{"id":4748,"date":"2022-12-19T11:01:24","date_gmt":"2022-12-19T14:01:24","guid":{"rendered":"https:\/\/siquirj.com.br\/site2013\/?p=4748"},"modified":"2022-12-19T11:03:46","modified_gmt":"2022-12-19T14:03:46","slug":"contribua-com-seu-sindicato","status":"publish","type":"post","link":"https:\/\/siquirj.com.br\/site2013\/contribua-com-seu-sindicato\/","title":{"rendered":"Contribua com seu Sindicato!"},"content":{"rendered":"\n<p>A <strong>Contribui\u00e7\u00e3o Sindical<\/strong> tem por finalidade o custeio de atividades essenciais das entidades sindicais, permitindo preservar sua autonomia, assegurando que possam defender os interesses das categorias, representando-as perante autoridades, \u00f3rg\u00e3os governamentais e f\u00f3runs de delibera\u00e7\u00e3o, al\u00e9m de firmar conv\u00eanios e parcerias.<\/p>\n\n\n\n<p>Com a reda\u00e7\u00e3o dada aos arts. 578 e 579 da CLT, pela Lei 13.467\/17, a Contribui\u00e7\u00e3o Sindical tornou-se facultativa e, portanto, restou afastada sua natureza tribut\u00e1ria e seu enquadramento na previs\u00e3o do art. 149 da Constitui\u00e7\u00e3o Federal.<\/p>\n\n\n\n<p>Conforme determina\u00e7\u00e3o legal, independentemente de realiza\u00e7\u00e3o de assembleia ou de previs\u00e3o estatut\u00e1ria, a cobran\u00e7a da Contribui\u00e7\u00e3o Sindical ocorre anualmente, no m\u00eas de janeiro, que tem como base de c\u00e1lculo o capital social das empresas.<\/p>\n\n\n\n<p>A distribui\u00e7\u00e3o dos recursos arrecadados observa o disposto no artigo 589 da CLT, sendo 60% destinado ao sindicato que representa a categoria, 20% para a Conta Especial Emprego e Sal\u00e1rio (CEES) do Minist\u00e9rio do Trabalho e Emprego (MTE), 15% \u00e0 federa\u00e7\u00e3o estadual e 5% \u00e0 Confedera\u00e7\u00e3o.<\/p>\n\n\n\n<p>Para c\u00e1lculo de tal recolhimento basta \u00e0 empresa enquadrar o capital social na tabela correspondente ao exerc\u00edcio constante neste site, abaixo.<\/p>\n\n\n\n<p>Entre em contato com a Secretaria do Siquirj, atrav\u00e9s do telefone <strong>(21) 2220-8424<\/strong>, ou atrav\u00e9s do e-mail <strong>siquirj@siquirj.com.br<\/strong>, para qualquer d\u00favida.<\/p>\n\n\n\n<div style=\"text-align: center;\"><form action=\"https:\/\/sindical.caixa.gov.br\/sitcs_internet\/contribuinte\/login\/login.do\"><input style=\"font-size: 1.3vw; padding: 20px; background-color: #fc7f2d; width: 100%; margin: 30px 0px 60px 0px;\" type=\"submit\" value=\"CLIQUE AQUI PARA EMITIR A SUA GUIA ATRAV\u00c9S DO PORTAL DO CONTRIBUINTE DA CAIXA\" \/><\/form><\/div>\n\n\n\n<p><strong>Passo-a-passo de como emitir a Guia de Contribui\u00e7\u00e3o Sindical:<\/strong><\/p>\n\n\n\n<p>A inclus\u00e3o do CPF, no link acima, \u00e9 apenas para criar um login de acesso ao sistema, n\u00e3o tem qualquer rela\u00e7\u00e3o com o boleto que ser\u00e1 emitido, \u00e9 somente para abrir o sistema de emiss\u00e3o de guias.<\/p>\n\n\n\n<p>Posteriormente, ao abrir, antes de serem exigidos os dados da empresa, voc\u00ea precisar\u00e1 dos seguintes dados do sindicato:<\/p>\n\n\n\n<p><strong>Tipo de Entidade Sindical:<\/strong> Sindicato<br><strong>C\u00f3digo da Entidade Sindical:<\/strong> 08102<br><strong>UF:<\/strong> RJ<br><strong>Categoria Sindical:<\/strong> Patronal\/Empresa<br><strong>CNPJ da Entidade Sindical:<\/strong> 34.021.246\/0001-61<br><strong>Nome da Entidade Sindical:<\/strong> SIN IND PRODUTOS QUIMICOS FINS INDUSTRIAIS DO ESTA<br><strong>Data Vencimento:<\/strong> 31\/01\/2023<br><strong>Compet\u00eancia:<\/strong> 01\/2023<\/p>\n\n\n\n<p>Em seguida, ser\u00e3o pedidos diversos dados sobre sua empresa, n\u00e3o precisando serem informados os dados referentes aos contribuintes das empresas (funcion\u00e1rios), pois o site tamb\u00e9m serve para emiss\u00e3o de guias de trabalhadores.