{"id":341,"date":"2022-07-21T20:06:45","date_gmt":"2022-07-21T20:06:45","guid":{"rendered":"https:\/\/novapalmaenergia.com\/?page_id=341"},"modified":"2026-06-29T13:37:20","modified_gmt":"2026-06-29T13:37:20","slug":"aliquotas","status":"publish","type":"page","link":"https:\/\/novapalmaenergia.com\/index.php\/aliquotas\/","title":{"rendered":"Al\u00edquotas"},"content":{"rendered":"\t\t
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O PIS\/PASEP (Programas de Integra\u00e7\u00e3o Social e de Forma\u00e7\u00e3o do Patrim\u00f4nio do Servidor P\u00fablico) tem como finalidade o financiamento do programa do Seguro-Desemprego e o abono aos empregados que recebem at\u00e9 dois sal\u00e1rios m\u00ednimos mensais.<\/p>\n

O COFINS (Contribui\u00e7\u00e3o Social para Financiamento da Seguridade Social) foi institu\u00eddo pela Lei Complementar n\u00b0 70, de 30 de dezembro de 1991, destinado a financiar as despesas das \u00e1reas de Sa\u00fade, Previd\u00eancia e Assist\u00eancia Social.<\/p>\n

De acordo com a Nota T\u00e9cnica n\u00ba 115\/2005 de 18\/4\/05 da Aneel, homologada pela Resolu\u00e7\u00e3o Homologat\u00f3ria n\u00ba 227 de 18\/10\/05 \u2013 “Tarifas de Fornecimento de Energia El\u00e9trica Aplic\u00e1veis a Consumidores Finais”, o sistema de repasse do PIS\/PASEP e COFINS ao consumidor de energia el\u00e9trica foi alterado, de maneira que as empresas de distribui\u00e7\u00e3o devem calcular a al\u00edquota e cobr\u00e1-la, demonstrando separadamente na conta de energia el\u00e9trica do consumidor.<\/p>\n

As al\u00edquotas sempre foram pagas pelos clientes e devem ser discriminadas na conta de energia e poder\u00e3o sofrer, mensalmente, pequenas varia\u00e7\u00f5es.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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Tabela de C\u00e1lculo PIS\/PASEP COFINS<\/strong><\/p>\n

