TABELA DE ALÍQUOTAS DE ACORDO
COM O FPAS DA EMPRESA
Alteração

Com o advento da Instrução Normativa INSS nº 20/2007, a tabela de alíquotas por códigos FPAS foi alterada, conforme segue.

TABELA DE ALÍQUOTAS POR
CÓDIGOS FPAS

CÓDIGO
DO FPAS 		ALÍQUOTAS (%)
Prev. Social GIIL-RAT Salário- Edu-
cação 		IN-
CRA 		SE-
NAI 		SE-
SI 		SE-
NAC 		SE-
SC 		SE-
BRAE 		DPC Fundo Aero-
viário 		SE-
NAR 		SE
ST 		SE-
NAT 		SES
COOP 		Total Ou-
tras Ent.
Ou Fun-
dos
--- --- 0001 0002 0004 0008 0016 0032 0064 0128 0256 0512 10
24		 2048 4096
507 20 Variável 2,5 0,2 1,0 1,5 --- --- 0,6 --- --- --- --- --- --- 5,8
507 Coope-
rativa		 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 Coope
rativa		 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 Coope
rativa		 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 Coope
rativa		 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 Coope
rativa		 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 Agroin
dústria		 2,5 0,1 --- --- --- --- --- --- --- --- --- 0,25 --- --- --- 0,25
779 5,0 --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
787 20 Variável 2,5 0,2 --- --- --- --- --- --- --- 2,5 --- --- --- 5,2
787
Coope
rativa		 20 Variável 2,5 0,2 --- --- --- --- --- --- --- --- --- --- 2,5 5,2
795 Coope
rativa		 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

Fundamentos Legais: Instrução Normativa INSS nº 20/2007, Anexo III, publicada no Bol. INFORMARE nº 04/2007, caderno Atualização Legislativa.