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É devida por registrador contribuição ao salário-educação sobre o total das remunerações pagas aos contratados

Servidores que atuam nos cartórios e serventias não oficializados, ou seja, os empregados, devem, obrigatoriamente, ser contratados pelo titular do serviço, sendo a gestão das serventias praticada em caráter privado (art. 236 da Constituição Federal – CF/1988). Portanto, decidiu a 7ª Turma do Tribunal Regional Federal da 1ª Região (TRF1), o titular do serviço equipara-se à condição de empresário, sendo legítima a exigibilidade da contribuição destinada ao salário-educação.

Inconformado com a sentença que denegou a segurança, um tabelião registrador atuando como delegatário de serviço público (art. 236 da CF) apelou da decisão alegando que a referida contribuição ao Fundo Nacional de Desenvolvimento da Educação (FNDE) só é devida pelas empresas e não por pessoas físicas. Sustentou que sendo o oficial de registro tributado na qualidade de pessoa física inexistente hipótese legal de sua equiparação a empresário, circunstância que torna ilegítima a cobrança do tributo.

A relatora, desembargadora federal Gilda Maria Sigmaringa Seixas, explicou que “a prestação de serviços de registros públicos, cartorário e notarial, além de manifesta a finalidade lucrativa, não ocorre sob a forma de trabalho pessoal do próprio contribuinte, especialmente porque o art. 236 da CF/1988 e a legislação que o regulamenta permitem a formação de uma estrutura economicamente organizada para a prestação do serviço de registro público, assemelhando-se ao próprio conceito de empresa”, conforme o art. 1.142 do Código Civil de 2002 (CC/2002).

Portanto, prosseguiu no voto, ressaltou a magistrada que incide na questão o disposto no art. 15 da Lei 9.424/1996 (que trata sobre o Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério) e na jurisprudência firmada pelo Superior Tribunal de Justiça (STJ) no sentido de que a atividade notarial se enquadra no conceito de empresa, estando, portanto, sujeita ao recolhimento da Contribuição Previdenciária Patronal calculada sobre remunerações pagas aos segurados empregados, assim definidos no art. 12, inciso I, da Lei 8.212/1991 (que dispõe sobre a seguridade social).

Processo: 1039744-92.2020.4.01.3500

Data do julgamento: 22/02/2022

Data da publicação: 25/02/2022

Fonte: Assessoria de Comunicação Social /Tribunal Regional Federal da 1ª Região

 

Fonte:TRF1

 

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