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	</script>	 				 		 					  					<div> 						 						<input type="hidden" name="publicado" id="publicado" value="true"> 																 						<div class="tituloAto" style="white-space: nowrap;">							 							Instrução Normativa 														 		                     								                                     <span title="Secretaria Especial da Receita Federal do Brasil">RFB</span>                                 	 						         						         						     						    nº 2097, de 18 de julho de 2022 							 							 							 							 						</div> 						 												 												     						 						 					 						 					</div>				 					 					 					 					<div class="tituloPublicacao"> 					 						(Publicado(a) no DOU de 22/07/2022, seção 1, página 52)   					 					 					 					 					</div> 					 					 					 								 						 							 						 						 					 					 					  					 					 					 					<div id="divTexto"> 						 						 						 						  						 							 							  								 									<p class="ementa" id="2356479"> 										Estabelece normas relativas à Contribuição para o Plano de Seguridade Social do Servidor (CPSS), de que trata a Lei n<strike>º</strike> 10.887, de 18 de junho de 2004. 									</p> 								 								 								 								 								 															 								 								 															 								  								 								 								  								 								 															 								 								 								 									        								 							 							 							 							 							 							 							 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos nao identificad"> 									 									 									 									 									 									 											 										  											 											<span id="2356480"> 										 										 										 										 										 										 											O SECRETÁRIO ESPECIAL DA RECEITA FEDERAL DO BRASIL, no uso da atribuição que lhe confere o inciso III do art. 350 do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTE2OiJhSFIwY0RvdkwyNXZjbTFoY3k1eVpXTmxhWFJoTG1aaGVtVnVaR0V1WjI5MkxtSnlMeTl6YVdwMWRESmpiMjV6ZFd4MFlTOXNhVzVyTG1GamRHbHZiajlwWkVGMGJ6MHhNVEV5TmpVak1qRTJNelUxTUE9PSI7czo1OiJsblR4dCI7czo0MzoiUG9ydGFyaWEgTUUgbsK6IDI4NCwgZGUgMjcgZGUganVsaG8gZGUgMjAyMCI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Portaria ME nº 284, de 27 de julho de 2020</a>, e tendo em vista o disposto na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6Njg6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12VERVeE56SXVhSFJ0IjtzOjU6ImxuVHh0IjtzOjc2OiJMZWkgbsK6IDUuMTcyLCBkZSAyNSBkZSBvdXR1YnJvIGRlIDE5NjYgLSBDw7NkaWdvIFRyaWJ1dMOhcmlvIE5hY2lvbmFsIChDVE4pIjtzOjEwOiJpZENvbnRldWRvIjtpOjEyODc4NjE7czo3OiJ1cmxUeXBlIjtzOjExOiJTVEFUSUNfTElOSyI7fQ==">Lei nº 5.172, de 25 de outubro de 1966 - Código Tributário Nacional (CTN)</a>, no art. 16 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6ODQ6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12YkdOd0wweGpjRGsxTG1oMGJTTmhjblF4Tmc9PSI7czo1OiJsblR4dCI7czo1MToiTGVpIENvbXBsZW1lbnRhciBuwrogOTUsIGRlIDI2IGRlIGZldmVyZWlybyBkZSAxOTk4IjtzOjEwOiJpZENvbnRldWRvIjtpOjEyODc4NjE7czo3OiJ1cmxUeXBlIjtzOjExOiJTVEFUSUNfTElOSyI7fQ==">Lei Complementar nº 95, de 26 de fevereiro de 1998</a>, na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6NzY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwweGxhWE12VERneE1USmpiMjV6TG1oMGJRPT0iO3M6NToibG5UeHQiO3M6NDA6IkxlaSBuwrogOC4xMTIsIGRlIDExIGRlIGRlemVtYnJvIGRlIDE5OTAiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 8.112, de 11 de dezembro de 1990</a>, nos arts. 44 e 61 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6Njg6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwweGxhWE12VERrME16QXVhSFJ0IjtzOjU6ImxuVHh0IjtzOjQwOiJMZWkgbsK6IDkuNDMwLCBkZSAyNyBkZSBkZXplbWJybyBkZSAxOTk2IjtzOjEwOiJpZENvbnRldWRvIjtpOjEyODc4NjE7czo3OiJ1cmxUeXBlIjtzOjExOiJTVEFUSUNfTElOSyI7fQ==">Lei nº 9.430, de 27 de dezembro de 1996</a>, no art. 14 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6NzY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12VERrMk1qUXVhSFJ0STJGeWRERTAiO3M6NToibG5UeHQiO3M6MzY6IkxlaSBuwrogOS42MjQsIGRlIDIgZGUgYWJyaWwgZGUgMTk5OCI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Lei nº 9.624, de 2 de abril de 1998</a>, na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6Njg6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12VERrM01UY3VhSFJ0IjtzOjU6ImxuVHh0IjtzOjQwOiJMZWkgbsK6IDkuNzE3LCBkZSAyNyBkZSBub3ZlbWJybyBkZSAxOTk4IjtzOjEwOiJpZENvbnRldWRvIjtpOjEyODc4NjE7czo3OiJ1cmxUeXBlIjtzOjExOiJTVEFUSUNfTElOSyI7fQ==">Lei nº 9.717, de 27 de novembro de 