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.
