The conclusion to which it is reached is in the sense that extinction occurs, in view of the decadent term, of the social security contribution in relation to the generating facts (service delivery) recognized in the host of labor claims that have been launched or to be launched after the five-year course, counted from the first day of the year following the provision of the service. In this way, the social security contribution relating to the plot corresponding to the consideration of service provided for more than five years would be extinct, on the basis of Article 156 of the CTN. This type of situation is common in labor demands, in which the recognition of employee law occurs in receiving certain payments, but often such payments correspond to the remuneration of services provided for more than five years.
In such cases the taxable economic base is the remuneration, as Article 195, item 195, the Constitution, therefore, the decadential term for the launch should begin to be counted from the time of availability of the clerk payment. However, the positioning of the case-law of the higher cuts, as well as the one for which provides Article 43, paragraph 2 of Law 8,212 / 91, with the wording given by Law 11.941 / 09, is that "in>" occurred The factual fact of social contributions on the date of service provision ".
Therefore, there is a possibility that companies enter into action seeking not to collect the employers social security contribution in cases where the service provision has occurred more than five years. Likewise, there is a possibility of recovery of all values paid to this title in relation to the last five years, with monetary correction by the Selic rate.