<\/p>\n\n\n\n<p>Para ter acesso as Tabelas de Contribui\u00e7\u00e3o Sindical clique nos links abaixo:<\/p>\n\n\n\n<p><a href=\"https:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/Tabela-da-Contribuicao-Sindical-CNI-2023.pdf\">Tabela 2023<\/a><br><a href=\"https:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/Tabela-de-Contribui\u00e7\u00e3o-Sindical-2022.pdf\">Tabela 2022<\/a><br><a href=\"https:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/tabela-contribuicao-sindical-2021.pdf\">Tabela 2021<\/a><br><a href=\"https:\/\/bucket-gw-cni-static-cms-si.s3.amazonaws.com\/media\/filer_public\/99\/29\/9929f0b4-f3ff-4184-9fe9-8204315190ea\/tabela_da_contribuicao_sindical_2020.pdf\">Tabela 2020<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/tabela_da_contribuicao_sindical_2019.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2019<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/tabela_da_contribuicao_sindical_2018_inpc.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2018<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/TABELA-Contribui\u00e7\u00e3o-Sindical-2017.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2017<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/TABELA-Contribui\u00e7\u00e3o-Sindical-2016.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2016<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/TABELA-Contribui\u00e7\u00e3o-Sindical-2015.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2015<\/a><br><a href=\"http:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/Tabela_Contribuicao_Sindical_2014.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2014<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2013.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2013<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2012.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2012<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2011.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2011<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2010.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2010<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2009.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2009<\/a><br><a href=\"http:\/\/www.siquirj.com.br\/upload\/Tabela_Contribuicao_Sindical_2008.PDF\" target=\"_blank\" rel=\"noreferrer noopener\">Tabela 2008<\/a><\/p>\n\n\n\n<p><strong>ESCLARECIMENTOS SOBRE A CONTRIBUI\u00c7\u00c3O SINDICAL PATRONAL:<\/strong><br>\t\t\t\t\t\t\t<h3 style=\"margin-bottom:20px;display:block;width:100%;margin-top:10px\"> <\/h3>\r\n\t\t\t\t\t\t<style>\r\n\t\t\t\t<style>\r\n#wpsm_accordion_4564 .wpsm_panel-heading{\r\n\tpadding:0px !important;\r\n}\r\n#wpsm_accordion_4564 .wpsm_panel-title {\r\n\tmargin:0px !important; \r\n\ttext-transform:none !important;\r\n\tline-height: 1 !important;\r\n}\r\n#wpsm_accordion_4564 .wpsm_panel-title a{\r\n\ttext-decoration:none;\r\n\toverflow:hidden;\r\n\tdisplay:block;\r\n\tpadding:0px;\r\n\tfont-size: 18px !important;\r\n\tfont-family: Open Sans !important;\r\n\tcolor:#000000 !important;\r\n\tborder-bottom:0px !important;\r\n}\r\n\r\n#wpsm_accordion_4564 .wpsm_panel-title a:focus {\r\noutline: 0px !important;\r\n}\r\n\r\n#wpsm_accordion_4564 .wpsm_panel-title a:hover, #wpsm_accordion_4564 .wpsm_panel-title a:focus {\r\n\tcolor:#000000 !important;\r\n}\r\n#wpsm_accordion_4564 .acc-a{\r\n\tcolor: #000000 !important;\r\n\tbackground-color:#e8e8e8 !important;\r\n\tborder-color: #ddd;\r\n}\r\n#wpsm_accordion_4564 .wpsm_panel-default > .wpsm_panel-heading{\r\n\tcolor: #000000 !important;\r\n\tbackground-color: #e8e8e8 !important;\r\n\tborder-color: #e8e8e8 !important;\r\n\tborder-top-left-radius: 0px;\r\n\tborder-top-right-radius: 0px;\r\n}\r\n#wpsm_accordion_4564 .wpsm_panel-default {\r\n\t\tborder:1px solid transparent !important;\r\n\t}\r\n#wpsm_accordion_4564 {\r\n\tmargin-bottom: 20px;\r\n\toverflow: hidden;\r\n\tfloat: none;\r\n\twidth: 100%;\r\n\tdisplay: block;\r\n}\r\n#wpsm_accordion_4564 .ac_title_class{\r\n\tdisplay: block;\r\n\tpadding-top: 12px;\r\n\tpadding-bottom: 12px;\r\n\tpadding-left: 15px;\r\n\tpadding-right: 15px;\r\n}\r\n#wpsm_accordion_4564  .wpsm_panel {\r\n\toverflow:hidden;\r\n\t-webkit-box-shadow: 0 0px 0px rgba(0, 0, 0, .05);\r\n\tbox-shadow: 0 0px 0px rgba(0, 0, 