{"id":511,"date":"2024-03-11T14:14:24","date_gmt":"2024-03-11T17:14:24","guid":{"rendered":"https:\/\/www.novarpps.com.br\/site\/?p=511"},"modified":"2024-03-11T14:14:26","modified_gmt":"2024-03-11T17:14:26","slug":"esclarecimentos-sobre-compensacao-financeira-e-tributaria-entre-regimes-previdenciarios","status":"publish","type":"post","link":"https:\/\/www.novarpps.com.br\/site\/esclarecimentos-sobre-compensacao-financeira-e-tributaria-entre-regimes-previdenciarios\/","title":{"rendered":"Esclarecimentos sobre Compensa\u00e7\u00e3o Financeira e Tribut\u00e1ria entre Regimes Previdenci\u00e1rios"},"content":{"rendered":"\n

O Minist\u00e9rio da Previd\u00eancia Social, por meio de Nota divulgada no Informativo mensal dos RPPS – 42\u00aa edi\u00e7\u00e3o \u2013 Fev.\/2024, esclareceu a distin\u00e7\u00e3o entre dois tipos de compensa\u00e7\u00e3o mencionados na legisla\u00e7\u00e3o previdenci\u00e1ria. Primeiramente, trata-se da compensa\u00e7\u00e3o financeira previdenci\u00e1ria, regulada pela Lei n\u00ba 9.796\/1999, que ocorre entre regimes previdenci\u00e1rios na contagem rec\u00edproca de tempo de contribui\u00e7\u00e3o para aposentadoria. Nesse caso, o regime instituidor, respons\u00e1vel pela concess\u00e3o do benef\u00edcio com base em tempo de contribui\u00e7\u00e3o de outro regime, torna-se credor em rela\u00e7\u00e3o ao regime de origem.<\/p>\n\n\n\n

Al\u00e9m disso, a legisla\u00e7\u00e3o prev\u00ea a compensa\u00e7\u00e3o tribut\u00e1ria de contribui\u00e7\u00f5es entre entes federativos, regulada pelo C\u00f3digo Tribut\u00e1rio Nacional. Essa compensa\u00e7\u00e3o \u00e9 aplic\u00e1vel quando h\u00e1 recolhimento indevido de contribui\u00e7\u00f5es previdenci\u00e1rias a regimes err\u00f4neos, como quando um servidor \u00e9 erroneamente filiado ao Regime Pr\u00f3prio de Previd\u00eancia Social (RPPS) ao inv\u00e9s do Regime Geral de Previd\u00eancia Social (RGPS). Nesses casos, os entes federativos devem regularizar imediatamente o recolhimento das contribui\u00e7\u00f5es junto \u00e0 Receita Federal do Brasil para evitar preju\u00edzos.<\/p>\n\n\n\n

Portanto, \u00e9 importante distinguir entre os dois tipos de compensa\u00e7\u00e3o: a financeira, relacionada \u00e0 contagem rec\u00edproca de tempo de contribui\u00e7\u00e3o entre regimes previdenci\u00e1rios, e a tribut\u00e1ria, relacionada ao recolhimento indevido de contribui\u00e7\u00f5es previdenci\u00e1rias entre entes federativos. A correta aplica\u00e7\u00e3o dessas normas \u00e9 essencial para garantir a regularidade dos regimes previdenci\u00e1rios e evitar preju\u00edzos aos servidores e instituidores.<\/p>\n\n\n\n

Confira a Nota na \u00edntegra, clicando aqui<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

O Minist\u00e9rio da Previd\u00eancia Social, por meio de Nota divulgada no Informativo mensal dos RPPS – 42\u00aa edi\u00e7\u00e3o \u2013 Fev.\/2024, esclareceu a distin\u00e7\u00e3o entre dois tipos de compensa\u00e7\u00e3o mencionados na legisla\u00e7\u00e3o previdenci\u00e1ria. Primeiramente, trata-se da compensa\u00e7\u00e3o financeira previdenci\u00e1ria, regulada pela Lei n\u00ba 9.796\/1999, que ocorre entre regimes previdenci\u00e1rios na contagem rec\u00edproca de tempo de contribui\u00e7\u00e3o…
Leia mais<\/a><\/p>\n","protected":false},"author":1,"featured_media":512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nEsclarecimentos sobre Compensa\u00e7\u00e3o Financeira e Tribut\u00e1ria entre Regimes Previdenci\u00e1rios - Nova - Assessoria e Consultoria em RPPS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.novarpps.com.br\/site\/esclarecimentos-sobre-compensacao-financeira-e-tributaria-entre-regimes-previdenciarios\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Esclarecimentos sobre Compensa\u00e7\u00e3o Financeira e Tribut\u00e1ria entre Regimes Previdenci\u00e1rios - Nova - Assessoria e Consultoria em RPPS\" \/>\n<meta property=\"og:description\" content=\"O Minist\u00e9rio da Previd\u00eancia Social, por meio de Nota divulgada no Informativo mensal dos RPPS – 42\u00aa edi\u00e7\u00e3o \u2013 Fev.\/2024, esclareceu a distin\u00e7\u00e3o entre dois tipos de compensa\u00e7\u00e3o mencionados na legisla\u00e7\u00e3o previdenci\u00e1ria. 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