Contribuição Sindical Urbana

Base Legal -CLT

Contribuição Sindical – INFORME:

Previsão Legal: Art. 578 a 610 da CLT

 

A Contribuição Sindical Urbana é um TRIBUTO FEDERAL, no qual as entidades sindicais de forma geral, é apenas o instrumento legal para que a cobrança seja efetuada.

É um imposto compulsório (obrigatório), previsto pela Consolidação das Leis do Trabalho – CLT. Art. 578 a 610 da CLT.

O profissional que mantêm seu registro ativo no conselho regional (autarquia) esta apto a exercer sua atividade profissional, sendo caracterizado desta forma, como Profissional Liberal.

 

Se o profissional trabalha como empregado “com registro em carteira de trabalho”, a Contribuição Sindical é descontada  anualmente em folha de pagamento (holerite), o valor correspondente a um dia de trabalho do mês de Março e repassado pela empresa ao MTE – Ministério do Trabalho e Emprego, através da Guia de Recolhimento da Contribuição Sindical Urbana, juntamente à Caixa Econômica Federal – CEF, até o dia 30 de Abril.

 

Quando o profissional não tem vínculo empregatício, “sem registro em carteira de trabalho” a Contribuição Sindical deve ser paga individualmente como profissional Autônomo/Liberal (Art. 583). O valor para os profissionais Fisioterapeutas e Terapeutas Ocupacionais que são autônomos, corresponde a 30% de um salário mínimo, conforme tabela da CNPL – Confederação Nacional das Profissões Liberais. (www.cnpl.org.br )

A Caixa Econômica Federal – CEF, é o instrumento arrecadador do Governo Federal que tem como obrigação legal, recolher o tributo, reter a sua parte (20% para a conta emprego e salário) e repassar o restante dos recursos arrecadados para as entidades sindicais, sendo: (60% para os Sindicatos, 15% para as Federações e 5% para as Confederações) beneficiárias do mesmo.

Salientamos ainda, que os recursos arrecadados da Contribuição Sindical, são destinadas as entidades para a prestação de serviços pertinentes as relações de trabalho e é com os recursos advindos da Contribuição Sindical, que o Governo Federal custeia parte das ações sociais, tal como, pagamento do Seguro Desemprego do Trabalhador (quando demitido pela empresa, sem justa causa) e demais benefícios assistênciais.


DA SITUAÇÃO NO EXERCÍCIO DA PROFISSÃO

Para que o profissional liberal fique isento deste tributo, deve solicitar o pedido de baixa do exercício profissional junto ao CREFITO-3, em função de não estar exercendo a profissão, assim ficará isento de todos os encargos pertinentes ao exercício profissional. A competência de fiscalização no pagamento do imposto sindical, compete aos órgãos públicos e às Autarquias de Fiscalização Profissional. Art. 599 da CLT.

Fonte de Pesquisa: www.mte.gov.br

CLT – Consolidação das Leis do Trabalho 

“Art. 578 à 610”

NOTA TÉCNICA/SRT/MTE/Nº 201 /2009

Em virtude da necessidade de esclarecimentos acerca do disposto nos artigos 585, 599 e 608 da Consolidação das Leis do Trabalho – CLT, esta nota tem por objeto fixar a interpretação acerca dessas regras para propiciar o seu fiel cumprimento.

2. O recolhimento da contribuição sindical do profissional liberal empregado deve ter por base o cálculo previsto no inciso I do artigo 580 da CLT, que consiste no valor de um dia da remuneração percebida no emprego, mesmo que o profissional utilize a faculdade, prevista no art. 585 da CLT, de optar pelo pagamento diretamente à entidade sindical representativa da categoria, conforme esclarece a Nota Técnica nº 21/2009.

3. Em face dos prazos legais para o recolhimento da contribuição sindical, os conselhos de fiscalização de profissões devem encaminhar, até o dia 31 de dezembro de cada ano, às confederações representativas das respectivas categorias ou aos bancos oficiais por elas indicados, relação dos profissionais neles registrados, com os dados que possibilitem a identificação dos contribuintes para fins de notificação e cobrança.

4. Sempre que a fiscalização dos respectivos conselhos vier a encontrar, no curso de qualquer diligência, algum profissional liberal inadimplente com o recolhimento da contribuição sindical obrigatória, deve ser apresentada denúncia ao órgão regional do Ministério do Trabalho e Emprego – MTE para as devidas providências.

5. De acordo com o art. 599 da Consolidação das Leis do Trabalho, é prerrogativa dos conselhos de fiscalização de profissões a aplicação da penalidade de suspensão do registro profissional aos profissionais liberais inadimplentes com a contribuição sindical obrigatória, antes ou após qualquer providência tomada pelo MTE.

6. Como ressaltado na Nota Técnica nº 64/2009, a legislação brasileira considera nulos de pleno direito os atos praticados por entes públicos das esferas federal, estadual ou municipal, relativos a emissões de registros e concessões de alvarás, permissões e licenças para funcionamento e renovação de atividades aos profissionais liberais e autônomos, inclusive taxistas, sem o comprovante da quitação da contribuição sindical.

Brasília, 30 de novembro de 2009

LUIZ ANTONIO DE MEDEIROS

Secretário de Relações

FONTE: Diário Oficial da União – Seção 3
PUBLICAÇÃO Nº 231, quinta-feira, 3 de dezembro de 2009

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