terça-feira, 17 de julho de 2012

TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS


ANEXO II

(Redação dada pela Instrução Normativa RFB nº 1.238, de 11 de janeiro de 2012)
TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS

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
---
---
0001
0002
0004
0008
0016
0032
0064
0128
0256
0512
1024
2048
4096
507
20
Variável
2,5
0,2
1,0
1,5
---
---
0,6
---
---
---
---
---
---
5,8
507 Cooperativa
20
Variável
2,5
0,2
---
---
---
---
0,6
---
---
---
---
---
2,5
5,8
515
20
Variável
2,5
0,2
---
---
1,0
1,5
0,6
---
---
---
---
---
---
5,8
515 Cooperativa
20
Variável
2,5
0,2
---
---
---
---
0,6
---
---
---
---
---
2,5
5,8
523
20
Variável
2,5
0,2
---
---
---
---
---
---
---
---
---
---
---
2,7
531
20
Variável
2,5
2,7
---
---
---
---
---
---
---
---
---
---
---
5,2
540
20
Variável
2,5
0,2
---
---
---
---
---
2,5
---
---
---
---
---
5,2
558
20
Variável
2,5
0,2
---
---
---
---
---
---
2,5
---
---
---
---
5,2
566
20
Variável
2,5
0,2
---
---
---
1,5
0,3
---
---
---
---
---
---
4,5
566 Cooperativa
20
Variável
2,5
0,2
---
---
---
---
0,3
---
---
---
---
---
2,5
5,5
574
20
Variável
2,5
0,2
---
---
---
1,5
0,3
---
---
---
---
---
---
4,5
574 Cooperativa
20
Variável
2,5
0,2
---
---
---
---
0,3
---
---
---
---
---
2,5
5,5
582
20
Variável
---
---
---
---
---
---
---
---
---
---
---
---
---
---
590
20
Variável
2,5
---
---
---
---
---
---
---
---
---
---
---
---
2,5
604
---
---
2,5
0,2
---
---
---
---
---
---
---
---
---
---
---
2,7
612
20
Variável
2,5
0,2
---
---
---
---
0,6
---
---
---
1,5
1,0
---
5,8
612 Cooperativa
20
Variável
2,5
0,2
---
---
---
---
0,6
---
---
---
---
---
2,5
5,8
620
20
---
---
---
---
---
---
---
---
---
---
---
1,5
1,0
---
2,5
639
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
647
---
---
2,5
0,2
---
---
---
1,5
0,3
---
---
---
---
---
---
4,5
655
20
Variável
2,5
---
---
---
---
---
---
---
---
---
---
---
---
2,5
680
20
Variável
2,5
0,2
---
---
---
---
---
2,5
---
---
---
---
---
5,2
736
22,5
Variável
2,5
0,2
---
---
---
---
---
---
---
---
---
---
---
2,7
736 Cooperativa(1)
22,5
Variável
2,5
0,2
---
---
---
---
---
---
---
---
---
---
---
2,7
744 Seg. Especial
2,0
0,1
---
---
---
---
---
---
---
---
---
0,2
---
---
---
0,2
744 Pessoa Física
2,0
0,1
---
---
---
---
---
---
---
---
---
0,2
---
---
---
0,2
744 Pes. Jurídica
2,5
0,1
---
---
---
---
---
---
---
---
---
0,25
---
---
---
0,25
744 Agroindústria
2,5
0,1
---
---
---
---
---
---
---
---
---
0,25
---
---
---
0,25
779
5,0
---
---
---
---
---
---
---
---
---
---
---
---
---
---
---
787
20
Variável
2,5
0,2
---
---
---
---
---
---
---
2,5
---
---
---
5,2
787Cooperativa(1)
20
Variável
2,5
0,2
---
---
---
---
---
---
---
---
---
---
2,5
5,2
795 Cooperativa
20
Variável
2,5
2,7
---
---
---
---
---
---
---
---
---
---
2,5
7,7
825
---
---
2,5
2,7
---
---
---
---
---
---
---
---
---
---
---
5,2
833
---
---
2,5
0,2
1,0
1,5
---
---
0,6
---
---
---
---
---
---
5,8
876
20
Variável
---
---
---
---
---
---
---
---
---
---
---
---
---
---
Nota (1): Até 24/09/2007 as cooperativas de crédito enquadravam-se no código FPAS 736. (§ 11 do art. 72 da Instrução Normativa RFB nº 971 de 13 de novembro de 2009) e, a partir de 01/01/2008, por força do disposto no art. 10 da Lei nº 11.524, de 24 de setembro de 2007, e do principio 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 art. 72 e § 2º do art. 109-F da Instrução Normativa RFB nº 971, de 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 § 2º do art. 10 da Medida Provisória nº 2.168-40, de 24 de agosto de 2001.


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