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Diário Oficial publica resolução que trata de débito de contribuição do FGTS | Interativo Contábil Contabilidade e Assessoria

Notícias

Diário Oficial publica resolução que trata de débito de contribuição do FGTS

A resolução também informa que o valor da parcela mensal será determinado pela divisão do número de parcelas do total do débito atualizado e consolidado até a data da formalização do acordo de parcelamento

O Diário Oficial da União publicou, hoje (10), a resolução que estabelece normas para parcelamento de débito de contribuições devidas ao Fundo de Garantia do Tempo de Serviço (FGTS). Para o trabalhador e a empresa, a resolução aprovada pelo Conselho Curador do FGTS permite o parcelamento do valor devido desde que haja acordo com o governo, informou o Ministério do Trabalho e Emprego.

De acordo com a resolução, o prazo máximo será de 60 parcelas mensais e sucessivas, cada uma com o valor mínimo parcelado de R$ 360 na data do acordo. O valor mínimo será atualizado anualmente, no mês de janeiro, com base no índice de remuneração das contas vinculadas acumulado no exercício anterior.

A resolução também informa que o valor da parcela mensal será determinado pela divisão do número de parcelas do total do débito atualizado e consolidado até a data da formalização do acordo de parcelamento.

Nas hipóteses em que o trabalhador com vínculo ativo à época da formalização do parcelamento tiver direito à utilização de valores de sua conta vinculada durante o período de vigência do acordo, o devedor deverá antecipar os recolhimentos relativos àquele trabalhador, informa a resolução.

Para as microempresa e empresas de pequeno porte, com tratamento diferenciado, o parcelamento mínimo será de R$ 180, com prazo de 90 meses.