Janine Medeiros Santos

In a recent decision, the Second Class of the Superior Tribunal de Justiça (STJ) understood by the not incidence of social security contributions on notice prior indemnified, exactly because it presents nature not wageⁱ. According, the Minister Reporter Mauro Campbell Marques, REsp 1198964/PR of the field incidence of social contribution according to art. 23 of Law 8212/91, includes the total remuneration paid, payable or credited to any account, directed to reattribute the work done, it's important to say that the tax occur on budget salary nature.

Since the indemnified notice in terms Article 487 of the CLT (Consolidation of Labor Laws), on nature restorative, it seeks to repair the damage caused to a worker who was not alerted about contract termination with the least advance fixed by the law.

In the same sense understood this "Colenda" Class on the third part constitutional of vacation, for not having a salary nature, there is no incidence of social security contributions on this amountⁱⁱ.

The patriotic courts add, too the unenforceability of this tribute how compensated vacation, to the sickness and accident-aid, the latter two during the first 15 (fifteen) days of sick leave the employee, because that period, no provision of service by worker.

i REsp 1198964/PR, Rel. Ministro MAURO CAMPBELL MARQUES, SEGUNDA TURMA, julgado em 02/09/2010, DJe 04/10/2010.

ⁱⁱ EDcl nos EDcl no REsp 1103731/SC, Rel. Ministra ELIANA CALMON, SEGUNDA TURMA, julgado em 17/08/2010, DJe 26/08/2010.