Provisional Measure No. 2060-2 Of November 23, 2000

Original Language Title: Medida Provisória nº 2.060-2, de 23 de Novembro de 2000

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PROVISIONAL MEASURE # 2.060-2, OF November 23, 2000.

Provides on the readjustment of the benefits maintained by Social Security, and changes devices from the Leis #s. 8,212 and 8,213, of July 24, 1991, 9,604, February 5, 1998, 9,639, May 25, 1998, 9,717, November 27, 1998, and 9,796, of May 5, 1999, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º The benefits held by Social Security will be readjusted, at 1º June 2000, in five comma eighty-one percent.

Single Paragraph. For the benefits granted by Social Security from 1º July 1999, the readjustment under the caput will give you as per the percentage indicated in the Annex to this Provisional Measure.

Art. 2º The devices listed below in Law No. 8,212 of July 24, 1991, pass vigorously with the following essay:

??Art. 38. ..................................................................................................................................

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§ 10. The agreement concluded with the State, the Federal District or the Municipality will further contain a clause in which they authorize, when there is a lack of payment of due debits or installments of parcelial agreements, the retention of the Participation Fund of the Member States-FPE or the Participation Fund of the municipalities-FPM and the pass to the National Social Insurance Institution-INSS of the value corresponding to the resident, on the occasion of the first transfer occurring after the communication of the municipality previdual to the Ministry of Finance.

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§ 12. The agreement provided for in this article will contain clause in which the State, the Federal District and the Municipality authorize the retention of the FPE and the FPM and the repass to the previdual municipality of the value corresponding to the current previdual obligations of the previous month upon receipt of the respective Participation Fund.

§ 13. It will further appear in the agreement mentioned in this article, clause in which the State, the Federal District or the Municipality authorize the retention by the financial institutions of other state, district or municipal revenues deposited therein and re-pass it to the INSS of the remainder of the established previdual debt, in the hypothesis where resources arising from the FPE and FPM are not sufficient for the discharge of the parcelial and current previdual obligations.

§ 14. The monthly value of current previdual obligations, for the purpose of that article, will be ascertained on the basis of the respective Reception Guide of the Service Time Guarantee and Information Guarantee Fund Social Security-GFIP or, in the case of its non-submission within the legal deadline, estimated, using the average of the last twelve competencies collected prior to the month of retention provided for in § 12 of this article, without prejudice to the collection or refund or compensation of any differences. (NR)

??Art. 102. The values expressed in current currency in this Act will be adjusted in the same times and with the same indices used for the readjustment of the Social Security's continued benefit benefits.

Single Paragraph. The readjustment of the values of the salaries-of-contribution due to the change in the minimum wage will be discounted when the application of the indices to which the caputrefers.?? (NR)

Art. 3º The devices listed below in Law No. 8,213 of July 24, 1991, pass vigorously with the following essay:

??Art. 41. The values of the benefits in maintenance will be readjusted, starting from 1º June 2001, pro rata, according to their respective start dates or their last readjustment, based on percentage defined in regulation, observed the following criteria:

I-preservation of the real value of the benefit ;

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III-annual update ;

IV-price variation of necessary and relevant products for the aferition of the maintenance of the purchase value of the benefits.

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§ 8º For benefits that have suffered majoration due to the raising of the minimum wage, the said increase should be discounted when the application of the provisions in the caput, according to the standards to be downloaded by the Ministry of Social Welfare and Social Assistance.

§ 9º When of the determination to fix the percentage of the benefit readjustment, indexes may be used that represent the variation in which it treats the inciso IV of this article, released by the Brazilian Institute of Geography and Statistical-IBGE or congenial institution of recognized notoriety in the form of the regulation.?? (NE)

?Art. 96. ...................................................................................................................................

