Post by account_disabled on Mar 10, 2024 23:16:00 GMT -6
A summary was approved by the st Section of the Superior Court of Justice which establishes that the commission paid to the insurance broker is subject to a social security contribution, regardless of the employment contract. The new summary, number , was reported by minister Eliana Calmon.
In one of the processes used to support the new summary, Special Appeal , from Rio de Janeiro, SulAmérica Terrestres Marítimos e Acidentes Companhia de Seguros tried to modify the STJ's decision. However, the understanding was maintained that the mandatory intermediation of insurance brokers between insurers and their insureds does not disfigure the nature of service provision. Therefore, it is Austria Phone Numbers List up to private insurance companies to pay the social security contribution levied on the value of the commission that the insurer passes on to brokers for providing intermediation services in the insurance contract.
In REsp , from the Federal District, reported by minister Luiz Fux, Itatiaia Seguros S/A contacted the National Social Security Institute to declare the absence of a legal-tax relationship that would cause the insurer to be subject to the collection of social security contribution. But this request was denied because the intermediation carried out by the broker is identical with the concept of "services" set out in Law ,/ and allows the collection of tax.
Precedent has the following statement: “The social security contribution is levied on the commission paid to the insurance broker, regardless of the existence of an employment contract”. The summary is a summary that summarizes the understanding that is taken several times by the Court in the same sense. With information from the STJ Press Office .
In one of the processes used to support the new summary, Special Appeal , from Rio de Janeiro, SulAmérica Terrestres Marítimos e Acidentes Companhia de Seguros tried to modify the STJ's decision. However, the understanding was maintained that the mandatory intermediation of insurance brokers between insurers and their insureds does not disfigure the nature of service provision. Therefore, it is Austria Phone Numbers List up to private insurance companies to pay the social security contribution levied on the value of the commission that the insurer passes on to brokers for providing intermediation services in the insurance contract.
In REsp , from the Federal District, reported by minister Luiz Fux, Itatiaia Seguros S/A contacted the National Social Security Institute to declare the absence of a legal-tax relationship that would cause the insurer to be subject to the collection of social security contribution. But this request was denied because the intermediation carried out by the broker is identical with the concept of "services" set out in Law ,/ and allows the collection of tax.
Precedent has the following statement: “The social security contribution is levied on the commission paid to the insurance broker, regardless of the existence of an employment contract”. The summary is a summary that summarizes the understanding that is taken several times by the Court in the same sense. With information from the STJ Press Office .