ANEXO III
TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS

CÓDIGO DO FPAS

ALÍQUOTAS (%)

Prev. Social

GIIL-RAT

Salário-Educação

INCRA

SENAI

SESI

SENAC

SESC

SEBRAE

DPC

Fundo Aeroviário

SENAR

SEST

SENAT

SESCOOP

Total Outras Ent. Ou Fundos

---

---

0001

0002

0004

0008

0016

0032

0064

0128

0256

0512

1024

2048

4096
507

20

Variável

2,5

0,2

1,0

1,5

---

---

0,6

---

---

---

---

---

---

5,8
507 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8
515

20

Variável

2,5

0,2

---

---

1,0

1,5

0,6

---

---

---

---

---

---

5,8
515 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8
523

20

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7
531

20

Variável

2,5

2,7

---

---

---

---

---

---

---

---

---

---

---

5,2
540

20

Variável

2,5

0,2

---

---

---

---

---

2,5

---

---

---

---

---

5,2
558

20

Variável

2,5

0,2

---

---

---

---

---

---

2,5

---

---

---

---

5,2
566

20

Variável

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5
566 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,3

---

---

---

---

---

2,5

5,5
574

20

Variável

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5
574 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,3

---

---

---

---

---

2,5

5,5
582

20

Variável

---

---

---

---

---

---

---

---

---

---

---

---

---

---
590

20

Variável

2,5

---

---

---

---

---

---

---

---

---

---

---

---

2,5
604

---

---

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7
612

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

1,5

1,0

---

5,8
612 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

0,6

---

---

---

---

---

2,5

5,8
620

20

---

---

---

---

---

---

---

---

---

---

---

1,5

1,0

---

2,5
639

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---
647

---

---

2,5

0,2

---

---

---

1,5

0,3

---

---

---

---

---

---

4,5
655

20

Variável

2,5

---

---

---

---

---

---

---

---

---

---

---

---

2,5
680

20

Variável

2,5

0,2

---

---

---

---

---

2,5

---

---

---

---

---

5,2
736

22,5

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

---

2,7
744 Seg. Especial

2,0

0,1

---

---

---

---

---

---

---

---

---

0,2

---

---

---

0,2
744 Pessoa Física

2,0

0,1

---

---

---

---

---

---

---

---

---

0,2

---

---

---

0,2
744 Pes. Jurídica

2,5

0,1

---

---

---

---

---

---

---

---

---

0,25

---

---

---

0,25
744 Agroindústria

2,5

0,1

---

---

---

---

---

---

---

---

---

0,25

---

---

---

0,25
779

5,0

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---
787

20

Variável

2,5

0,2

---

---

---

---

---

---

---

2,5

---

---

---

5,2
787 Cooperativa

20

Variável

2,5

0,2

---

---

---

---

---

---

---

---

---

---

2,5

5,2
795

20

Variável

2,5

2,7

---

---

---

---

---

---

---

2,5

---

---

---

7,7
795 Cooperativa

20

Variável

2,5

2,7

---

---

---

---

---

---

---

---

---

---

2,5

7,7
825

---

---

2,5

2,7

---

---

---

---

---

---

---

---

---

---

---

5,2
833

---

---

2,5

0,2

1,0

1,5

---

---

0,6

---

---

---

---

---

---

5,8