0, .05);\r\n\t\tborder-radius: 4px;\r\n\t}\r\n#wpsm_accordion_4564  .wpsm_panel + .wpsm_panel {\r\n\t\tmargin-top: 5px;\r\n\t}\r\n#wpsm_accordion_4564  .wpsm_panel-body{\r\n\tbackground-color:#ffffff !important;\r\n\tcolor:#000000 !important;\r\n\tborder-top-color: #e8e8e8 !important;\r\n\tfont-size:16px !important;\r\n\tfont-family: Open Sans !important;\r\n\toverflow: hidden;\r\n\t\tborder: 2px solid #e8e8e8 !important;\r\n\t}\r\n\r\n#wpsm_accordion_4564 .ac_open_cl_icon{\r\n\tbackground-color:#e8e8e8 !important;\r\n\tcolor: #000000 !important;\r\n\tfloat:right !important;\r\n\tpadding-top: 12px !important;\r\n\tpadding-bottom: 12px !important;\r\n\tline-height: 1.0 !important;\r\n\tpadding-left: 15px !important;\r\n\tpadding-right: 15px !important;\r\n\tdisplay: inline-block !important;\r\n}\r\n\r\n\t\t\t\r\n\t\t\t<\/style>\t\r\n\t\t\t<\/style>\r\n\t\t\t<div class=\"wpsm_panel-group\" id=\"wpsm_accordion_4564\" >\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse1\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-minus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t1. O que \u00e9 Contribui\u00e7\u00e3o Sindical Patronal? Defini\u00e7\u00e3o e amparo legal.\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse1\" class=\"wpsm_panel-collapse collapse in\"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tA Contribui\u00e7\u00e3o Sindical, de car\u00e1ter opcional, tem por finalidade o custeio de atividades essenciais das entidades sindicais, permitindo preservar sua autonomia, assegurando que possam defender os interesses das categorias, representando-as perante autoridades, \u00f3rg\u00e3os governamentais e f\u00f3runs de delibera\u00e7\u00e3o, al\u00e9m de firmar conv\u00eanios e parcerias. Com a reda\u00e7\u00e3o dada aos arts. 578 e 579 da CLT, pela Lei 13.467\/17, a Contribui\u00e7\u00e3o Sindical tornou-se facultativa e, portanto, restou afastada sua natureza tribut\u00e1ria e seu enquadramento na previs\u00e3o do art. 149 da Constitui\u00e7\u00e3o Federal. Conforme determina\u00e7\u00e3o legal, independentemente de realiza\u00e7\u00e3o de assembleia ou de previs\u00e3o estatut\u00e1ria, a cobran\u00e7a da Contribui\u00e7\u00e3o Sindical ocorre anualmente, no m\u00eas de janeiro, que tem como base de c\u00e1lculo o capital social das empresas. A distribui\u00e7\u00e3o dos recursos arrecadados observa o disposto no artigo 589 da CLT, sendo 60% destinado ao sindicato que representa a categoria, 20% para a Conta Especial Emprego e Sal\u00e1rio (CEES) do Minist\u00e9rio do Trabalho e Emprego (MTE), 15% \u00e0 federa\u00e7\u00e3o estadual e 5% \u00e0 Confedera\u00e7\u00e3o.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse2\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t2. Quem deve contribuir?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse2\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tDevem contribuir todos aqueles que participarem de uma determinada categoria econ\u00f4mica em favor do sindicato representativo da mesma categoria. Logo, a contribui\u00e7\u00e3o sindical patronal deve ser recolhida a favor do SIQUIRJ que \u00e9 o sindicato representativo da categoria econ\u00f4mica da ind\u00fastria de produtos qu\u00edmicos para fins industriais. Assim sendo, as empresas que possuem atividade preponderante da representa\u00e7\u00e3o do SIQUIRJ, cujas atividades est\u00e3o descritas na Classifica\u00e7\u00e3o Nacional das Atividades Econ\u00f4micas (CNAE) de numera\u00e7\u00e3o 1910-1\/00 | 1921-7\/00 | 1922-5\/01 e \/99 | 1931-4\/04 | 1932-2\/00 | 2012-6\/00 | 2013-4\/00 | 2014-2\/00 | 2019-3\/01 e \/99 | 2021-5\/00 | 2022-3\/00 | 2029-1\/00 | 2031-2\/00 | 2032-1\/00 | 2033-9\/00 | 2040-1\/00 | 2051-7\/00 | 2052-5\/00 | 2062-2\/00 | 2073-8\/00 | 2091-6\/00 | 2092-4\/01 e \/02 | 2093-2\/00 | 2094-1\/00 | 2099-1\/01 e \/99 | 3299-0\/02, \/03 e \/04 | 3839-4\/01 devem contribuir ao SIQUIRJ.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse3\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t3. Como \u00e9 feito o recolhimento da Contribui\u00e7\u00e3o Sindical Patronal?