1998</a>, na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6Njg6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12VERrM09EUXVhSFJ0IjtzOjU6ImxuVHh0IjtzOjM5OiJMZWkgbsK6IDkuNzg0LCBkZSAyOSBkZSBqYW5laXJvIGRlIDE5OTkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 9.784, de 29 de janeiro de 1999</a>, na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOUJkRzh5TURBMExUSXdNRFl2TWpBd05DOU1aV2t2VERFd0xqZzROeTVvZEcwPSI7czo1OiJsblR4dCI7czozODoiTGVpIG7CuiAxMC44ODcsIGRlIDE4IGRlIGp1bmhvIGRlIDIwMDQiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 10.887, de 18 de junho de 2004</a>, nos arts. 46 a 49 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURBM0xUSXdNVEF2TWpBeE1DOXNaV2t2VERFeU16VXdMbWgwYlE9PSI7czo1OiJsblR4dCI7czo0MToiTGVpIG7CuiAxMi4zNTAsIGRlIDIwIGRlIGRlemVtYnJvIGRlIDIwMTAiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 12.350, de 20 de dezembro de 2010</a>, na <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURFeExUSXdNVFF2TWpBeE1pOXNaV2t2VERFeU5qRTRMbWgwYlE9PSI7czo1OiJsblR4dCI7czozODoiTGVpIG7CuiAxMi42MTgsIGRlIDMwIGRlIGFicmlsIGRlIDIwMTIiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 12.618, de 30 de abril de 2012</a>, no <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6ODA6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyUmxZM0psZEc4dk1qQXdNUzlFTkRBMU1DNW9kRzA9IjtzOjU6ImxuVHh0IjtzOjQ0OiJEZWNyZXRvIG7CuiA0LjA1MCwgZGUgMTIgZGUgZGV6ZW1icm8gZGUgMjAwMSI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Decreto nº 4.050, de 12 de dezembro de 2001</a>, e no <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTAwOiJhSFIwY0RvdkwzZDNkeTV3YkdGdVlXeDBieTVuYjNZdVluSXZZMk5wZG1sc1h6QXpMMTloZEc4eU1ERTVMVEl3TWpJdk1qQXhPUzlrWldOeVpYUnZMMFF4TURFek9TNW9kRzA9IjtzOjU6ImxuVHh0IjtzOjQ1OiJEZWNyZXRvIG7CuiAxMC4xMzksIGRlIDI4IGRlIG5vdmVtYnJvIGRlIDIwMTkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Decreto nº 10.139, de 28 de novembro de 2019</a>, resolve: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos capitulo"> 									 									 									 									 									 									 											 										  											 											<span id="2356481"> 										 										 										 										 										 										 											CAPÍTULO I<br> DO OBJETO E DO ÂMBITO DE APLICAÇÃO 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos artigo"> 									 									 									 									 									 									 											 										  											 											<span id="2356482"> 										 										 										 										 										 										 											Art. 1º Esta Instrução Normativa estabelece as normas relativas à cobrança, à fiscalização e à arrecadação da Contribuição para o Plano de Seguridade Social do Servidor (CPSS), de qualquer dos Poderes da União, incluídas suas autarquias e fundações, no âmbito da Secretaria Especial da Receita Federal do Brasil (RFB). 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos capitulo"> 									 									 									 									 									 									 											 										  											 											<span id="2356483"> 										 										 										 										 										 										 											CAPÍTULO II<br> DOS CONTRIBUINTES 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos artigo"> 									 									 									 									 									 									 											 										  											 											<span id="2356484"> 										 										 										 										 										 										 											Art. 2º Sujeitam-se ao pagamento da contribuição de que trata esta Instrução Normativa: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356485"> 										 										 										 										 										 										 											I - a União, suas autarquias e fundações; e 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356486"> 										 										 										 										 										 										 											II - os servidores públicos ativos ocupantes de cargo efetivo, o aposentado e o pensionista de qualquer dos poderes da União, incluídas suas autarquias e fundações, os magistrados da União, os ministros do Tribunal de Contas da União e os membros do Ministério Público da União. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos capitulo"> 									 									 									 									 									 									 											 										  											 											<span id="2356487"> 										 										 										 										 										 										 											CAPÍTULO III<br> DA BASE DE INCIDÊNCIA 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos artigo"> 									 									 									 									 									 									 											 										  											 											<span id="2356488"> 										 										 										 										 										 										 											Art. 3º A CPSS incide sobre o subsídio ou vencimento de cargo vitalício ou efetivo, acrescido das vantagens pecuniárias permanentes estabelecidas em lei e dos adicionais de caráter individual e sobre os proventos de aposentadorias e pensões, inclusive sobre a gratificação natalina. