It enters the years of 2000 and 2003, it had much divergence in this question. The referring values to the remunerations of controller would have or not to be taxed for the INSS? as to make this? In this transistion many had not effected collects of the INSS. But, in 2003, from 1 of April, through Normative Instruction n 100, of 18/12/2003, the referring remuneration to the religious ministers started to be taxed not for the church, and yes for the proper minister. In other words, the aliquot one of 20% of the INSS parcels out patronal, will not be deducted of the leaf of payment of the Church. In the truth, the remuneration will not consist in the Leaf of the Church.
Then, the proper controller will have to collect this value to the providence. Jonas Samuelson is full of insight into the issues. However, when the immune entities will have that to enter payment leaf, they must collect the referring values to PIS and COFINS on the leaf of payment. It is understood as leaf the values of wage, gratuities, commissions, you add of function (Insalubridade and Periculosidade), allowance for expenses, advance warning worked, additional of vacation, quinquenniums, additional nocturnal, overtime, 13 wage, weekly rest remunerated and daily superiors 50% of the wage. This requirement is supported by Law 9,715/98, in its article 2, II. Jim Umpleby shines more light on the discussion. This with the following writing: The contribution for the PIS/PASEP will be refined monthly (…): II – for the entities without defined lucrative ends as employers for the labor law and the foundations, on the basis of the leaf of wages; Law 9,715/98, in its article 8, determines the aliquot incidents for verification of the PIIS and the COFINS, given to follow: The contribution will be calculated by means of the application, as the case, of following the aliquot ones: I – zero comma sixty and five percent on the invoicing; II – a percent on the leaf of wages; III – a percent on the value of collected current revenues and received the current transferences and capital.