Entretanto, diante das reclamações, o INSS através de uma nota com n° 246/INSS/GAB-DG/432/2024, do presente mês, a instituição estatal que já se viu envolvida em vários escândalos esclarece o seguinte: “a reivindicação dos trabalhadores deriva do facto de, as entidades empregadoras, no caso, Bancos, incluírem nas declarações de remunerações que submetem ao INSS, os adicionais acima aludidos que, nos termos legais, não podem integrar a base de incidência das contribuições devidas ao sistema de segurança social obrigatória.”
O INSS diz que “a base de incidência tem o seu afloramento no artigo 11 do Decreto n° 51/2017, de 9 de outubro, e artigos 117, n° 2 e 113, n° 1, al. c) da Lei n° 13/2023, de 25 de agosto, da Lei do Trabalho. Por seu turno, o n° 2 do artigo 28 da Lei n° 4/2007, de 7 de fevereiro, dispõe que ‘estão sujeitos às contribuições, o salário e os adicionais regulares e periódicas.’
“O artigo 1 do Decreto n° 4/90, de 13 de abril, que define a Taxa de Contribuições, estabelece que “a taxa global da contribuição para o sistema de segurança social é fixada em sete por cento das remunerações e adicionais pagos mensalmente aos trabalhadores pelas respectivas entidades empregadoras, sendo este diploma legal inequívoco quanto a mensalidade das remunerações e adicionais”, afirma o INSS.
Acrescentando, o INSS diz que “ademais, o n° 2 do artigo 12 do Regulamento da Segurança Social Obrigatória (RSSO), aprovado pelo Decreto n° 51/2017, de 9 de outubro, acolhe e reforça o entendimento de que, ‘as entidades empregadoras devem, mensalmente, declarar através da plataforma electrónica em uso no INSS, as remunerações consideradas base de incidência das contribuições.”
Portanto, à luz dos comandos legais acima referidos, os adicionais à remuneração, para que integrem a base de incidência das contribuições do Sistema da Segurança Social Obrigatória, devem ser pagos mensalmente, facto que não se verifica relativamente ao bónus de rendibilidade, subsídio de férias e dividendos, cuja periodicidade de pagamento é diversa.
De acordo com a nota, “a tomada de um posicionamento contrário pelo INSS consubstancia violação à legislação relevante sobre a matéria, na medida em que a inclusão dos adicionais não pensionável possibilita a fixação de pensões muito acima da remuneração auferida pelo beneficiário na situação de activo, que sofre empolamento em razão da inclusão de abonos de carácter sazonal, o que contrasta o princípio de substituição de rendimentos plasmado na Convenção n° 102 da OIT (Organização Internacional do Trabalho).”
Diante dos aspectos acima mencionados, o INSS diz que “as prestações adicionais referentes a bónus de rendibilidade, dividendos, subsídio de férias e outros afins, não integram a base de incidência das contribuições e por conseguinte não são incluídos nos cálculos para fixação das pensões. Nos termos do n° 1 do artigo n° 123, do RSSO, o requerimento do interessado, as contribuições indevidamente pagas serão restituídas; e relativamente às pensões já fixadas incluindo os adicionais em referência, são passíveis de revisão com as consequências referidas no parágrafo anterior de modo a garantir o cumprimento da lei e do princípio de substituição de rendimentos.”
Entretanto, o SNEB tem outro entendimento sobre a matéria, uma vez que durante anos foram descontados, tendo em conta os aspectos mencionados, onde até chegaram a solicitar um esclarecimento referente à situação em junho de 2014. Na ocasião, através de uma nota com o número 005092/INSS/DCM/DSS/RRAP/SRR-1/14, o INSS avança que “o termo regularidade implica todos os valores que se recebe ou paga sempre no mesmo momento, sendo constante e contínuo, como o 13º que é anual, subsídio de férias e o bónus que acresce o salário do trabalhador.”
Na referida nota dirigida a um contribuinte do Standard Bank, o INSS reitera que “as implicações e benefícios da base de incidência das contribuições significa que estes valores são aplicados no âmbito do cálculo de pensões”, estranhamente, hoje a “estória é outra” transformando-se num autêntico “ping-pong financeiro” que até os próximos dias vários outros sindicatos irão procurar esclarecimento e uma solução sobre este “grande golpe financeiro que os pensionistas bancários estão a vivenciar”. (Omardine Omar)
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