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos paragrafo"> 									 									 									 									 									 									 											 										  											 											<span id="2356489"> 										 										 										 										 										 										 											§ 1º Excluem-se da base de cálculo da contribuição os seguintes valores pagos ao servidor público ativo: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356490"> 										 										 										 										 										 										 											I - diárias para viagens; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356491"> 										 										 										 										 										 										 											II - ajuda de custo em razão de mudança de sede; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356492"> 										 										 										 										 										 										 											III - indenização de transporte; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356493"> 										 										 										 										 										 										 											IV - salário-família; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356494"> 										 										 										 										 										 										 											V - auxílio-alimentação; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356495"> 										 										 										 										 										 										 											VI - auxílio-creche; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356496"> 										 										 										 										 										 										 											VII - parcelas remuneratórias pagas em decorrência de local de trabalho; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356497"> 										 										 										 										 										 										 											VIII - parcela percebida em decorrência do exercício de cargo em comissão ou de função comissionada ou gratificada; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356498"> 										 										 										 										 										 										 											IX - abono de permanência de que tratam o § 19 do art. 40 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTA0OiJhSFIwY0RvdkwzZDNkeTV3YkdGdVlXeDBieTVuYjNZdVluSXZZMk5wZG1sc1h6QXpMME52Ym5OMGFYUjFhV05oYnk5RGIyNXpkR2wwZFdsallXOHVhSFJ0STJGeWREUXd3cWN4T1E9PSI7czo1OiJsblR4dCI7czoxNDoiQ29uc3RpdHVpw6fDo28iO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Constituição</a>, o § 5º do art. 2º e o § 1º do art. 3º da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyTnZibk4wYVhSMWFXTmhieTlsYldWdVpHRnpMMlZ0WXk5bGJXTTBNUzVvZEcwPSI7czo1OiJsblR4dCI7czo1NToiRW1lbmRhIENvbnN0aXR1Y2lvbmFsIG7CuiA0MSwgZGUgMTkgZGUgZGV6ZW1icm8gZGUgMjAwMyI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Emenda Constitucional nº 41, de 19 de dezembro de 2003</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356499"> 										 										 										 										 										 										 											X - adicional de férias; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356500"> 										 										 										 										 										 										 											XI - adicional noturno; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356501"> 										 										 										 										 										 										 											XII - adicional por serviço extraordinário; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356502"> 										 										 										 										 										 										 											XIII - parcela paga a título de assistência à saúde suplementar; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356503"> 										 										 										 										 										 										 											XIV - parcela paga a título de assistência pré-escolar; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356504"> 										 										 										 										 										 										 											XV - parcela paga a servidor público indicado para integrar órgão deliberativo ou conselho, na condição de representante do governo, de órgão ou de entidade da Administração Pública do qual é servidor; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356505"> 										 										 										 										 										 										 											XVI - auxílio