{"id":2373,"date":"2022-09-05T10:48:38","date_gmt":"2022-09-05T13:48:38","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2373"},"modified":"2022-09-05T10:48:38","modified_gmt":"2022-09-05T13:48:38","slug":"stf-reafima-a-nao-incidencia-de-inss-sobre-frete-de-autonomos","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stf-reafima-a-nao-incidencia-de-inss-sobre-frete-de-autonomos\/","title":{"rendered":"STF REAFIMA A N\u00c3O INCID\u00caNCIA DE INSS SOBRE FRETE DE AUT\u00d4NOMOS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Em linha com sua jurisprud\u00eancia anterior, o Supremo Tribunal Federal considerou inconstitucionais as normas que determinavam a incid\u00eancia de INSS sobre a remunera\u00e7\u00e3o de trabalhadores aut\u00f4nomos que exercem atividades de fretes, carretos e transporte de passageiros. A decis\u00e3o, datada de 06 de agosto, foi un\u00e2nime no julgamento do Recurso Extraordin\u00e1rio (RE) 1.381.261\/RS \u2013 Tema de Repercuss\u00e3o Geral 1.223.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Nesta oportunidade, a Corte Constitucional reformou uma decis\u00e3o anterior do Superior Tribunal de Justi\u00e7a que havia reconhecido a legalidade tanto o Decreto 3.048\/99, quanto a Portaria 1.135\/01 do antigo Minist\u00e9rio da Previd\u00eancia e Assist\u00eancia Social.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Estas normas fizeram com que o INSS fosse exigido sobre o valor bruto do frete, carreto ou transporte, enquanto antes a incid\u00eancia era em cima da remunera\u00e7\u00e3o efetivamente paga ao trabalhador aut\u00f4nomo, por previs\u00e3o da Lei 8.212\/91.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Apesar do entendimento dado pelo STJ no caso, o STF reafirmou seu posicionamento de que esta altera\u00e7\u00e3o da base de c\u00e1lculo da contribui\u00e7\u00e3o fere o princ\u00edpio da legalidade, uma vez que por previs\u00e3o constitucional, apenas uma lei tem permiss\u00e3o para versar sobre as bases de c\u00e1lculo das contribui\u00e7\u00f5es sociais.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Desta forma, o Decreto 3.048\/99 e a Portaria 1.135\/01 foram julgados inconstitucionais, reestabelecendo-se a aplica\u00e7\u00e3o da Lei 8.212\/91, com a incid\u00eancia do INSS sobre a remunera\u00e7\u00e3o efetivamente paga ao trabalhador aut\u00f4nomo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em linha com sua jurisprud\u00eancia anterior, o Supremo Tribunal Federal considerou inconstitucionais as normas que determinavam a incid\u00eancia de INSS sobre a remunera\u00e7\u00e3o de trabalhadores aut\u00f4nomos que exercem atividades de fretes, carretos e transporte de passageiros. A decis\u00e3o, datada de 06 de agosto, foi un\u00e2nime no julgamento do Recurso Extraordin\u00e1rio (RE) 1.381.261\/RS \u2013 Tema de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[160,159,158,114,12],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>STF REAFIMA A N\u00c3O INCID\u00caNCIA DE INSS SOBRE FRETE DE AUT\u00d4NOMOS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"o STF considerou inconstitucionais as normas que determinavam a incid\u00eancia de INSS sobre a remunera\u00e7\u00e3o de trabalhadores aut\u00f4nomos. 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