A natureza jurídica das parcelas integrantes do salário de contribuição no Regime Geral de Previdência Social.

Abstract

The present dissertation demonstrates the legal nature of the integral and non-integral importances of the wage contribution of social security insured employees, as well as casual labour, the autonomous and other insured people linked to the Social Security governmental policy. Regarding legislative changes, social security law is dynamic. Therefore, the legal aspects of the importances which integrate the calculation of the social security contribution has been questioned: why do some indemnifying importances integrate the calculation of the contribution to the social security policy? Where is stated the legal right which allows charging a tax on the pension benefit itself? Why should the employer contribute to the protection of his employee? Does the notice period, after all, integrate or not the calculation of the social security contribution? Such question sare often made by lawyers and discussed in court. If wrongly decided by the tribunals, this situation can prejudice the lives of the social security policyholders and employers, and even unbalance the entire Social Security system. This research was based on the method of inductive approach, as well as law, jurisprudence and legal doctrine, in order to consolidate understanding of the subject. Also, by the hermeneutic-juridical procedural method, the legal elements, legal institutes, laws and legal doctrine were analyzed, fora better understanding of such a scenario. In conclusion, through the present dissertation, it was verified that the importances which integrate the insured people of the social security system is of a remuneratory nature, whilst the ones which don’t integrate have an indemnity charge, thus should be excluded from the calculation of the social security contribution.