moradia; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356506"> 										 										 										 										 										 										 											XVII - Gratificação por Encargo de Curso ou Concurso de que trata o art. 76-A da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6ODQ6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwweGxhWE12VERneE1USmpiMjV6TG1oMGJTTmhjblEzTm1FPSI7czo1OiJsblR4dCI7czo0MDoiTGVpIG7CuiA4LjExMiwgZGUgMTEgZGUgZGV6ZW1icm8gZGUgMTk5MCI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Lei nº 8.112, de 11 de dezembro de 1990</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356507"> 										 										 										 										 										 										 											XVIII - Gratificação Temporária das Unidades dos Sistemas Estruturadores da Administração Pública Federal (GSISTE), instituída pela <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURBMExUSXdNRFl2TWpBd05pOXNaV2t2VERFeE16VTJMbWgwYlE9PSI7czo1OiJsblR4dCI7czo0MDoiTGVpIG7CuiAxMS4zNTYsIGRlIDE5IGRlIG91dHVicm8gZGUgMjAwNiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Lei nº 11.356, de 19 de outubro de 2006</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356508"> 										 										 										 										 										 										 											XIX - Gratificação de Raio X; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356509"> 										 										 										 										 										 										 											XX - a Gratificação Temporária do Sistema de Administração dos Recursos de Informação e Informática (GSISP), instituída pela <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURBM0xUSXdNVEF2TWpBd09TOXNaV2t2VERFeE9UQTNMbWgwYlE9PSI7czo1OiJsblR4dCI7czo0MToiTGVpIG7CuiAxMS45MDcsIGRlIDIgZGUgZmV2ZXJlaXJvIGRlIDIwMDkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 11.907, de 2 de fevereiro de 2009</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356510"> 										 										 										 										 										 										 											XXI - a Gratificação Temporária de Atividade em Escola de Governo (GAEG), instituída pela <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURBM0xUSXdNVEF2TWpBd09TOXNaV2t2VERFeE9UQTNMbWgwYlE9PSI7czo1OiJsblR4dCI7czo0MToiTGVpIG7CuiAxMS45MDcsIGRlIDIgZGUgZmV2ZXJlaXJvIGRlIDIwMDkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 11.907, de 2 de fevereiro de 2009</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356511"> 										 										 										 										 										 										 											XXII - a Gratificação Específica de Produção de Radioisótopos e Radiofármacos (GEPR), instituída pela <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwxOWhkRzh5TURBM0xUSXdNVEF2TWpBd09TOXNaV2t2VERFeE9UQTNMbWgwYlE9PSI7czo1OiJsblR4dCI7czo0MToiTGVpIG7CuiAxMS45MDcsIGRlIDIgZGUgZmV2ZXJlaXJvIGRlIDIwMDkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI4Nzg2MTtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9">Lei nº 11.907, de 2 de fevereiro de 2009</a>; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356512"> 										 										 										 										 										 										 											XXIII - a parcela relativa ao Bônus de Eficiência e Produtividade na Atividade Tributária e Aduaneira, recebida pelos servidores da carreira Tributária e Aduaneira da Receita Federal do Brasil; e 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356513"> 										 										 										 										 										 										 											XXIV - a parcela relativa ao Bônus de Eficiência e Produtividade na Atividade de Auditoria-Fiscal do Trabalho, recebida pelos servidores da carreira de Auditoria-Fiscal do Trabalho. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos paragrafo"> 									 									 									 									 									 									 											 										  											 											<span id="2356514"> 										 										 										 										 										 										 											§ 2º O servidor ocupante de cargo efetivo ou vitalício poderá optar pela inclusão dos seguintes valores na base de cálculo da contribuição, para efeito de cálculo do benefício a ser concedido com fundamento no art. 40 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6OTY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwwTnZibk4wYVhSMWFXTmhieTlEYjI1emRHbDBkV2xqWVc4dWFIUnRJMkZ5ZERRdyI7czo1OiJsblR4dCI7czoyMjoiQ29uc3RpdHVpw6fDo28gRmVkZXJhbCI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Constituição Federal</a> e no art. 2º