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IV-earlier or later service time mandatory for Social Security membership will only be counted upon compensation of the contribution corresponding to the respective period, with additional moratorial interest of zero-comma five per cent per month, capitalized annually, and a fine of ten percent.?? (NR)

??Art. 134. The values expressed in current currency in this law will be adjusted in the same times and with the same indices used for the readjustment of the values of the benefits.?? (NR)

Art. 4º Law No. 9,604 of February 5, 1998, passes the following additional article:

??Art. 2º-A. The National Social Assistance Fund-FNAS will be able to transfer financial resources for the development of continued social assistance actions directly to private welfare entities, from the competence of the month of December of 1999, regardless of the conclusion of agreement, arrangement, adjustment or contract, in exceptional character, when the pass cannot be effected directly to the State, Federal District or Municipality in consequence of the default of that one with the System of Social Security.

Single Paragraph. The Executive Power will regulate the continuing actions of Social Assistance, of which it treats this article, within thirty days, from December 10, 1999.?? (NR)

Art. 5º The devices listed below in Law No. 9,369 of May 25, 1998, pass vigorously with the following essay:

?Art. 1º The States, the Federal District and the Municipalities, until September 29, 2000, will be able to opt for the amortization of their debts to the National Institute of Social Insurance-INSS, arising from social contributions as well as those arising from ancillary obligations, up to the competence June 2000, upon employment of four percentage points of the Participation Fund of the States-FPE and nine percentage points of the Municipalities Participation Fund-FPM.

§ 1º The federative units mentioned in this article will be able to choose to include in this kind of amortization the debts, up to the competence June 2000, of their municipalities and the foundations by them instituted and maintained, hypothesis in that there will be the three-point addition in the FPE percentage and three points in the percentage of the FPM referred to in the caput.

§ 2º Mediating the employment of a further four percentage points of the respective Participation Fund, the federal units referred to in this article may choose to include, in this kind of amortization, the debts constituted up to the competence June 2000, for with INSS, of its public companies and mixed economy societies, while maintaining the criteria for updating and incidence of legal additions applicable to companies of this nature.

§ 3º The inclusion of debts of mixed economy corporations in amortization provided for in this article will depend on state, district or municipal authorisation law.

§ 4º the amortization deadline will be two hundred and forty months, limited to the percentage predicted in the caput of this article and in art. 3º.

§ 5º In the hypothesis of application of the percentage limits referred to in the preceding paragraph the remaining balance shall be repaced at the end of the agreement.

§ 6º Consolidated debt in the form of this article shall subject, as of the date of consolidation, to interest corresponding to the monthly variation in the Long-term Interest Rate-TJLP, vetoed the imposition of any other addition.

§ 7º The term of amortization in the hypotheses of § § 1º and 2º may not be less than ninety-six months, observing in each case, the percentage limits set.?? (NR)

??Art. 2º ...................................................................................................................................

Single Paragraph. The bias concluded in the form of this article will contain clause in which the State, the Federal District or the Municipality authorize the retention of the FPE or the FPM and the return to the INSS of the value corresponding to each monthly provision, on the occasion of the math of this.?? (NR)

??Art. 5º The agreement concluded on the basis of the arts. 1º and 3º shall contain clause in which the State, the Federal District or the Municipality authorize the retention of the FPE and the FPM and the return to the previdual municipality of the value corresponding to the current previdual obligations of the month prior to that of receipt of the respective Participation Fund.

§ 1º At the installments of the current previdual obligations quiesced in the form of the caput of this article, the provisions of the arts do not apply. 30, inciso I, point??b??, and 34 of Law No. 8,212 of July 24, 1991.

§ 2º Constant, still, in the agreement mentioned in this article, clause in which the State, the Federal District or the Municipality authorize the retention by the financial institutions of other state, district or municipal revenues in them deposited and the return to the INSS of the remainder of the ascertained previdual debt, in the hypothesis where the resources arising from the FPE and FPM are not sufficient for the settlement of the amortization provided for in the art. 1º and of the currents' obligations.

§ 3º The monthly value of current previdual obligations, for the purpose of this article, will be ascertained on the basis of the respective Reception Guide of the Service Time Guarantee and Information to Social Security-GFIP or, in the case of their non-submission within the legal deadline, estimated, using the average of the last twelve competencies collected prior to the month of retention, without prejudice to the collection or restitution or compens

§ 4º The amortization referred to in art. 1º of this Act, plus current previdual obligations, may, monthly, commit up to fifteen percentage points of Municipal Net Current Revenue.

