Law Cooperatives

  • They must contribute with a percentage on its wage, as we can evidence below in the picture. PICTURE & ndash; Aliquot gradual for INSS SALRIO-DE-CONTRIBUIO (R$) ALIQUOT FOR ENDS OF COLLECT TO THE INSS Up to 1.040, 22 8.00% Of 1.040, 23 up to 1.733, 70 9.00% Of 1.733, 71 up to 3.467, 40 11.00% Source: N 333 of 29 of June of 2010 – D.O.U of 30.06.2010 would carry MPS/MF 1.7.1.1. INSS of the Cooperated Individual Insured As above understood, in if treating to work cooperative, the INSS is happened of a peculiar and inactive amaneira. More which the reason of these two last ones? Unhappyly as measured to restrain this type of cooperative, as much the cooperated ones as the cooperative and the legal entity are obliged to carry through registration next to the Institute. Filed under: Vicky Jenson. The associated self-employed worker of the cooperative which gives services third, that as Dec. 2.173, of 05/03/97, are obligator insured of the Providence and, as contributing it will be assured by all the benefits.

    Thus, according to art. 21, of Law 8,212/91, the aliquot one of contribution of the self-employed worker is of 20%, incident folds the respective wage of contribution. Moreover, Complementary Law 84, of 18/01/96, still prescribes that the imposed contribution the work cooperatives, has a value of 15% of the total of the remunerations or repayments for paid them, referring the rendering of services for self-employeds worker. There it is left to think: This would not be a doble taxation? More, as if of this collection? First, the remuneration of the individual insured filiado the cooperative is decurrent of rendering of services the physical or legal people. Thus, correspondent to the value it paid or credited by the cooperative, the result gotten in the production. Thus, he can yourself be evidenced that the previdencirio incubency of responsibility of the work cooperatives is weighed and that the disinterest of the legislator in keeping in functioning such cooperatives is perceived.