da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTA0OiJhSFIwY0RvdkwzZDNkeTV3YkdGdVlXeDBieTVuYjNZdVluSXZZMk5wZG1sc1h6QXpMMk52Ym5OMGFYUjFhV05oYnk5bGJXVnVaR0Z6TDJWdFl5OWxiV00wTVM1b2RHMGpZWEowTWc9PSI7czo1OiJsblR4dCI7czozNzoiRW1lbmRhIENvbnN0aXR1Y2lvbmFsIG7CuiA0MSwgZGUgMjAwMyI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Emenda Constitucional nº 41, de 2003</a>, respeitado, em qualquer caso, o limite constitucionalmente estabelecido para o valor do benefício: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356515"> 										 										 										 										 										 										 											I - de parcelas remuneratórias percebidas em decorrência de local de trabalho e do exercício de cargo em comissão ou de função comissionada ou gratificada; 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356516"> 										 										 										 										 										 										 											II - da Gratificação Temporária das Unidades dos Sistemas Estruturadores da Administração Pública Federal (GSISTE); 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356517"> 										 										 										 										 										 										 											III - da Gratificação Temporária do Sistema de Administração dos Recursos de Informação e Informática (GSISP); 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356518"> 										 										 										 										 										 										 											IV - da Gratificação Temporária de Atividade em Escola de Governo (GAEG); 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356519"> 										 										 										 										 										 										 											V - da Gratificação Específica de Produção de Radioisótopos e Radiofármacos (GEPR); 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356520"> 										 										 										 										 										 										 											VI - da Gratificação pelo exercício habitual de atividade que implique o contato com geradores de radiação ionizante ou com substâncias radioativas (Gratificação de Raio X); e 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356521"> 										 										 										 										 										 										 											VII - de parcelas recebidas a título de adicional noturno e adicional por serviço extraordinário. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos paragrafo"> 									 									 									 									 									 									 											 										  											 											<span id="2356522"> 										 										 										 										 										 										 											§ 3º A CPSS não incide sobre os valores referidos no art. 14 da <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6NzY6ImFIUjBjRG92TDNkM2R5NXdiR0Z1WVd4MGJ5NW5iM1l1WW5JdlkyTnBkbWxzWHpBekwyeGxhWE12VERrMk1qUXVhSFJ0STJGeWRERTAiO3M6NToibG5UeHQiO3M6MzY6IkxlaSBuwrogOS42MjQsIGRlIDIgZGUgYWJyaWwgZGUgMTk5OCI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=">Lei nº 9.624, de 2 de abril de 1998</a>, pagos a título de auxílio financeiro em decorrência da participação de postulantes a cargo público em programa de formação. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos capitulo"> 									 									 									 									 									 									 											 										  											 											<span id="2356523"> 										 										 										 										 										 										 											CAPÍTULO IV<br> DA ALÍQUOTA 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos secao"> 									 									 									 									 									 									 											 										  											 											<span id="2356524"> 										 										 										 										 										 										 											Seção I<br> Da Alíquota de Contribuição do Servidor Ativo e do Aposentado ou Pensionista 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos artigo"> 									 									 									 									 									 									 											 										  											 											<span id="2356525"> 										 										 										 										 										 										 											Art. 4º A contribuição do servidor ativo é calculada sobre: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356526"> 										 										 										 										 										 										 											I - a totalidade da base de cálculo a que se refere o art. 3º, em se tratando de servidor que tiver ingressado no serviço público até a data da publicação do ato de instituição do regime de previdência complementar para os servidores públicos federais titulares de cargo vitalício ou efetivo, e não optado por aderir a esse regime; ou 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356527"> 										 										 										 										 										 										 											II - a parcela da base