§ 5º The values due to INSS for amortization and not collected, each month, on the grounds of the application of the preceding paragraph shall be repaced at the end of the term of the agreement provided for in this article.

§ 6º For the purposes of this article, it is understood as Municipal Net Current Revenue as revenue calculated as per Supplementary Law No 101 of May 4, 2000.?? (NR)

Art. 6º Law No. 9,717 of November 27, 1998 passes vigorously with the following changes:

??Art. 1º ....................................................................................................................................

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III-the contributions and resources linked to the Union's Prevident Fund, States, the Federal District and Municipalities and the contributions of civilian and military personnel, active, inactive, and pensioners, may only be used for payment of previdential benefits of the respective schemes, ressaved the administrative expenses established in art. 6º, inciso VIII, of this Act, observing the limits on spending set in general parameters ;

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X-sealing of inclusion in benefits, for the purpose of calculation and perception of these, of paid installments paid in relation to confidence function, of office in commission or the workplace.

§ 1º It is vetoed the constitution and maintenance of own social welfare scheme by Municipalities that do not have directly raised revenue, in the form established by general parameters, superior to the revenue coming from of Constitutional Union transfers.

§ 2º The provisions of the preceding paragraph shall not apply to Municipalities which have constituted own social welfare arrangements designed to serve effective public servant of office effective until the date of publication of this Act.?? (NR)

?Art. 1º-A. The public servant holder of effective office of the Union, States, the Federal District and the Municipalities or the military of the States and of the Federal District filmed the social welfare system of their own, when ceded to the organ or entity of another one of the federation, with or without burden to the transferee, shall remain linked to the regime of origin.?? (NR)

??Art. 2º ....................................................................................................................................

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§ 3º The Union, States, the Federal District and Municipalities shall publish, up to thirty days after the closure of each bimeter, financial and budgetary demonstration of revenue and previdual expenses and accumulated in the financial year in-course financial by explaining, as general guidelines, in a disaggregated manner ;

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IV-value of total expenditure with civilian and military personnel ;

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VIII-the value of the financial balance of the social welfare regime itself.

§ 4º The municipalities with a population lower than fifty thousand inhabitants may opt for publication, in up to thirty days after the closure of each semester, of the demonstration mentioned in the preceding paragraph.

§ 5º Before proceeding to any revisions, readjustments or appropriations of order and pension that involve increased expenditure, the state-owned ones should regularise the situation whenever the demonstration that it treats § 3º, in what is refers to the accumulated expenditure up to the bimester, indicate the defiation of the limits set in this Act.

§ 6º It is void of full right the act that causes increased pension expenses, without the observance of the limits provided for in this article.?? (NR)

??Art. 2º-A. It is suspended until December 31, 2001, the exigability of the provisions of the caput and in § 1º of the art. 2º of this Act.?? (NR)

??Art. 5º ....................................................................................................................................

Single Paragraph. It is vetoed to grant special retirement, pursuant to § 4º of the art. 40 of the Federal Constitution, until federal supplementation law discipline matter.?? (NR)

??Art. 7º ....................................................................................................................................

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IV-suspension of payment of the values due by the General Social Welfare Regime on the grounds of Law No. 9,796 of May 5, 1999.?? (NR)

??Art. 9º ....................................................................................................................................

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III-the ascertaining of infractions, per accredited server, and the application of penalties, by organ of its own, in the cases provided for in art. 8º of this Act.

Single Paragraph. The Union, States, the Federal District and Municipalities shall provide the Ministry of Social Welfare and Social Assistance, when requested, information on the social welfare system and provided fund provided for in the art. 6º of this Act.?? (NR)

Art. 7º Law No. 9,796 of May 5, 1999, passes the following additional article:

??Art. 8º-A. The financial compensation between the Union's own social welfare schemes, States, the Federal District and the Municipalities, in the hypothesis of reciprocal counting of contribution times, will obey, in what couber, the provisions of this Act.? (NR)

Art. 8º It shall be the National Social Insurance Institute-INSS authorized to review the parcels paid in the period from October 5, 1988 to April 1993, arising from the benefits granted on the basis of Law No. 7,070 of December 20, 1982 using the same criteria, form, index dates adopted for the readjustment of the continued benefit benefits maintained by Social Security.