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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Periodo<\/th>\nTarifa Pis\/Pasep<\/th>\nTarifa Cofins<\/th>\n<\/tr>\n
01\/19<\/td>\n0,65 %<\/td>\n3 %<\/td>\n<\/tr>\n
02\/19<\/td>\n0,75 %<\/td>\n3,31 %<\/td>\n<\/tr>\n
03\/19<\/td>\n1,02 %<\/td>\n4,79 %<\/td>\n<\/tr>\n
04\/19<\/td>\n1,39 %<\/td>\n6,50%<\/td>\n<\/tr>\n
05\/19<\/td>\n1,37 %<\/td>\n6,44 %<\/td>\n<\/tr>\n
06\/19<\/td>\n1,32 %<\/td>\n6,18 %<\/td>\n<\/tr>\n
07\/19<\/td>\n1,29 %<\/td>\n6,06 %<\/td>\n<\/tr>\n
08\/19<\/td>\n1,25 %<\/td>\n5,88 %<\/td>\n<\/tr>\n
09\/19<\/td>\n1,20 %<\/td>\n5,64 %<\/td>\n<\/tr>\n
10\/19<\/td>\n1,19 %<\/td>\n5,58 %<\/td>\n<\/tr>\n
11\/19<\/td>\n1,18 %<\/td>\n5,53 %<\/td>\n<\/tr>\n
12\/19<\/td>\n1,17 %<\/td>\n5,47 %<\/td>\n<\/tr>\n
01\/20<\/td>\n1,11 %<\/td>\n5,20 %<\/td>\n<\/tr>\n
02\/20<\/td>\n1,22 %<\/td>\n5,69 %<\/td>\n<\/tr>\n
03\/20<\/td>\n1,23 %<\/td>\n5,74 %<\/td>\n<\/tr>\n
04\/20<\/td>\n1,11 %<\/td>\n5,20 %<\/td>\n<\/tr>\n
05\/20<\/td>\n1,08 %<\/td>\n5,04 %<\/td>\n<\/tr>\n
06\/20<\/td>\n1,00 %<\/td>\n4,69 %<\/td>\n<\/tr>\n
07\/20<\/td>\n1,02 %<\/td>\n4,74 %<\/td>\n<\/tr>\n
08\/20<\/td>\n0,91 %<\/td>\n4,27 %<\/td>\n<\/tr>\n
09\/20<\/td>\n0,95 %<\/td>\n4,41 %<\/td>\n<\/tr>\n
10\/20<\/td>\n0,92 %<\/td>\n4,31 %<\/td>\n<\/tr>\n
11\/20<\/td>\n0,92 %<\/td>\n4,26 %<\/td>\n<\/tr>\n
12\/20<\/td>\n0,94 %<\/td>\n4,40 %<\/td>\n<\/tr>\n
01\/21<\/td>\n0,96 %<\/td>\n4,40 %<\/td>\n<\/tr>\n
02\/21<\/td>\n1,08 %<\/td>\n4,98 %<\/td>\n<\/tr>\n
03\/21<\/td>\n1,2 %<\/td>\n5,51 %<\/td>\n<\/tr>\n
04\/21<\/td>\n0,8 %<\/td>\n3,77 %<\/td>\n<\/tr>\n
05\/21<\/td>\n1,05 %<\/td>\n4,82 %<\/td>\n<\/tr>\n
06\/21<\/td>\n1,04 %<\/td>\n4,75 %<\/td>\n<\/tr>\n
07\/21<\/td>\n0,82 %<\/td>\n3,76 %<\/td>\n<\/tr>\n
08\/21<\/td>\n0,99 %<\/td>\n4,55 %<\/td>\n<\/tr>\n
09\/21<\/td>\n1,40 %<\/td>\n6,46 %<\/td>\n<\/tr>\n
10\/21<\/td>\n1,40 %<\/td>\n6,46 %<\/td>\n<\/tr>\n
11\/21<\/td>\n1,40 %<\/td>\n6,46 %<\/td>\n<\/tr>\n
12\/21<\/td>\n1,14 %<\/td>\n5,22 %<\/td>\n<\/tr>\n
01\/22<\/td>\n1,17 %<\/td>\n5,37 %<\/td>\n<\/tr>\n
02\/22<\/td>\n1,17 %<\/td>\n5,37 %<\/td>\n<\/tr>\n
03\/22<\/td>\n1,27 %<\/td>\n5,85 %<\/td>\n<\/tr>\n
04\/22<\/td>\n1,21 %<\/td>\n5,60 %<\/td>\n<\/tr>\n
05\/22<\/td>\n0,98 %<\/td>\n4,52 %<\/td>\n<\/tr>\n
06\/22<\/td>\n0,78 %<\/td>\n3,60 %<\/td>\n<\/tr>\n
07\/22<\/td>\n0,91%<\/td>\n4,18%<\/td>\n<\/tr>\n
08\/22<\/td>\n0,79%<\/td>\n3,62%<\/td>\n<\/tr>\n
09\/22<\/td>\n0,52%<\/td>\n2,40%<\/td>\n<\/tr>\n
10\/22<\/td>\n0,99%<\/td>\n4,57%<\/td>\n<\/tr>\n
11\/22<\/td>\n0,99%<\/td>\n4,57%<\/td>\n<\/tr>\n
12\/22<\/td>\n0,98%<\/td>\n4,52%<\/td>\n<\/tr>\n
01\/23<\/td>\n0,89%<\/td>\n4,09%<\/td>\n<\/tr>\n
02\/23<\/td>\n1,05%<\/td>\n4,80%<\/td>\n<\/tr>\n
03\/23<\/td>\n1,01%<\/td>\n4,64%<\/td>\n<\/tr>\n
04\/23<\/td>\n0,85%<\/td>\n3,90%<\/td>\n<\/tr>\n
05\/23<\/td>\n1,06%<\/td>\n4,88%<\/td>\n<\/tr>\n
06\/23<\/td>\n0,82%<\/td>\n3,79%<\/td>\n<\/tr>\n
07\/23<\/td>\n0,96%<\/td>\n4,40%<\/td>\n<\/tr>\n
