{"id":71330,"date":"2018-01-31T06:07:04","date_gmt":"2018-01-31T08:07:04","guid":{"rendered":"https:\/\/w2.sindmaqrio.com.br\/sis\/?p=71330"},"modified":"2023-09-14T13:01:00","modified_gmt":"2023-09-14T16:01:00","slug":"tabelas-para-calculo-da-contribuicao-sindical-vigentes-partir-de-01-de-janeiro-de-2018","status":"publish","type":"post","link":"https:\/\/w2.sindmaqrio.com.br\/sis\/tabelas-para-calculo-da-contribuicao-sindical-vigentes-partir-de-01-de-janeiro-de-2018\/","title":{"rendered":"Tabelas para c\u00e1lculo da Contribui\u00e7\u00e3o Sindical vigentes a partir de 01 de janeiro de 2018"},"content":{"rendered":"

Tabelas para c\u00e1lculo da Contribui\u00e7\u00e3o Sindical vigentes a partir de 01 de janeiro de 2018<\/h4>\n

<\/p>\n

\"Contribui\u00e7\u00e3o

Contribui\u00e7\u00e3o Sindical 2018<\/p><\/div>\n


\nTABELA I<\/strong><\/p>\n

Para os agentes do com\u00e9rcio ou trabalhadores aut\u00f4nomos, n\u00e3o organizados em empresa (item II do art. 580 da CLT, alterado pela Lei 7.047 de 01 de dezembro de 1982), considerando os centavos, na forma do Decreto-lei n\u00ba 2.284\/86.<\/p>\n

30% de R$ 358,39<\/strong>
\n Contribui\u00e7\u00e3o devida = R$ 107,52<\/strong><\/p>\n


\nTABELA II<\/strong><\/p>\n

Para os empregadores e agentes do com\u00e9rcio organizados em firmas ou empresas e para as entidades ou institui\u00e7\u00f5es com capital arbitrado (item III alterado pela Lei n\u00ba 7.047 de 01 de dezembro de 1982 e \u00a7\u00a7 3\u00ba, 4\u00ba e 5\u00ba do art. 580 da CLT).<\/p>\n

VALOR BASE: R$ 358,39<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
LINHA<\/strong><\/td>\nCLASSE DE CAPITAL SOCIAL\u00a0(em R$)<\/strong><\/td>\nAL\u00cdQUOTA\u00a0%<\/strong><\/td>\nPARCELA A ADICIONAR (R$)<\/strong><\/td>\n<\/tr>\n
01<\/td>\nde 0,01 a 26.879,25<\/td>\nContr. M\u00ednima<\/td>\n215,03<\/td>\n<\/tr>\n
02<\/td>\nde 26.879,26 a 53.758,50<\/td>\n0,8%<\/td>\n\u00a0–<\/td>\n<\/tr>\n
03<\/td>\nde\u00a053.758,51\u00a0a 537.585,00<\/td>\n0,2%<\/td>\n322,25<\/td>\n<\/tr>\n
04<\/td>\nde 537.585,01 \u00a0a 53.758.500,00<\/td>\n0,1%<\/td>\n860,14<\/td>\n<\/tr>\n
05<\/td>\nde 53.758.500,01 a 286.712.000,00<\/td>\n0,02%<\/td>\n43.866,94<\/td>\n<\/tr>\n
06<\/td>\nde 286.712.000,01 em diante<\/td>\nContr. M\u00e1xima<\/td>\n101.209,34<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

NOTAS:<\/strong><\/p>\n

    \n
  • 1. As firmas ou empresas e as entidades ou institui\u00e7\u00f5es cujo capital social seja igual ou inferior a\u00a0R$ 26.879,25<\/strong>, est\u00e3o obrigadas ao recolhimento da Contribui\u00e7\u00e3o Sindical m\u00ednima de\u00a0R$ 215,03<\/strong>, de acordo com o disposto no \u00a7 3\u00ba do art. 580 da CLT (alterado pela Lei n\u00ba 7.047 de 01 de dezembro de 1982);<\/li>\n

    <\/p>\n

  • 2. As firmas ou empresas com capital social superior a\u00a0R$ 286.712.000,00<\/strong>, recolher\u00e3o a Contribui\u00e7\u00e3o Sindical m\u00e1xima de\u00a0R$ 101.209,34<\/strong>, na forma do disposto no \u00a7 3\u00ba do art. 580 da CLT (alterado pela Lei n\u00ba 7.047 de 01 de dezembro de 1982);<\/li>\n

    <\/p>\n

  • 3. Base de c\u00e1lculo conforme art. 21 da Lei n\u00ba 8.178, de 01 de mar\u00e7o de 1991 e atualizada de acordo com o art. 2\u00ba da Lei n\u00ba 8.383, de 30 de dezembro de 1991, observada a Resolu\u00e7\u00e3o CNC\/SICOM\u00c9RCIO N\u00ba 032\/2017;<\/li>\n

    <\/p>\n

  • 4. Data de recolhimento:<\/li>\n

    – Empregadores: 31.JAN.2018;
    \n– Aut\u00f4nomos: 28.FEV.2018;
    \n– Para os que venham a estabelecer-se ap\u00f3s os meses acima, a Contribui\u00e7\u00e3o Sindical ser\u00e1 recolhida na ocasi\u00e3o em que requeiram \u00e0s reparti\u00e7\u00f5es o registro ou a licen\u00e7a para o exerc\u00edcio da respectiva atividade;<\/p>\n

  • 5. O recolhimento efetuado fora do prazo ser\u00e1 acrescido das comina\u00e7\u00f5es previstas no art. 600 da CLT.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Tabelas para c\u00e1lculo da Contribui\u00e7\u00e3o Sindical vigentes a partir de 01 de janeiro de 2018<\/p>\n","protected":false},"author":3,"featured_media":71332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[],"class_list":["post-71330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tabelas-de-contribuicao-sindical"],"acf":[],"yoast_head":"\nTabelas para c\u00e1lculo da Contribui\u00e7\u00e3o Sindical vigentes a partir de 01 de janeiro de 2018 - SindMaqRio<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tabelas para c\u00e1lculo da Contribui\u00e7\u00e3o Sindical vigentes a partir de 01 de janeiro de 2018 - 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