Single Paragraph. The difference established with the application of the provisions in this article shall be paid to the beneficiaries by October 31, 2000.

Art. 9º The social contributions raised by the INSS, whether or not included in tax notification, whose generator facts have occurred until March 1999, will be able, after verified and confessed, to be paid in up to twenty-four fixed monthly installments.

§ 1º The parcelation that it treats this article will be:

I of twelve months for social contributions whose generator facts occurred in the period April 1999 until March 2000 ; and

II? granted independently of guarantees, by applying the provisions of the art. 206 of Law No. 5,172 of October 25, 1966? National Tax Code.

§ 2º Cannot be the object of parceling the discounted social contributions of employees, including from domestic, avulsive workers, those arising from sub-rogation and the imported sums in the form of art. 31 of Law No. 8,212 of July 24, 1991.

§ 3º From the application of the provisions in this article will not result in the provision of less than R$ 500.00 (real five hundred), reducing the number of parcels, if it is the case, to suit the parcelial at this limit.

§ 4º The defiance of the parcelin by the INSS is conditioned on the payment of the first instalment.

§ 5º For taxpayers who have social contributions for social contributions in the INSS, the conversion to the parcelial for which this article is treated, provided that the number of vincendas plots is reduced by half, respected the limits of the caput of this article and § § 1º and 3º.

§ 6º The parcelation will be terminated automatically, in case of later than thirty-one days delay in payment of the parcel, hypothesis where:

I? The debtor balance will be found by taking up the debt value on the date of accession to the parcelial and subtracting the paid parcels without monetary correction: and

II? will focus interest on the new debtor balance, equivalent to the referential rate of the Special Settlement and Custody Special System? SELIC, ascertained between the date of the concession and termination of the parking, and fine ten per cent.

§ 7º In case of a delay of less than thirty-one days it will be charged a fine worth ten by hundred on the arrears.

§ 8º In the assumption of debt inclusion helped in the parcellar, the law fees are reduced to five per cent, noting that:

I? the fiscal execution will be suspended until full discharge of debt helped, remaining, in this period, the pension of the goods already effected ; and

II? if there is termination of the parcelial, the fiscal execution will be followed, not by applying for the reduction of the fees advocating.

§ 9º The taxpayers will be able to join the parcelin that it treats this article until 1º March 2001.

Art. 10. The acts practiced on the basis of the Provisional Measure No. 2.060-1, of October 26, 2000, shall be convalidated.

Art. 11 This provisional measure shall come into force on the date of its publication.

Art. 12 Repeal the single paragraph of art. 56 and the art. 101 of Law 8,212 of July 24, 1991, the § § 1º and 2º of the art. 41, the art caput. 95 and the arts.144 to 147 of Law No. 8,213 of July 24, 1991, the arts. 7º and 9º and 12 a to 17 of Law No. 9,711 of November 20, 1998 and the inciso I o art. 6º of Law No. 9,717 of November 27, 1998.

Brasilia, November 23, 2000 ; 179º percent of Independence and 112º percent of Republica. ]

FERNANDO HENRIQUE CARDOSO

Waldeck Ornélas

ANNEX

FATOR OF READJUSTMENT OF BENEFITS GRANTED ACCORDING TO THE RESPECTIVE START DATES

DATA OF THE START OF BENEFIT

RESET (%)

until June / 1999

5.81

in July / 1999

5.31

in August / 1999

4.82

in September / 1999

4.33

in October / 1999

3.84

in November / 1999

3.35

in December / 1999

2.86

in January / 2000

2.38

in February / 2000

1.90

in March / 2000

1.42

in April / 2000

0.95

in May / 2000

0.47