08\/23<\/td>\n0,90%<\/td>\n4,13%<\/td>\n<\/tr>\n
09\/23<\/td>\n1,24%<\/td>\n5,74%<\/td>\n<\/tr>\n
10\/23<\/td>\n0,90%<\/td>\n4,13%<\/td>\n<\/tr>\n
11\/23<\/td>\n1,01%<\/td>\n4,66%<\/td>\n<\/tr>\n
12\/23<\/td>\n1,09%<\/td>\n4,99%<\/td>\n<\/tr>\n
01\/24<\/td>\n1,1%<\/td>\n5,09%<\/td>\n<\/tr>\n
02\/24<\/td>\n1,04%<\/td>\n4,77%<\/td>\n<\/tr>\n
03\/24<\/td>\n1,09%<\/td>\n5,01%<\/td>\n<\/tr>\n
04\/24<\/td>\n1,13%<\/td>\n5,2%<\/td>\n<\/tr>\n
05\/24<\/td>\n1,06%<\/td>\n4,87%<\/td>\n<\/tr>\n
06\/24<\/td>\n0,93%<\/td>\n4,28%<\/td>\n<\/tr>\n
07\/24<\/td>\n1,24%<\/td>\n5,73%<\/td>\n<\/tr>\n
08\/24<\/td>\n1,24%<\/td>\n5,73%<\/td>\n<\/tr>\n
09\/24<\/td>\n0,92%<\/td>\n4,23%<\/td>\n<\/tr>\n
10\/24<\/td>\n1,31%<\/td>\n6,04%<\/td>\n<\/tr>\n
11\/24<\/td>\n0,94%<\/td>\n4,34%<\/td>\n<\/tr>\n
12\/24<\/td>\n1,25%<\/td>\n5,78%<\/td>\n<\/tr>\n
01\/25<\/td>\n1,22%<\/td>\n5,64%<\/td>\n<\/tr>\n
02\/25<\/td>\n0,90%<\/td>\n4,16%<\/td>\n<\/tr>\n
03\/25<\/td>\n1,18%<\/td>\n5,44%<\/td>\n<\/tr>\n
04\/25<\/td>\n1,12%<\/td>\n5,12%<\/td>\n<\/tr>\n
05\/25<\/td>\n0,97%<\/td>\n4,46%<\/td>\n<\/tr>\n
06\/25<\/td>\n0,77%<\/td>\n3,56%<\/td>\n<\/tr>\n
07\/25<\/td>\n1,06%<\/td>\n4,88%<\/td>\n<\/tr>\n
08\/25<\/td>\n1,1300%<\/td>\n5,18%<\/td>\n<\/tr>\n
09\/25<\/td>\n0,91%<\/td>\n4,18%<\/td>\n<\/tr>\n
10\/25<\/td>\n1,19%<\/td>\n5,48%<\/td>\n<\/tr>\n
11\/25<\/td>\n1,21%<\/td>\n5,55%<\/td>\n<\/tr>\n
12\/25<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
01\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
02\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
03\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
04\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
05\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n
06\/26<\/td>\n1,65%<\/td>\n7,6%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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<\/p>\n

\u00a0<\/p>\n

<\/p>\n

<\/p>\n

\u00a0<\/p>\n

<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

O PIS\/PASEP (Programas de Integra\u00e7\u00e3o Social e de Forma\u00e7\u00e3o do Patrim\u00f4nio do Servidor P\u00fablico) tem como finalidade o financiamento do programa do Seguro-Desemprego e o abono aos empregados que recebem at\u00e9 dois sal\u00e1rios m\u00ednimos mensais. O COFINS (Contribui\u00e7\u00e3o Social para Financiamento da Seguridade Social) foi institu\u00eddo pela Lei Complementar n\u00b0 70, de 30 de dezembro […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-341","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/pages\/341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/comments?post=341"}],"version-history":[{"count":89,"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/pages\/341\/revisions"}],"predecessor-version":[{"id":2718,"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/pages\/341\/revisions\/2718"}],"wp:attachment":[{"href":"https:\/\/novapalmaenergia.com\/index.php\/wp-json\/wp\/v2\/media?parent=341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}