CALCULADORA TESE 20SM TERCEIROS (Sistema "S") = Inserindo a Base d

Informe CNAE da atividade principal: Informe CNAE!

FPAS % TERC

DE ATÉ 45039
Período
Apr-18 -1441

Mês/Ano BC INSS TERC INSS TERC SM Vigente

R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
ema "S") = Inserindo a Base de Cálculo utilizada na apuração do INSS para terceiros

Preencha apenas a célula D2(CNAE), C6 (mês/ano final) e a coluna "BC INSS TERC"

Limite BC INSS Terc INSS TERC DEVIDO DIF Comp/Rest SELIC

R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
R$ - R$ -
s

BC INSS TERC"

Vlr Corrigido
 CALCULADORA TESE 20SM TERCEIROS (Sistema "S") = Inserind
Informe CNAE da atividade principal: Informe CNAE!
FPAS % TERC Preencha apenas a cél

DE ATÉ 45039
Período
Apr-18 -1441

Mês/Ano INSS PG TERC % TERC BC PG SM Vigente Limite BC INSS Terc

R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
S") = Inserindo o valor pago de INSS a terceiros

a apenas a célula D2(CNAE), C6 (mês/ano final) e a coluna "INSS PG TERC"

INSS TERC Devido DIF Comp/Rest Juros SELIC Vlr Corrigido

§único, art. 4º Lei nº 6.950/1981 Decreto-Lei 2.318/86 Art. 5º da Lei 6.332/76
TEMA 1079
Resp 18985332/CE e Resp 1905870/PR

Precedente favorável 1ª Turma STJ

Resp 953.742/SC

Está em rito de recursos repetitivos com processos suspensos até definição

Quanto ao salário educação

Art. 15 da Lei nº 9.424/96

Controvérsias
https://www.contabeis.com.br/artigos/7615/contribuicoes-a-terceiros-limite-de-20-salarios-minimos-e-controversias/

Conteúdo
https://calculojuridico.com.br/tese-limite-20-salarios-contribuicoes-terceiros/
mos-e-controversias/
 Contribuição Base Legal Índice
Lei 9.424/96
Salário Educação Lei 9.766/98 2.50%
Decreto 6003/2006

