tabela de alíquotas por códigos fpas

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  • 8/20/2019 Tabela de Alíquotas Por Códigos Fpas

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    ANEXO II(Redação dada pela Instrução Normativa RFB nº 1.2!" de 11 de #aneiro de 2$12%

    &ABE'A E A')*+O&A, -OR /I0O, F-A,

    CÓDIGO DO FPAS

     ALÍQUOTAS (%)Prev.Social

    GILRATSalário-

    !"ca#$oICRA SAI SSI SAC SSC S&RA DPC

    F"'!o Aeroviário

    SAR SST SAT SSCOOPToal

    O"ra'. O"F"'!o--- --- ***+ ***, *** *** **+/ **0, **/ *+, *,1/ *1+, +*, ,* *2/

    1*3 ,* 4ariável ,51 *5, +5* +51 --- --- *5/ --- --- --- --- --- --- 151*3 Coo6eraiva ,* 4ariável ,51 *5, --- --- --- --- *5/ --- --- --- --- --- ,51 151+1 ,* 4ariável ,51 *5, --- --- +5* +51 *5/ --- --- --- --- --- --- 151+1 Coo6eraiva ,* 4ariável ,51 *5, --- --- --- --- *5/ --- --- --- --- --- ,51 151,0 ,* 4ariável ,51 *5, --- --- --- --- --- --- --- --- --- --- --- ,5310+ ,* 4ariável ,51 ,53 --- --- --- --- --- --- --- --- --- --- --- 15,1* ,* 4ariável ,51 *5, --- --- --- --- --- ,51 --- --- --- --- --- 15,11 ,* 4ariável ,51 *5, --- --- --- --- --- --- ,51 --- --- --- --- 15,1// ,* 4ariável ,51 *5, --- --- --- +51 *50 --- --- --- --- --- --- 511// Coo6eraiva ,* 4ariável ,51 *5, --- --- --- --- *50 --- --- --- --- --- ,51 151

    13 ,* 4ariável ,51 *5, --- --- --- +51 *50 --- --- --- --- --- --- 5113 Coo6eraiva ,* 4ariável ,51 *5, --- --- --- --- *50 --- --- --- --- --- ,51 1511, ,* 4ariável --- --- --- --- --- --- --- --- --- --- --- --- --- ---12* ,* 4ariável ,51 --- --- --- --- --- --- --- --- --- --- --- --- ,51/* --- --- ,51 *5, --- --- --- --- --- --- --- --- --- --- --- ,53/+, ,* 4ariável ,51 *5, --- --- --- --- *5/ --- --- --- +51 +5* --- 15/+, Coo6eraiva ,* 4ariável ,51 *5, --- --- --- --- *5/ --- --- --- --- --- ,51 15/,* ,* --- --- --- --- --- --- --- --- --- --- --- +51 +5* --- ,51/02 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---/3 --- --- ,51 *5, --- --- --- +51 *50 --- --- --- --- --- --- 51/11 ,* 4ariável ,51 --- --- --- --- --- --- --- --- --- --- --- --- ,51/* ,* 4ariável ,51 *5, --- --- --- --- --- ,51 --- --- --- --- --- 15,

    30/ ,,51 4ariável ,51 *5, --- --- --- --- --- --- --- --- --- --- --- ,5330/ Coo6eraiva(+) ,,51 4ariável ,51 *5, --- --- --- --- --- --- --- --- --- --- --- ,533 Se7. 6ecial ,5* *5+ --- --- --- --- --- --- --- --- --- *5, --- --- --- *5,3 Peoa F8ica ,5* *5+ --- --- --- --- --- --- --- --- --- *5, --- --- --- *5,3 Pe. 9"r8!ica ,51 *5+ --- --- --- --- --- --- --- --- --- *5,1 --- --- --- *5,13 A7roi'!:ria ,51 *5+ --- --- --- --- --- --- --- --- --- *5,1 --- --- --- *5,1332 15* --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---33 ,* 4ariável ,51 *5, --- --- --- --- --- --- --- ,51 --- --- --- 15,

  • 8/20/2019 Tabela de Alíquotas Por Códigos Fpas

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    33Coo6eraiva(+) ,* 4ariável ,51 *5, --- --- --- --- --- --- --- --- --- --- ,51 15,321 Coo6eraiva ,* 4ariável ,51 ,53 --- --- --- --- --- --- --- --- --- --- ,51 353,1 --- --- ,51 ,53 --- --- --- --- --- --- --- --- --- --- --- 15,00 --- --- ,51 *5, +5* +51 --- --- *5/ --- --- --- --- --- --- 153/ ,* 4ariável --- --- --- --- --- --- --- --- --- --- --- --- --- ---

    oa (+); A< ,=*2=,**3 a coo6eraiva !e cr