TERCEIROS - CÓDIGOS DE ACORDO COM O FPAS
Conforme Anexo II da Instrução Normativa RFB Nº 2110 DE 17/10/2022.
CÓDIGOS FPAS POR GRUPOS DE ATIVIDADE
QUADRO 1: CONFEDERAÇÃO NACIONAL DA INDÚSTRIA
|
Grupo de atividade |
Código FPAS |
|
1° - Alimentação |
507 |
|
2° - Vestuário |
507 |
|
3° - Construção e mobiliário |
507 |
|
4° - Urbanas (saneamento, coleta e tratamento de resíduos, energia, gás, água e esgoto) |
507 |
|
507 |
|
|
5° - Extrativas |
507 |
|
6° - Fiação e tecelagem |
507 |
|
7° - Artefatos de couro |
507 |
|
8° - Artefatos de borracha |
507 |
|
9° - Joalheiras, lapidação de pedras preciosas |
507 |
|
10° - Químicas e farmacêuticas |
507 |
|
11° - Papel, papelão, cortiça |
507 |
|
12° - Gráficas |
507 |
|
13° - Vidros, cristais, espelhos, cerâmicas, louças, porcelanas |
507 |
|
14° - Instrumentos musicais, brinquedos |
507 |
|
15° - Cinematográficas |
507 |
|
16° - Beneficiamentos |
507 |
|
17° - Artesanatos (pessoa jurídica) |
507 |
|
18° - Metalúrgicas, mecânicas, materiais elétricos |
507 |
QUADRO 2: CONFEDERAÇÃO NACIONAL DO COMÉRCIO
|
Grupo de atividade |
Código FPAS |
|
1° - Comércio atacadista |
515 |
|
2° - Comércio varejista |
515 |
|
3° - Agentes autônomos do comércio |
515 |
|
4° - Comércio armazenador |
515 |
|
5° - Turismo e hospitalidade |
515 |
|
6° - Serviços de saúde |
515 |
QUADRO 3: CONFEDERAÇÃO NACIONAL DOS TRANSPORTES MARÍTIMOS, FLUVIAIS E AÉREOS
|
Grupo de atividade |
Código FPAS |
|
1° - Empresas de navegação marítima e fluvial |
540 |
|
2° - Empresas aeroviárias |
558 |
|
3° - Empresários e administradores de portos |
540 |
|
4° - Empresas prestadoras de serviços portuários |
540 |
|
5° - Empresas de pesca |
540 |
|
6° - Empresas de dragagem |
540 |
QUADRO 4: CONFEDERAÇÃO NACIONAL DOS TRANSPORTES TERRESTRES
|
Grupo de atividade |
Código FPAS |
|
1° - Empresas ferroviárias |
507 |
|
2° - Empresas de transporte rodoviário de cargas ou passageiros |
612 |
|
3° - Empresas de carris urbanos (inclusive cabos aéreos) |
507 |
|
4° - Empresas metroviárias |
507 |
|
5° - Empresas de transporte de valores |
612 |
|
6° - Empresas de locação de veículos |
612 |
|
7° - Empresas de distribuição de petróleo |
612 |
QUADRO 5: CONFEDERAÇÃO NACIONAL DE COMUNICAÇÕES E PUBLICIDADES
|
Grupo de atividade |
Código FPAS |
|
1° - Empresas de comunicações (telegráficas, empresa de correios, inclusive franqueadas e telefônicas) |
507 |
|
2° - Empresas de publicidade (agências de propaganda) |
566 |
|
3° - Empresas jornalísticas (agências de radiodifusão, televisão aberta e por assinatura, agências noticiosas, jornais e revistas) |
566 |
QUADRO 6: CONFEDERAÇÃO NACIONAL DE EDUCAÇÃO E CULTURA
|
Grupo de atividade |
Código FPAS |
|
1° - Estabelecimentos de ensino |
574 |
|
2° - Empresas de difusão cultural e artística |
566 |
|
3° - Estabelecimentos de cultura física |
566 |
|
4° - Estabelecimentos hípicos |
566 |
ANEXO III
TABELA DE ALÍQUOTAS POR CÓDIGOS FPAS
|
CÓDIGO DO FPAS |
ALÍQUOTAS (%) |
||||||||||||||||
|
Prev. Social |
Gilrat |
Salário- Educação |
Incra |
Senai |
Sesi |
Senac |
Sesc |
Sebrae |
DPC |
Fundo Aeroviário |
Senar |
Sest |
Senat |
Sescoop |
Total Terceiros |
||
|
--- |
--- |
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 |
|
|
680 Operador portuário sujeito à CPRB |
--- |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
2,5 |
--- |
--- |
--- |
--- |
--- |
5,2 |
|
|
736 |
22,5 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,7 |
|
|
736 Cooperativa (1) |
22,5 |
Variável |
2,5 |
0,2 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
2,7 |
|
|
744 Seg. Especial (2) |
1,2 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,2 |
--- |
--- |
--- |
0,2 |
|
|
744 Pessoa Física (2) |
1,2 |
0,1 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
0,2 |
--- |
--- |
--- |
0,2 |
|
|
744Pessoa Jurídica (3) |
1,7 |
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 (1) |
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 |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
|