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Manual de Cálculos Trabalhistas

INSTRUÇÃO NORMATIVA No 1.238, DE 11 DE JANEIRO DE 2012

 

ANEXO I


TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS

 

CÓDIGO DO FPAS

ALÍQUOTAS (%)

Prev. Social

GILRAT

Salário- Educação

INCRA

SENAI

SESI

SENAC

SESC

SEBRAE

DPC

Fundo Aeroviário

SENAR

SEST

SENAT

SESCOOP

Total

Outras Entidades ou Fundos

---

---

0001

0002

0004

0008

0016

0032

0064

0128

0256

0512

1024

2048

4096

507

20

Variável

2,5

0,2

1,0

1,5

---

---

0,6

---

---

---

---

---

---

5,8

507 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8

515

20

Variável

2,5

0,2

---

---

1,0

1,5

0,6

---

---

---

---

---

---

5,8

515 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8

523

20

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7

531

20

Variável

2,5

2,7

---

---

---

---

---

---

---

---

---

---

---

5,2

540

20

Variável

2,5

0,2

---

---

---

---

---

2,5

---

---

---

---

---

5,2

558

20

Variável

2,5

0,2

---

---

---

---

---

---

2,5

---

---

---

---

5,2

566

20

Variável

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5

566 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,3

---

---

---

---

---

2,5

5,5

574

20

Variável

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5

574 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,3

---

---

---

---

---

2,5

5,5

582

20

Variável

---

---

---

---

---

---

---

---

---

---

---

---

---

---

590

20

Variável

2,5

---

---

---

---

---

---

---

---

---

---

---

---

2,5

604

---

---

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7

612

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

1,5

1,0

---

5,8

612 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8

620

20

---

---

---

---

---

---

---

---

---

---

---

1,5

1,0

---

2,5

639

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

647

---

---

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5

655

20

Variável

2,5

---

---

---

---

---

---

---

---

---

---

---

---

2,5

680

20

Variável

2,5

0,2

---

---

---

---

---

2,5

---

---

---

---

---

5,2

736

22,5

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7

736 Cooperativa(1)

22,5

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7

744 Seg. Especial

2,0

0,1

---

---

---

---

---

---

---

---

---

0,2

---

---

---

0,2

744 Pessoa Física

2,0

0,1

---

---

---

---

---

---

---

---

---

0,2

---

---

---

0,2

744 Pes. Jurídica

2,5

0,1

---

---

---

---

---

---

---

---

---

0,25

---

---

---

0,25

744 Agroindústria

2,5

0,1

---

---

---

---

---

---

---

---

---

0,25

---

---

---

0,25

779

5,0

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

787

20

Variável

2,5

0,2

---

---

---

---

---

---

---

2,5

---

---

---

5,2

787Cooperativa(1)

20

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

2,5

5,2

795 Cooperativa

20

Variável

2,5

2,7

---

---

---

---

---

---

---

---

---

---

2,5

7,7

825

---

---

2,5

2,7

---

---

---

---

---

---

---

---

---

---

---

5,2

833

---

---

2,5

0,2

1,0

1,5

---

---

0,6

---

---

---

---

---

---

5,8

876

20

Variável

---

---

---

---

---

---

---

---

---

---

---

---

---

---

 

Nota (*): Até 24.09.2007 as cooperativas de crédito enquadravam-se no código FPAS 736, conforme § 11 do art. 72 da Instrução Normativa RFB 971/2009 e, a partir de 01.01.2008, por força do disposto no art. 10 da Lei 11.524/2007, e do principio da anualidade, passaram a contribuir para o SESCOOP, em substituição à contribuição patronal adicional de 2,5%, com enquadramento no código FPAS 787 (§ 12 do art. 72 e § 2º do art. 109-F da Instrução Normativa RFB 971/2009).

 

As demais cooperativas que desenvolvam atividades do código FPAS 736 sujeitam-se à contribuição patronal adicional devida à Seguridade Social de 2,5%, sem contribuição para o SESCOOP, por não estarem abrangidas pelo inciso I do caput e pelo § 2º do art. 10 da Medida Provisória nº 2.168-40, de 24 de agosto de 2001.


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