FPAS
Tabela de Alíquotas
Com a Instrução Normativa RFB nº 739/2007, o Anexo III da Instrução Normativa MPS/SRP nº 03/2005 passou a vigorar conforme o disposto abaixo. O referido anexo dispõe a respeito das alíquotas de recolhimento por código FPAS.
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 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
|
876
|
20
|
Variável
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
---
|
Fundamentos Legais: Instrução Normativa RFB nº 739/2007.