Lei 8.029/90
Sebrae Dec Lei 2.318/86 0.60%
Dec 5.256/2004

Lei 2.613/55
INCRA Dec Lei 2.318/86 0.20%
Dec 5.256/2004

Dec Lei 4.048/42

Dec Lei 2.318/86
SENAI 1.00%
MP 222/2004
Dec 5.256/2004
SESI Dec Lei 9.403/46 1.50%
SENAC Dec Lei 8.621/46 1.00%
SESC Dec Lei 9.853/46 1.50%
SEST Art. 7º Lei 8.706/93 1.50%
SENAT Art. 7º Lei 8.706/93 1.00%
 Jan-17 R$ 937.00
Jan-18 R$ 954.00
Jan-19 R$ 998.00
Jan-20 R$ 1,039.00
Feb-20 R$ 1,045.00
Jan-21 R$ 1,100.00
Jan-22 R$ 1,212.00
Jan-23 R$ 1,302.00
May-23 R$ 1,320.00
Mês/Ano SELIC Dados extraídos de:
Jan-18 33.29 https://sicalc.receita.economia.gov.br/sicalc/selic/consulta
Feb-18 32.82
Mar-18 32.29
Apr-18 31.77
May-18 31.25
Jun-18 30.73
Jul-18 30.19
Aug-18 29.62
Sep-18 29.15
Oct-18 28.61
Nov-18 28.12
Dec-18 27.63
Jan-19 27.09
Feb-19 26.6
Mar-19 26.13
Apr-19 25.61
May-19 25.07
Jun-19 24.6
Jul-19 24.03
Aug-19 23.53
Sep-19 23.07
Oct-19 22.59
Nov-19 22.21
Dec-19 21.84
Jan-20 21.46
Feb-20 21.17
Mar-20 20.83
Apr-20 20.55
May-20 20.31
Jun-20 20.1
Jul-20 19.91
Aug-20 19.75
Sep-20 19.59
Oct-20 19.43
Nov-20 19.28
Dec-20 19.12
Jan-21 18.97
Feb-21 18.84
Mar-21 18.64
Apr-21 18.43
May-21 18.16
Jun-21 17.85
Jul-21 17.49
Aug-21 17.06
Sep-21 16.62
Oct-21 16.13
Nov-21 15.54
Dec-21 14.77
Jan-22 14.04
Feb-22 13.28
Mar-22 12.35
Apr-22 11.52
May-22 10.49
Jun-22 9.47
Jul-22 8.44
Aug-22 7.27
Sep-22 6.2
Oct-22 5.18
Nov-22 4.16
Dec-22 3.04
Jan-23 1.92
Feb-23 1
Mar-23
Apr-23
May-23
Jun-23
Jul-23
Aug-23
Sep-23
Oct-23
Nov-23
Dec-23
 CNAE FPAS % TERC
111301 604 2.70%
111302 604 2.70%
111303 604 2.70%
111399 604 2.70%
112101 604 2.70%
112102 604 2.70%
112199 604 2.70%
113000 604 2.70%
114800 604 2.70%
115600 604 2.70%
116401 604 2.70%
116402 604 2.70%
116403 604 2.70%
116499 604 2.70%
119901 604 2.70%
119902 604 2.70%
119903 604 2.70%
119904 604 2.70%
119905 604 2.70%
119906 604 2.70%
119907 604 2.70%
119908 604 2.70%
119909 604 2.70%
119999 604 2.70%
121101 604 2.70%
121102 604 2.70%
122900 604 2.70%
131800 604 2.70%
132600 604 2.70%
133401 604 2.70%
133402 604 2.70%
133403 604 2.70%
133404 604 2.70%
133405 604 2.70%
133406 604 2.70%
133407 604 2.70%
133408 604 2.70%
133409 604 2.70%
133410 604 2.70%
133411 604 2.70%
133499 604 2.70%
134200 604 2.70%
135100 604 2.70%
139301 604 2.70%
139302 604 2.70%
139303 604 2.70%
139304 604 2.70%
139305 604 2.70%
139306 604 2.70%
139399 604 2.70%
141501 604 2.70%
141502 604 2.70%
142300 604 2.70%
151201 604 2.70%
151202 604 2.70%
151203 604 2.70%
152101 604 2.70%
152102 604 2.70%
152103 604 2.70%
153901 604 2.70%
153902 604 2.70%
154700 604 2.70%
155501 604 2.70%
155502 604 2.70%
155503 604 2.70%
155504 604 2.70%
155505 604 2.70%
159801 604 2.70%
159802 604 2.70%
159803 604 2.70%
159804 604 2.70%
159899 604 2.70%
161001 787 5.20%
161002 787 5.20%
161003 787 5.20%
161099 787 5.20%
162801 787 5.20%
162802 787 5.20%
162803 787 5.20%
162899 787 5.20%
163600 787 5.20%
170900 604 2.70%
210101 604 2.70%
210102 604 2.70%
210103 604 2.70%
210104 604 2.70%
210105 604 2.70%
210106 604 2.70%
210107 531 5.20%
210108 531 5.20%
210109 604 2.70%
210199 604 2.70%
220401 833 5.80%
220901 531 5.20%
220902 531 5.20%
220903 604 2.70%
220904 604 2.70%
220905 604 2.70%
220906 604 2.70%