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse3\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tO recolhimento da Contribui\u00e7\u00e3o Sindical Patronal \u00e9 feito exclusivamente pela Guia de Recolhimento de Contribui\u00e7\u00e3o Sindical Urbana (GRCSU). A mesma \u00e9 paga de uma \u00fanica vez.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse4\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t4. Qual \u00e9 o documento utilizado para ser feito o recolhimento da Contribui\u00e7\u00e3o Sindical Patronal?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse4\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tA arrecada\u00e7\u00e3o \u00e9 feita por interm\u00e9dio da Guia de Recolhimento da Contribui\u00e7\u00e3o Sindical Urbana (GRCSU), cujo boleto \u00e9 emitido sob solicita\u00e7\u00e3o feita \u00e0 secretaria do Siquirj.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse5\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t5. Qual \u00e9 o valor da Contribui\u00e7\u00e3o Sindical?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse5\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tPara o c\u00e1lculo do valor a ser recolhido, consulte a tabela atualizada, no site do SIQUIRJ, verifique a faixa em que se enquadra o capital social da empresa, o percentual a ser calculado e o valor a adicionar. O resultado deste c\u00e1lculo ser\u00e1 o valor a ser recolhido.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse6\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t6. Qual \u00e9 o prazo para o recolhimento?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse6\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tA Contribui\u00e7\u00e3o Sindical Patronal deve ser recolhida no m\u00eas de janeiro de cada ano, ou seja, a data de vencimento \u00e9 at\u00e9 31 de janeiro de cada exerc\u00edcio, sem multa, no valor proporcional ao capital social da empresa, de acordo com a tabela divulgada anualmente pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria \u2013 CNI. Caso o vencimento recaia em dia de feriado ou final de semana, o pagamento dever\u00e1 ser antecipado.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse7\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t7. Onde deve ser feito o recolhimento da Contribui\u00e7\u00e3o Sindical Patronal?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse7\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tAt\u00e9 a data de vencimento a guia GRCSU poder\u00e1 ser recolhida na rede banc\u00e1ria, ap\u00f3s o vencimento somente nas ag\u00eancias da Caixa Econ\u00f4mica Federal.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse8\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t8. O SIQUIRJ pode receber diretamente a Contribui\u00e7\u00e3o Sindical Patronal das empresas do setor que representa?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse8\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tN\u00e3o. At\u00e9 a data de vencimento a guia GRCSU poder\u00e1 ser recolhida na rede banc\u00e1ria, ap\u00f3s o vencimento somente nas ag\u00eancias da Caixa Econ\u00f4mica Federal.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse9\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t9. Se uma empresa foi constitu\u00edda ap\u00f3s o m\u00eas de janeiro, ela deve recolher a Contribui\u00e7\u00e3o Sindical Patronal?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse9\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tSim. Para as empresas que se estabelecerem ap\u00f3s o m\u00eas de janeiro, o recolhimento da contribui\u00e7\u00e3o sindical dever\u00e1 ser efetuado no m\u00eas em que requeiram o registro ou licen\u00e7a para o exerc\u00edcio da atividade.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse10\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t10. Como deve ser feito o recolhimento da Contribui\u00e7\u00e3o Sindical Patronal, de empresa com v\u00e1rias atividades econ\u00f4micas?