{"id":14409,"date":"2022-09-16T14:56:55","date_gmt":"2022-09-16T17:56:55","guid":{"rendered":"https:\/\/www.mpc.pr.gov.br\/?p=14409"},"modified":"2023-08-10T16:36:10","modified_gmt":"2023-08-10T19:36:10","slug":"e-ilegal-incorporacao-de-verba-de-natureza-transitoria-aos-vencimentos-de-servidores","status":"publish","type":"post","link":"https:\/\/www.mpc.pr.gov.br\/index.php\/e-ilegal-incorporacao-de-verba-de-natureza-transitoria-aos-vencimentos-de-servidores\/","title":{"rendered":"\u00c9 ilegal incorpora\u00e7\u00e3o de verba de natureza transit\u00f3ria aos vencimentos de servidores"},"content":{"rendered":"<figure id=\"attachment_10392\" aria-describedby=\"caption-attachment-10392\" style=\"width: 300px\" class=\"wp-caption alignleft\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-10392 size-medium\" src=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2020\/08\/CONTROLE-INTERNO-ILUSTRA\u00c7\u00c3O-TCE-300x281.jpg\" alt=\"\" width=\"300\" height=\"281\" srcset=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2020\/08\/CONTROLE-INTERNO-ILUSTRA\u00c7\u00c3O-TCE-300x281.jpg 300w, https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2020\/08\/CONTROLE-INTERNO-ILUSTRA\u00c7\u00c3O-TCE.jpg 491w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-10392\" class=\"wp-caption-text\">Fiscalizar os gastos com pessoal, principal item de despesa dos \u00f3rg\u00e3os p\u00fablicos, \u00e9 atribui\u00e7\u00e3o do TCE-PR. Ilustra\u00e7\u00e3o: N\u00facleo de Imagem\/Diretoria de Comunica\u00e7\u00e3o Social.<\/figcaption><\/figure>\n<p><span data-contrast=\"none\">Acompanhando o opinativo do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), o Tribunal de Contas do Estado (TCE-PR) reconheceu a ilegalidade do art. 78, \u00a7 1\u00ba e 2\u00ba, e art. 253 do Estatuto do Servidor de Rol\u00e2ndia, os quais preveem a incorpora\u00e7\u00e3o da gratifica\u00e7\u00e3o de fun\u00e7\u00e3o de chefia aos vencimentos ap\u00f3s 10 anos de exerc\u00edcio. A decis\u00e3o, expressa no <a href=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2022\/09\/Acordao-1383-22-stp.pdf\">Ac\u00f3rd\u00e3o n\u00ba 1383\/22<\/a>, foi tomada no processo que julgou procedente den\u00fancia formulada em face do Munic\u00edpio de Rol\u00e2ndia.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O denunciante alegou suposta inconstitucionalidade das referidas normativas, diante da incompatibilidade do art. 78 da Lei Complementar Municipal n\u00ba 55\/2011 em face do inciso V, artigo 37, da <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm\">Constitui\u00e7\u00e3o Federal<\/a>, nova reda\u00e7\u00e3o dada pela Emenda Constitucional n\u00ba 19\/98.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"none\">Instru\u00e7\u00e3o do Processo<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"none\">Durante a fase instrutiva, o MPC-PR se manifestou pela instaura\u00e7\u00e3o de incidente de inconstitucionalidade, para ampliar o escopo da Den\u00fancia, bem como intima\u00e7\u00e3o do Munic\u00edpio para que prestasse esclarecimentos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Em aten\u00e7\u00e3o as informa\u00e7\u00f5es solicitadas, o Munic\u00edpio de Rol\u00e2ndia informou que houve incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre a verba transit\u00f3ria no per\u00edodo em que os servidores estavam vinculados ao regime celetista, e que, ap\u00f3s a altera\u00e7\u00e3o do regime de trabalho estatut\u00e1rio em agosto de 2010, por meio da Lei Complementar Municipal n\u00ba 40\/2010, n\u00e3o houve mais incid\u00eancia de contribui\u00e7\u00e3o at\u00e9 a incorpora\u00e7\u00e3o da gratifica\u00e7\u00e3o de fun\u00e7\u00e3o aos vencimentos. Por fim, sustentou que foge da compet\u00eancia do Tribunal de Contas o controle de constitucionalidade em quest\u00e3o, defendendo a improced\u00eancia da den\u00fancia e constitucionalidade da Lei Complementar Municipal n\u00ba 55\/2011.\u00a0\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Em manifesta\u00e7\u00e3o conclusiva, a Coordenadoria de Gest\u00e3o Municipal (CGM) opinou pela proced\u00eancia da den\u00fancia, uma vez que a incorpora\u00e7\u00e3o prevista na legisla\u00e7\u00e3o municipal ofende o sistema remunerat\u00f3rio constitucionalmente consagrado. Observou que tal entendimento j\u00e1 foi firmado pelo TCE-PR, conforme julgamento de caso semelhante nos autos de Incidente de Inconstitucionalidade n\u00ba 655036\/16, Ac\u00f3rd\u00e3o n\u00ba 578\/18. Quanto a falta de compet\u00eancia da Corte, frisou a unidade t\u00e9cnica que os Tribunais de Contas possuem o poder de aplicar o controle incidental de constitucionalidade dos atos normativos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">No mesmo sentido, o Minist\u00e9rio P\u00fablico de Contas entendeu pela proced\u00eancia da den\u00fancia, considerando ilegal a previs\u00e3o de incorpora\u00e7\u00e3o das gratifica\u00e7\u00f5es, independentemente do per\u00edodo em que o servidor exerceu as fun\u00e7\u00f5es de chefia. Destacou que a gratifica\u00e7\u00e3o de fun\u00e7\u00e3o possui natureza transit\u00f3ria, portanto, ser\u00e1 devida apenas enquanto o servidor beneficiado estiver investido em fun\u00e7\u00e3o de chefia, devendo-se cessar o pagamento quando tal investidura terminar.