220999 604 2.70%
230600 787 5.20%
311601 540 5.20%
311602 604 2.70%
311603 604 2.70%
311604 787 5.20%
312401 604 2.70%
312402 604 2.70%
312403 604 2.70%
312404 787 5.20%
321301 604 2.70%
321302 604 2.70%
321303 604 2.70%
321304 604 2.70%
321305 787 5.20%
321399 604 2.70%
322101 604 2.70%
322102 604 2.70%
322103 604 2.70%
322104 604 2.70%
322105 604 2.70%
322106 604 2.70%
322107 787 5.20%
322199 604 2.70%
500301 507 5.80%
500302 507 5.80%
600001 507 5.80%
600002 507 5.80%
600003 507 5.80%
641901 515 5.80%
710301 507 5.80%
710302 507 5.80%
721901 507 5.80%
721902 507 5.80%
722701 507 5.80%
 722702 507 5.80%
723501 507 5.80%
723502 507 5.80%
724301 507 5.80%
724302 507 5.80%
725100 507 5.80%
729401 507 5.80%
729402 507 5.80%
729403 507 5.80%
729404 507 5.80%
729405 507 5.80%
810001 507 5.80%
810002 507 5.80%
810003 507 5.80%
810004 507 5.80%
810005 507 5.80%
810006 507 5.80%
810007 507 5.80%
810008 507 5.80%
810009 507 5.80%
810010 507 5.80%
810099 507 5.80%
891600 507 5.80%
892401 507 5.80%
892402 507 5.80%
892403 507 5.80%
893200 507 5.80%
899101 507 5.80%
899102 507 5.80%
899103 507 5.80%
899199 507 5.80%
910600 507 5.80%
931400 833 5.80%
990401 507 5.80%
990402 507 5.80%
990403 507 5.80%
1011201 507 5.80%
1011201 531 5.20%
1011202 507 5.80%
1011202 531 5.20%
1011203 507 5.80%
1011203 531 5.20%
1011204 507 5.80%
1011204 531 5.20%
1011205 531 5.20%
1012101 507 5.80%
1012101 531 5.20%
1012102 507 5.80%
1012102 531 5.20%
1012103 507 5.80%
1012103 531 5.20%
1012104 531 5.20%
1013901 507 5.80%
1013902 507 5.80%
1020101 507 5.80%
1020102 507 5.80%
1031700 507 5.80%
1031700 833 5.80%
1032501 507 5.80%
1032501 833 5.80%
1032599 507 5.80%
1032599 833 5.80%
1033301 507 5.80%
1033301 833 5.80%
1033302 507 5.80%
1033302 833 5.80%
1041400 507 5.80%
1041400 833 5.80%
1042200 507 5.80%
1042200 833 5.80%
1043100 507 5.80%
1043100 833 5.80%
1051100 531 5.20%
1051100 833 5.80%
1051100 833 5.80%
1052000 833 5.80%
1052000 833 5.80%
1053800 507 5.80%
1061901 531 5.20%
1061901 833 5.80%
1061901 833 5.80%
1061902 507 5.80%
1061902 833 5.80%
1062700 833 5.80%
1062700 833 5.80%
1062700 833 5.80%
1062700 833 5.80%
1063500 833 5.80%
1063500 833 5.80%
1064300 833 5.80%
1064300 833 5.80%
1064300 833 5.80%
1064300 833 5.80%
1065101 833 5.80%
1065101 833 5.80%
1065102 833 5.80%
1065102 833 5.80%
1065103 833 5.80%
1065103 833 5.80%
1066000 507 5.80%
1069400 833 5.80%
1069400 833 5.80%
1071600 833 5.80%
1071600 833 5.80%
1072401 833 5.80%
1072401 833 5.80%
1072402 833 5.80%
1072402 833 5.80%
1081301 833 5.80%
1081301 833 5.80%
1081302 833 5.80%
1081302 833 5.80%
1082100 833 5.80%
1091100 507 5.80%
1092900 507 5.80%
1093701 507 5.80%
1093701 833 5.80%
1093702 507 5.80%
1093702 833 5.80%
1094500 507 5.80%
1095300 507 5.80%
1096100 507 5.80%
1099601 507 5.80%
1099601 833 5.80%
1099601 833 5.80%
1099601 833 5.80%
1099602 507 5.80%
1099603 507 5.80%
1099604 507 5.80%
1099605 833 5.80%
1099605 833 5.80%
1099605 833 5.80%
1099606 507 5.80%
1099699 507 5.80%
1111901 507 5.80%
1111901 833 5.80%
1111902 507 5.80%
1112700 833 5.80%
1112700 833 5.80%
1113501 507 5.80%
1113502 507 5.80%
1121600 507 5.80%
1122401 507 5.80%
1122402 507 5.80%
1122403 507 5.80%
