Análise tributária e social da incidência da contribuição previdenciária patronal no salário-maternidade

Abstract

This article presents the incidence of employer’s social security contribution on maternity pay, aiming to bring up tributary questions and discussions about gender equality and maternity protection. In order to achieve it, it was performed an investigation about the main elements of the employer’s social security contribution and the maternity pay’s legal nature and beneficiaries, for the purpose of verify the formal and material constitutionality of the legal devices that allow the mentioned tax incidence. Furthermore, it was presented the understanding of the Brazilian Federal Supreme Court about the topic. Owing to the proposed objectives, the adopted methodology was dialectical-critic bibliographic and the theoretical framework was post-positivism. The result achieved was that the legal authorization of the incidence of employer’s social security contribution on maternity pay violates the literalness of the constitutional text and promotes the inequality against women and that’s the reason why it is believed that the decision of the Brazilian Federal Supreme Court about the issue was correct.