TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS - ANEXO II da IN RFB n° 971/2009 (vigência 01.04.2020 a 30.06.2020)
Período de Vigência 01.04.2020 a 30.06.2020 em razão da redução de alíquotas estabelecida pela MP n° 932/2020
Nota ECONET: o STF decidiu, em 18.05.2020, no pedido de Suspensão de Segurança n° 5.381, suspender os efeitos da decisão liminar concedida pelo Tribunal Regional Federal da 1ª Região (TRF 1) contra a Medida Provisória n° 932/2020. Com isso, a redução das alíquotas das contribuições aos serviços sociais autônomos (Sistema S), recolhidas a Terceiros, permanece produzindo seus efeitos nos termos da referida Medida Provisória.
|
CÓDIGO DO FPAS |
ALÍQUOTAS (%) |
||||||||||||||||
|
Prev. Social |
GILRAT |
Salário- Educação |
INCRA |
SENAI |
SESI |
SENAC |
SESC |
SEBRAE |
DPC |
Fundo Aeroviário |
SENAR |
SEST |
SENAT |
SESCOOP |
Total Outras Ent. Ou Fundos COM REDUÇÃO da MP n° 932/2020 Vigência 01.04.2020 a 30.06.2020 (4) |
Total Outras Ent. Ou Fundos SEM REDUÇÃO a partir de 01.07.2020 |
|
|
--- |
--- |
0001 |
0002 |
0004 |
0008 |
0016 |
0032 |
0064 |
0128 |
0256 |
0512 |
1024 |
2048 |
4096 |
|||
|
507 |
20 |
Variável |
2,5 |
0,2 |
0,5 |
0,75 |
- |
- |
0,6 |
- |
- |
- |
- |
- |
- |
4,55 |
5,8 |
|
507 Cooperativa |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,6 |
--- |
--- |
--- |
--- |
--- |
1,25 |
4,55 |
5,8 |
|
515 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
0,5 |
0,75 |
0,6 |
--- |
--- |
--- |
--- |
--- |
--- |
4,55 |
5,8 |
|
515 Cooperativa |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,6 |
--- |
--- |
--- |
--- |
--- |
1,25 |
4,55 |
5,8 |
|
523 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,70 |
2,7 |
|
531 |
20 |
Variável |
2,5 |
2,7 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
540 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
2,5 |
--- |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
558 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
2,5 |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
566 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
0,75 |
0,3 |
--- |
--- |
--- |
--- |
--- |
--- |
3,75 |
4,5 |
|
566 Cooperativa |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,3 |
--- |
--- |
--- |
--- |
--- |
1,25 |
4,25 |
5,5 |
|
574 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
0,75 |
0,3 |
--- |
--- |
--- |
--- |
--- |
--- |
3,75 |
4,5 |
|
574 Cooperativa |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,3 |
--- |
--- |
--- |
--- |
--- |
1,25 |
4,25 |
5,5 |
|
582 |
20 |
Variável |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,00 |
--- |
|
590 |
20 |
Variável |
2,5 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,50 |
2,5 |
|
604 |
--- |
--- |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,70 |
2,7 |
|
612 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,6 |
--- |
--- |
--- |
0,75 |
0,5 |
--- |
4,55 |
5,8 |
|
612 Cooperativa |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
0,6 |
--- |
--- |
--- |
--- |
--- |
1,25 |
4,55 |
5,8 |
|
620 |
20 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,75 |
0,5 |
--- |
1,25 |
2,5 |
|
639 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,00 |
--- |
|
647 |
--- |
--- |
2,5 |
0,2 |
--- |
--- |
--- |
0,75 |
0,3 |
--- |
--- |
--- |
--- |
--- |
--- |
3,75 |
4,5 |
|
655 |
20 |
Variável |
2,5 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,50 |
2,5 |
|
680 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
2,5 |
--- |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
680 Operador portuário sujeito à CPRB |
--- |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
2,5 |
--- |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
736 |
22,5 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,70 |
2,7 |
|
736 Cooperativa (1) |
22,5 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,70 |
2,7 |
|
744 Seg. Especial (2) |
1,2 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,1 |
--- |
--- |
--- |
0,10 |
0,2 |
|
744 Pessoa Física (2) |
1,2 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,1 |
--- |
--- |
--- |
0,10 |
0,2 |
|
744 Pessoa Jurídica (3) |
1,7 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,125 |
--- |
--- |
--- |
0,125 |
0,25 |
|
744 Agroindústria |
2,5 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,125 |
--- |
--- |
--- |
0,125 |
0,25 |
|
779 |
5,0 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,00 |
--- |
|
787 |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
1,25 |
--- |
--- |
--- |
3,95 |
5,2 |
|
787 Cooperativa (1) |
20 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
1,25 |
3,95 |
5,2 |
|
795 Cooperativa |
20 |
Variável |
2,5 |
2,7 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
1,25 |
6,45 |
7,7 |
|
825 |
--- |
--- |
2,5 |
2,7 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
5,20 |
5,2 |
|
833 |
--- |
--- |
2,5 |
0,2 |
0,5 |
0,75 |
--- |
--- |
0,6 |
--- |
--- |
--- |
--- |
--- |
--- |
4,55 |
5,8 |
|
876 |
20 |
Variável |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,00 |
--- |
Nota (1): Até 24.09.2007 as cooperativas de crédito enquadravam-se no código FPAS 736. (§ 11 do artigo 72 da Instrução Normativa RFB n° 971/2009) e, a partir de 01.01.2008, por força do disposto no artigo 10 da Lei n° 11.524/2007, e do princípio 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 artigo 72 e § 2° do artigo 109-F da Instrução Normativa RFB n° 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 § 2° do artigo 10 da Medida Provisória n° 2.168-40/2001.
Nota (2): Até 31.12.2017, a alíquota da contribuição previdenciária do produtor rural pessoa física e do segurado especial incidente sobre a receita bruta do produtor rural pessoa física e do segurado especial é de 2%.
Nota (3): Até 17.04.2018, a alíquota da contribuição previdenciária do produtor rural pessoa jurídica incidente sobre a receita bruta é de 2,5%.
Nota (4): A MP n° 932/2020, publicada em 31.03.2020, reduziu excepcionalmente pelo período de 01.04.2020 a 30.06.2020 as alíquotas devidas aos serviços sociais autônomos (Sistema S) recolhidas a Outras Entidades e Fundos (Terceiros).