1122499 507 5.80%
1122499 833 5.80%
1210700 507 5.80%
1210700 833 5.80%
1220401 507 5.80%
1220402 507 5.80%
1220402 833 5.80%
1220403 507 5.80%
1220403 833 5.80%
1220499 833 5.80%
1220499 833 5.80%
1311100 833 5.80%
1311100 833 5.80%
1311100 833 5.80%
1311100 868 0.00%
1312000 833 5.80%
1312000 833 5.80%
1312000 833 5.80%
1312000 876 0.00%
1313800 507 5.80%
1314600 507 5.80%
1321900 507 5.80%
1321900 833 5.80%
1322700 507 5.80%
1322700 833 5.80%
1323500 507 5.80%
1330800 507 5.80%
1340501 507 5.80%
1340502 507 5.80%
1340599 507 5.80%
1351100 507 5.80%
1352900 507 5.80%
1353700 507 5.80%
1354500 507 5.80%
1359600 507 5.80%
1411801 507 5.80%
1411802 507 5.80%
1412601 507 5.80%
1412602 507 5.80%
1412603 507 5.80%
1413401 507 5.80%
1413402 507 5.80%
1413403 507 5.80%
1414200 507 5.80%
1421500 507 5.80%
1422300 507 5.80%
1510600 507 5.80%
1521100 507 5.80%
1529700 507 5.80%
1531901 507 5.80%
1531902 507 5.80%
1532700 507 5.80%
1533500 507 5.80%
1539400 507 5.80%
1540800 507 5.80%
1610201 507 5.80%
1610202 507 5.80%
1621800 507 5.80%
1622601 507 5.80%
1622602 507 5.80%
1622699 507 5.80%
1623400 507 5.80%
1629301 507 5.80%
1629302 507 5.80%
1710900 507 5.80%
1721400 507 5.80%
1722200 507 5.80%
1731100 507 5.80%
1732000 507 5.80%
1733800 507 5.80%
1741901 507 5.80%
1741902 507 5.80%
1742701 507 5.80%
1742702 507 5.80%
1742799 507 5.80%
1749400 507 5.80%
1811301 507 5.80%
1811302 507 5.80%
1812100 507 5.80%
1813001 507 5.80%
1813099 507 5.80%
1821100 507 5.80%
1822900 507 5.80%
1830001 507 5.80%
1830002 507 5.80%
1830003 507 5.80%
1910100 507 5.80%
1921700 507 5.80%
1922501 507 5.80%
1922502 507 5.80%
1922599 507 5.80%
1931400 507 5.80%
1932200 507 5.80%
1932200 833 5.80%
2011800 507 5.80%
2012600 507 5.80%
2013400 507 5.80%
2014200 507 5.80%
2019301 507 5.80%
2019399 507 5.80%
2021500 507 5.80%
2022300 507 5.80%
2029100 507 5.80%
2031200 507 5.80%
2032100 507 5.80%
2033900 507 5.80%
2040100 507 5.80%
2051700 507 5.80%
2052500 507 5.80%
2061400 507 5.80%
2062200 507 5.80%
2063100 507 5.80%
2071100 507 5.80%
2072000 507 5.80%
2073800 507 5.80%
2091600 507 5.80%
2092401 507 5.80%
2092402 507 5.80%
2092403 507 5.80%
2093200 507 5.80%
2094100 507 5.80%
2099101 507 5.80%
2099199 507 5.80%
2110600 507 5.80%
2121101 507 5.80%
2121102 507 5.80%
2121103 507 5.80%
2121103 833 5.80%
2122000 507 5.80%
2123800 507 5.80%
2211100 507 5.80%
2212900 507 5.80%
2219600 507 5.80%
2221800 507 5.80%
2222600 507 5.80%
2223400 507 5.80%
2229301 507 5.80%
2229302 507 5.80%
2229303 507 5.80%
2229399 507 5.80%
2311700 507 5.80%
2312500 507 5.80%
2319200 507 5.80%
2320600 507 5.80%
2330301 507 5.80%
2330302 507 5.80%
2330303 507 5.80%
2330304 507 5.80%
2330305 507 5.80%
2330399 507 5.80%
2341900 507 5.80%
2342701 507 5.80%
2342702 507 5.80%
2349401 507 5.80%
2349499 507 5.80%
2391501 507 5.80%
2391502 507 5.80%
2391503 507 5.80%
2392300 507 5.80%
2399101 507 5.80%
2399199 507 5.80%
2411300 507 5.80%
2412100 507 5.80%
2421100 507 5.80%
2422901 507 5.80%
2422902 507 5.80%
2423701 507 5.80%
2423702 507 5.80%
2424501 507 5.80%
2424502 507 5.80%
2431800 507 5.80%
2439300 507 5.80%
2441501 507 5.80%
2441502 507 5.80%
2442300 507 5.80%
2443100 507 5.80%