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse10\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tEm princ\u00edpio, a empresa dever\u00e1 recolher sua contribui\u00e7\u00e3o sindical ao sindicato correspondente \u00e0 atividade preponderante da empresa. Entende-se como atividade preponderante a que caracteriza a unidade do produto, opera\u00e7\u00e3o ou objetivo final, para cuja obten\u00e7\u00e3o todas as demais atividades convergem, exclusivamente, em regime de conex\u00e3o funcional. Por outro lado, quando a empresa realiza diversas atividades econ\u00f4micas, sem preponder\u00e2ncia de nenhuma delas, cada qual se incorpora \u00e0 respectiva categoria econ\u00f4mica. A contribui\u00e7\u00e3o sindical \u00e9 devida ao sindicato representativo da mesma categoria. Logo, a contribui\u00e7\u00e3o \u00e9 atribu\u00edda aos sindicatos correspondentes a cada atividade. Entende-se, nessa hip\u00f3tese, que o capital deve ser distribu\u00eddo proporcionalmente ao faturamento de cada atividade, na falta de previs\u00e3o de c\u00e1lculo na CLT.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse11\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t11. Filiais e Matriz, como devem proceder para efetuarem o recolhimento da Contribui\u00e7\u00e3o Sindical Patronal?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse11\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tRelativamente a filiais, sucursais ou ag\u00eancias, a empresa atribuir\u00e1 parte do capital social a elas, desde que localizadas fora da base territorial da entidade sindical representativa da atividade econ\u00f4mica do estabelecimento principal. Efetua-se a atribui\u00e7\u00e3o de capital \u00e0s filiais na propor\u00e7\u00e3o das correspondentes opera\u00e7\u00f5es econ\u00f4micas (faturamento). Por exemplo, se uma filial \u00e9 respons\u00e1vel por 20% do faturamento total da empresa, esta lhe atribuir\u00e1 20% do seu capital social e efetuar\u00e1 o c\u00e1lculo da contribui\u00e7\u00e3o sindical respectiva.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse12\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t12. E quanto as microempresas e empresas de pequeno porte?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse12\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tAs microempresas e empresas de pequeno porte optantes pelo Simples Nacional n\u00e3o est\u00e3o obrigadas ao pagamento da contribui\u00e7\u00e3o sindical, conforme NOTA T\u00c9CNICA 2 CGRT-SRT, de 30-01-2008, do Minist\u00e9rio do Emprego e Trabalho \u2013 MTE.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse13\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t13. Qual \u00e9 a base territorial do SIQUIRJ?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse13\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tA base territorial do SIQUIRJ abrange todo o Estado do Rio de Janeiro.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse14\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t14. Como deve ser calculado o valor do recolhimento da Contribui\u00e7\u00e3o Sindical Patronal de empresas sediadas em outros estados, mas com filial na base territorial do SIQUIRJ?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse14\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tRelativamente a filiais, sucursais ou ag\u00eancias, a empresa atribuir\u00e1 parte do capital social a elas, desde que localizadas fora da base territorial da entidade sindical representativa da atividade econ\u00f4mica do estabelecimento principal. Efetua-se a atribui\u00e7\u00e3o de capital \u00e0s filiais na propor\u00e7\u00e3o das correspondentes opera\u00e7\u00f5es econ\u00f4micas (faturamento). Por exemplo, se uma filial \u00e9 respons\u00e1vel por 20% do faturamento total da empresa, esta lhe atribuir\u00e1 20% do seu capital social e efetuar\u00e1 o c\u00e1lculo da contribui\u00e7\u00e3o sindical respectiva.