- Saiba sobre o PIS/PASEP

Direito do Cidadão

Enviado em 1 de fev de 2010

Leandro Corrêa Ribeiro

Direito do Cidadão

Enviado em 1 de fev de 2010

Graduado em direito pela Universidade de Uberaba, especializando em direito processual civil e advogado e proprietário da L C R Advocacia.
e-mail: leandrocorrea.adv@hotmail.com

Começou a partir de 11/08/2009 o recebimento do abono anual pago pelo fundo PIS/PASEP, de acordo com o mês de nascimento do trabalhador. Os trabalhadores sabem que tem direito ao abono, todavia não sabe o que significa PIS/PASEP e qual a sua destinação.
O PIS (Programa de Integração Social) foi criado pelo governo federal em 1970 pela lei complementar nº 07, sendo o PASEP (Programa de Formação do Patrimônio do Servidor Público) criado logo depois (lei complementar nº 08) naquele mesmo ano, com o propósito de melhorar a renda do empregado, proporcionando maior participação na renda nacional. Em 1976 os dois fundos foram unificados pela lei complementar nº 26.
A Constituição Federal em seu art. 239 determinou que o PIS e o PASEP se destinariam a financiar o Seguro-Desemprego e o Abono Salarial Anual aos que ganham até certa remuneração mensal.
O PIS/PASEP é sustentado pelas pessoas jurídicas, isto é, empresas e a elas equiparadas. Também financia o fundo a administração pública direta e indireta. A contribuição dessas pessoas jurídicas é de natureza fiscal, independente de exercer atividade lucrativa ou não.
Outrora a distribuição era feita mediante a distribuição do patrimônio do fundo em contas individuais dos trabalhadores. Contudo, com o advento do parágrafo 3º do art. 239 da Constituição Federal, a regra mudou, passando os empregados a receber, como abono, um salário mínimo anual, desde que preencha os requisitos determinados.
Os requisitos para receber o abono do PIS/PASEP são:

Estar cadastrado no Programa há pelo menos cinco anos;
Ter recebido, em média, durante o ano-base para atribuição do benefício, 2 salários mínimos;
Ter exercido atividade remunerada, durante pelo menos 30 dias, consecutivos ou não, no ano-base da apuração.
Ter seus dados informados corretamente na RAIS – Relação Anual de Informações Sociais no ano-base considerado.

O cadastramento do empregado é feito pelo empregador, devendo este fazer no momento da primeira admissão, preenchendo a DCT (Documento de Cadastramento do Trabalhador), acompanhado do CNPJ ou CEI, no caso de pessoa física. Após o cadastramento o empregado receberá um cartão chamado Cartão do Cidadão, com o qual poderá sacar o abono, FGTS e o Seguro-Desempregado, preenchido os devidos requisitos de cada benefício.
O PIS/PASEP é um estímulo a economia, vez que concede ao empregado uma renda maior, ensejando-lhe aumento do consumo, o que agrada o trabalhador, que tem mais poder de compra e ao empresário, que se beneficia com os atos de mercância.
O segredo do sucesso é fazer do seu dever o seu lazer.
(Mark Twain)

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