2449101 507 5.80%
2449102 507 5.80%
2449103 507 5.80%
2449199 507 5.80%
2451200 507 5.80%
2452100 507 5.80%
2511000 507 5.80%
2512800 507 5.80%
2513600 507 5.80%
2521700 507 5.80%
2522500 507 5.80%
2531401 507 5.80%
2531402 507 5.80%
2532201 507 5.80%
2532202 507 5.80%
2539000 507 5.80%
2541100 507 5.80%
2542000 507 5.80%
2543800 507 5.80%
2550101 507 5.80%
2550102 507 5.80%
2591800 507 5.80%
2592601 507 5.80%
2592602 507 5.80%
2593400 507 5.80%
2599301 507 5.80%
2599399 507 5.80%
2610800 507 5.80%
2621300 507 5.80%
2622100 507 5.80%
2631100 507 5.80%
2632900 507 5.80%
2640000 507 5.80%
2651500 507 5.80%
2652300 507 5.80%
2660400 507 5.80%
2670101 507 5.80%
2670102 507 5.80%
2680900 507 5.80%
2710401 507 5.80%
2710402 507 5.80%
2710403 507 5.80%
2722801 507 5.80%
2722802 507 5.80%
2731700 507 5.80%
2732500 507 5.80%
2733300 507 5.80%
2740601 507 5.80%
2740602 507 5.80%
2751100 507 5.80%
2759701 507 5.80%
2759799 507 5.80%
2790201 507 5.80%
2790202 507 5.80%
2790299 507 5.80%
2811900 507 5.80%
2812700 507 5.80%
2813500 507 5.80%
2814301 507 5.80%
2814302 507 5.80%
2815101 507 5.80%
2815102 507 5.80%
2821601 507 5.80%
2821602 507 5.80%
2822401 507 5.80%
2822402 507 5.80%
2823200 507 5.80%
2824101 507 5.80%
2824102 507 5.80%
2825900 507 5.80%
2829101 507 5.80%
2829199 507 5.80%
2831300 507 5.80%
2832100 507 5.80%
2833000 507 5.80%
2840200 507 5.80%
2851800 507 5.80%
2852600 507 5.80%
2853400 507 5.80%
2854200 507 5.80%
2861500 507 5.80%
2862300 507 5.80%
2863100 507 5.80%
2864000 507 5.80%
2865800 507 5.80%
2866600 507 5.80%
2869100 507 5.80%
2910701 507 5.80%
2910702 507 5.80%
2910703 507 5.80%
2920401 507 5.80%
2920402 507 5.80%
2930101 507 5.80%
2930102 507 5.80%
2930103 507 5.80%
2941700 507 5.80%
2942500 507 5.80%
2943300 507 5.80%
2944100 507 5.80%
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9001903 566 5.50% 4163
9001904 566 5.50% 4163
9001905 566 5.50% 4163
9001906 515 5.80%
9001999 566 5.50% 4163
9002701 566 5.50% 4163
9002702 566 5.50% 4163
9003500 515 5.80%
9101500 566 5.50% 4163
9102301 566 5.50% 4163
9102302 507 5.80%
9103100 566 5.50% 4163
9200301 515 5.80%
9200302 515 5.80%
9200399 515 5.80%
9311500 515 5.80%
9312300 566 5.50% 4163
9312300 647 4.50%
9313100 566 5.50% 4163
9319101 515 5.80%
9319199 515 5.80%
9321200 515 5.80%
9329801 515 5.80%
9329802 515 5.80%
9329803 515 5.80%
9329804 515 5.80%
9329899 515 5.80%
9411100 523 2.70%
9411100 566 5.50% 4163
9412000 523 2.70%
9412000 540 5.20%
9412000 566 5.50% 4163
9412000 680 5.20%
9420100 523 2.70%
9420100 566 5.50% 4163
9430800 566 5.50% 4163
9491000 515 5.80%
9492800 515 5.80%
9493600 566 5.50% 4163
9499500 566 5.50% 4163
9511800 515 5.80%
9512600 515 5.80%
9521500 515 5.80%
9529101 515 5.80%
9529102 515 5.80%
9529103 515 5.80%
9529104 515 5.80%
9529105 515 5.80%
9529106 515 5.80%
9529199 515 5.80%
9601701 515 5.80%
9601702 515 5.80%
9601703 515 5.80%
9602501 515 5.80%
9602502 515 5.80%
9603301 515 5.80%
9603302 515 5.80%
9603303 515 5.80%
9603304 515 5.80%
9603305 515 5.80%
9603399 515 5.80%
9609201 515 5.80%
9609202 515 5.80%
9609203 515 5.80%
9609204 515 5.80%
9609299 515 5.80%
9700500 833 5.80%
9900800 582 0.00%
9900800 833 5.80%