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse15\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t15. Como deve ser calculado o valor do recolhimento da Contribui\u00e7\u00e3o Sindical Patronal de empresas sediadas juntamente com suas filiais na base territorial do SIQUIRJ?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse15\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tQuando a matriz e as filias possu\u00edrem capital social separados, cada uma recolher\u00e1 sobre o valor de seu capital social.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t<!-- Inner panel Start -->\r\n\t\t\t\t\t<div class=\"wpsm_panel wpsm_panel-default\">\r\n\t\t\t\t\t\t<div class=\"wpsm_panel-heading\" role=\"tab\" >\r\n\t\t\t\t\t\t  <h4 class=\"wpsm_panel-title\">\r\n\t\t\t\t\t\t\t<a  class=\"collapsed\"  data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_4564 \" href=\"javascript:void(0)\" data-target=\"#ac_4564_collapse16\" onclick=\"do_resize()\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ac_open_cl_icon fa fa-plus\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t \r\n\t\t\t\t\t\t\t\t<span class=\"ac_title_class\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span style=\"margin-right:6px;\" class=\"fa fa-angle-double-right\"><\/span>\r\n\t\t\t\t\t\t\t\t\t16. Como ser\u00e1 calculado o valor da contribui\u00e7\u00e3o sindical patronal de uma empresa que n\u00e3o tem o capital social totalmente integralizado?\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/a>\r\n\t\t\t\t\t\t  <\/h4>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div id=\"ac_4564_collapse16\" class=\"wpsm_panel-collapse collapse \"  >\r\n\t\t\t\t\t\t  <div class=\"wpsm_panel-body\">\r\n\t\t\t\t\t\t\tA contribui\u00e7\u00e3o sindical da empresa ter\u00e1 como base de c\u00e1lculo o capital social registrado na respectiva Junta Comercial ou \u00f3rg\u00e3o equivalente.\t\t\t\t\t\t  <\/div>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<!-- Inner panel End -->\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\r\n<script type=\"text\/javascript\">\r\n\t\r\n\t\tfunction do_resize(){\r\n\r\n\t\t\tvar width=jQuery( '.wpsm_panel .wpsm_panel-body iframe' ).width();\r\n\t\t\tvar height=jQuery( '.wpsm_panel .wpsm_panel-body iframe' ).height();\r\n\r\n\t\t\tvar toggleSize = true;\r\n\t\t\tjQuery('iframe').animate({\r\n\t\t\t    width: toggleSize ? width : 640,\r\n\t\t\t    height: toggleSize ? height : 360\r\n\t\t\t  }, 250);\r\n\r\n\t\t\t  toggleSize = !toggleSize;\r\n\t\t}\r\n\t\t\r\n<\/script>\t<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Contribui\u00e7\u00e3o Sindical tem por finalidade o custeio de atividades essenciais das entidades sindicais, permitindo preservar sua autonomia, assegurando que possam defender os interesses das categorias, representando-as perante autoridades, \u00f3rg\u00e3os governamentais e f\u00f3runs de delibera\u00e7\u00e3o, al\u00e9m de firmar conv\u00eanios e parcerias. Com a reda\u00e7\u00e3o dada aos arts. 578 e 579 da CLT, pela Lei 13.467\/17, a Contribui\u00e7\u00e3o Sindical tornou-se facultativa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,1],"tags":[],"class_list":["post-4748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque","category-sem-categoria"],"gutentor_comment":2,"jetpack_featured_media_url":"https:\/\/siquirj.com.br\/site2013\/wp-content\/uploads\/BannerSindical3.jpg","_links":{"self":[{"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/posts\/4748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/comments?post=4748"}],"version-history":[{"count":2,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/posts\/4748\/revisions"}],"predecessor-version":[{"id":4752,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/posts\/4748\/revisions\/4752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/media\/4750"}],"wp:attachment":[{"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/media?parent=4748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/categories?post=4748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/siquirj.com.br\/site2013\/wp-json\/wp\/v2\/tags?post=4748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}