Não há incidência de contribuição previdenciária aos valores - TopicsExpress

Não há incidência de contribuição previdenciária aos valores pagos a título de gratificação por exercício de função de direção, chefia e assessoramento. A razão para isso é o fato de a retribuição por função comissionada, conhecida pela sigla FC, não ser incorporada ao valor pago a título de aposentadoria. Prevista na Lei 8.911/1994, a incorporação de tais valores para cálculos de aposentadoria foi extinta a partir da edição da Lei 9.527/1997

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