o crit\u00e9rio para a incid\u00eancia da contribui\u00e7\u00e3o, enquanto o aviso-pr\u00e9vio indenizado \u00e9 um per\u00edodo n\u00e3o trabalhado.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Na manifesta\u00e7\u00e3o pelo reconhecimento da repercuss\u00e3o geral, o presidente do STF, ministro Edson Fachin, destacou que a mat\u00e9ria tem relev\u00e2ncia sob as perspectivas econ\u00f4mica, pol\u00edtica, social e jur\u00eddica e ultrapassa os interesses das partes envolvidas no processo, especialmente em raz\u00e3o da necessidade de dar uma interpreta\u00e7\u00e3o em harmonia com a Constitui\u00e7\u00e3o aos princ\u00edpios que regem o financiamento da seguridade social.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Ficou vencido o ministro Gilmar Mendes, que considerou que a mat\u00e9ria n\u00e3o tem natureza constitucional nem repercuss\u00e3o geral.&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Ainda n\u00e3o h\u00e1 data prevista para o julgamento do m\u00e9rito da controv\u00e9rsia.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>(Pedro Rocha\/AD\/\/CF)<\/p>\n\n\n\n<p><strong>Fonte<\/strong>: <a href=\"https:\/\/noticias.stf.jus.br\/postsnoticias\/stf-vai-decidir-se-contribuicao-previdenciaria-patronal-incide-sobre-13o-proporcional-ao-aviso-previo-indenizado-2\/\" target=\"_blank\" rel=\"noopener\" title=\"\">STF<\/a><\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-gae4aee\" class=\"wp-block-gutentor-e6 section-gae4aee gutentor-element gutentor-element-image text-align-center-desktop\"><div class=\"gutentor-element-image-box\"><a class=\"gutentor-element-image-link\" href=\"#window.print()\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\"\/><\/div><\/a><\/div><\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>A discuss\u00e3o decorre em face de recurso interposto por empresa que diverge do entendimento adotado pelo STJ.<\/p>\n","protected":false},"author":1,"featured_media":7920,"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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discuss\u00e3o decorre em face de recurso interposto por empresa que diverge do entendimento adotado pelo 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