TERCEIROS - ALÍQUOTAS POR CÓDIGO FPAS
TABELA DA ALÍQUOTAS POR CÓDIGO 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 |
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 |
787 Cooperativa |
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 | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
Modelo aprovado pela INSTRUÇÃO NORMATIVA RFB Nº 971 / 2009 (DOU de 17.11.2009)