de cálculo a que se refere o art. 3º que não exceder ao limite máximo estabelecido para os benefícios do Regime Geral de Previdência Social (RGPS), em se tratando de servidor: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos alinea"> 									 									 									 									 									 									 											 										  											 											<span id="2356528"> 										 										 										 										 										 										 											a) que tiver ingressado no serviço público até a data a que se refere o inciso I, e optado por aderir ao regime de previdência complementar referido no citado inciso; ou 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos alinea"> 									 									 									 									 									 									 											 										  											 											<span id="2356529"> 										 										 										 										 										 										 											b) que tiver ingressado no serviço público a partir da data a que se refere o inciso I, independentemente de adesão ao regime de previdência complementar referido no citado inciso. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos paragrafo"> 									 									 									 									 									 									 											 										  											 											<span id="2356530"> 										 										 										 										 										 										 											Parágrafo único. Aplicam-se, sobre as bases de cálculo previstas no caput, as alíquotas de: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356531"> 										 										 										 										 										 										 											I - 11% (onze por cento), até 29 de fevereiro de 2020; e 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356532"> 										 										 										 										 										 										 											II - 14% (quatorze por cento), a partir de 1º de março de 2020, que será reduzida ou majorada, e aplicada de forma progressiva, conforme o valor da base de cálculo da contribuição, de acordo com os parâmetros constantes de ato publicado periodicamente pelo Ministério do Trabalho e Previdência. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos artigo"> 									 									 									 									 									 									 											 										  											 											<span id="2356533"> 										 										 										 										 										 										 											Art. 5º A contribuição do servidor aposentado ou pensionista é calculada sobre o valor dos proventos de aposentadorias e pensões que ultrapassar o limite máximo estabelecido para os benefícios do RGPS, mediante aplicação das alíquotas de: 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356534"> 										 										 										 										 										 										 											I - 11% (onze por cento), até 29 de fevereiro de 2020; e 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 									 									 									 									 									  									 																	 									 								</div> 							 								 							 						 							 							 							 							 							 							 							 														 								 							 								<div class="divSegmentos inciso"> 									 									 									 									 									 									 											 										  											 											<span id="2356535"> 										 										 										 										 										 										 											II - 14% (quatorze por cento), a partir de 1º de março de 2020, que será reduzida ou majorada conforme o valor total do benefício recebido, de acordo com os parâmetros constantes de ato publicado periodicamente pelo Ministério do Trabalho e Previdência. 										 										 										 											 											 											 											 											 											 												<a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTI0OiJhSFIwY0Rvdkx5OHZibTl5YldGekxuSmxZMlZwZEdFdVptRjZaVzVrWVM1bmIzWXVZbkl2YzJscWRYUXlZMjl1YzNWc2RHRXZZVzVsZUc5UGRYUnliM011WVdOMGFXOXVQMmxrUVhKeGRXbDJiMEpwYm1GeWFXODlNQT09IjtzOjU6ImxuVHh0IjtzOjA6IiI7czoxMDoiaWRDb250ZXVkbyI7aToxMjg3ODYxO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30="></a> 											 										 											</span> 									 				</div></div></div></div>...<div class="BlContainer">
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Orgão
Secretaria Especial da Receita Federal do Brasil - RFB
Espécie
Instrução Normativa
Data da publicação
22/07/2022
Data da edição
18/07/2022
Classificação Busca.Legal
TRABALHO E PREVIDÊNCIA SOCIAL TODOS

Secretaria Especial da Receita Federal do Brasil - RFB

Instrução Normativa

22/07/2022

18/07/2022

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