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PIS/Pasep: contribuições sobre a folha de pagamento passam a ser declaradas no eSocial e DCTFWeb
A contribuição para o PIS/Pasep sobre a folha de salários deve ser declarada no eSocial e na DCTFWeb, com exceções para fundações públicas vinculadas a regimes próprios de previdência.
11/07/2024 09:00
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Foto: Pixabay
Desde janeiro de 2024, conforme o artigo 19-A da Instrução Normativa RFB nº 2.005, de 29 de janeiro de 2021, a Contribuição para o Programa de Integração Social (PIS) e para o Programa de Formação do Patrimônio do Servidor Público (Pasep), calculada sobre a folha de salários, passou a ser registrada no sistema eSocial e declarada na DCTFWeb.
Entretanto, essa nova regulamentação não se aplica às fundações criadas e mantidas pela União, estados, Distrito Federal ou municípios, no que tange aos trabalhadores vinculados aos regimes próprios de previdência social instituídos pelos respectivos entes federativos. Para essas entidades, os valores relativos à Contribuição para o PIS/Pasep, calculados sobre a folha de pagamento, devem continuar sendo reportados na Declaração de Débitos e Créditos Tributários Federais (DCTF) , utilizando, a partir de janeiro de 2024, o código 8301-03 (Pasep - Fundações - RPPS).
É importante destacar que as regras de obrigatoriedade da DCTF não foram alteradas. Para obter informações adicionais sobre os códigos de receita que podem ser declarados na DCTF, acesse aqui.
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