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Mediante <a href=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2022\/09\/Parecer-273-22-mpc.pdf\">Parecer n\u00ba 273\/22<\/a>, o \u00f3rg\u00e3o ministerial prop\u00f4s a emiss\u00e3o de determina\u00e7\u00e3o aos Chefes do Poder Legislativo e Executivo de Rol\u00e2ndia para que revejam a legisla\u00e7\u00e3o de pessoal, a fim de excluir a possibilidade de incorpora\u00e7\u00e3o da vantagem citada ap\u00f3s cessada o exerc\u00edcio na respectiva fun\u00e7\u00e3o de chefia. Quanto aos efeitos reflexos de aposentadoria, sugeriu a emiss\u00e3o de recomenda\u00e7\u00e3o ao atual Prefeito do Munic\u00edpio de Rol\u00e2ndia para que se abstenha de oferecer aos servidores a possibilidade de aposentadoria com base nas regras de transi\u00e7\u00e3o das Emendas n\u00ba 41\/03, 47\/05 e 70\/2012, ressalvadas as hip\u00f3teses excepcionais; bem como iniciar um planejamento de revis\u00e3o dos c\u00e1lculos de aposentadorias e pens\u00f5es concedidas em desacordo com os enunciados fixados no <a href=\"https:\/\/www1.tce.pr.gov.br\/multimidia\/2021\/6\/pdf\/00357359.pdf\">Prejulgado n\u00ba 28<\/a> do TCE-PR.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"none\">Decis\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"none\">Em sede de julgamento, o relator Conselheiro Artag\u00e3o de Mattos Le\u00e3o acompanhou os opinativos uniformes da CGM e Minist\u00e9rio P\u00fablico de Contas, e votou pela proced\u00eancia da Den\u00fancia em raz\u00e3o da ilegalidade do artigo 78, \u00a71\u00ba e 2\u00ba, e artigo 253 da Lei Complementar Municipal n\u00ba 55\/2011 (Estatuto do Servidor de Rol\u00e2ndia).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Conforme decis\u00e3o contida no <a href=\"https:\/\/www.mpc.pr.gov.br\/wp-content\/uploads\/2022\/09\/Acordao-1383-22-stp.pdf\">Ac\u00f3rd\u00e3o n\u00ba 1383\/22<\/a>, os membros do Tribunal Pleno acompanharam o voto do relator, bem como acolheram as recomenda\u00e7\u00f5es sugeridas pelo MPC-PR para que seja promovida a revis\u00e3o da legisla\u00e7\u00e3o de pessoal, assim como a observ\u00e2ncia em car\u00e1ter vinculante dos enunciados fixados no <a href=\"https:\/\/www1.tce.pr.gov.br\/multimidia\/2021\/6\/pdf\/00357359.pdf\">Prejulgado n\u00ba 28<\/a>, e avalie, desde j\u00e1, a ado\u00e7\u00e3o volunt\u00e1ria de provid\u00eancias administrativas internas para que o Munic\u00edpio se abstenha de oferecer a possibilidade de aposentadoria com base nas regras de transi\u00e7\u00e3o das Emendas n\u00ba 41\/03, 47\/05 ou 70\/2012, ressalvadas as hip\u00f3teses excepcionais de comprovado reconhecimento do regime estatut\u00e1rio at\u00e9 as datas limite das referidas emendas.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Por fim, o Relator destacou que a inobserv\u00e2ncia das recomenda\u00e7\u00f5es expedidas poder\u00e1 acarretar a negativa de registro de atos de pessoal futuramente analisados pelo Tribunal de Contas, podendo incorrer em responsabiliza\u00e7\u00e3o dos respectivos gestores, com aplica\u00e7\u00e3o de san\u00e7\u00f5es de restitui\u00e7\u00e3o de valores e multa, previstas na <a href=\"https:\/\/www1.tce.pr.gov.br\/conteudo\/lei-organica-e-regimento-interno\/107\/area\/249\">Lei Complementar Estadual n\u00ba 113\/2005<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<blockquote><p><span style=\"color: #820007;\"><strong><u>Informa\u00e7\u00e3o para consulta processual<\/u><\/strong><\/span><\/p>\n<table border=\"0\" width=\"581\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><strong>Processo n\u00ba<\/strong>:<\/td>\n<td>806805\/18<\/td>\n<\/tr>\n<tr>\n<td><strong>Ac\u00f3rd\u00e3o n\u00ba<\/strong>:<\/td>\n<td>1383\/22 &#8211; Tribunal Pleno<\/td>\n<\/tr>\n<tr>\n<td><strong>Assunto<\/strong>:<\/td>\n<td>Den\u00fancia<\/td>\n<\/tr>\n<tr>\n<td><strong>Entidade<\/strong>:<\/td>\n<td>Munic\u00edpio de Rol\u00e2ndia<\/td>\n<\/tr>\n<tr>\n<td><strong>Relator<\/strong>:<\/td>\n<td>Conselheiro Artag\u00e3o de Mattos Le\u00e3o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Acompanhando o opinativo do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), o Tribunal de Contas do Estado (TCE-PR) reconheceu a ilegalidade do art. 78, \u00a7 1\u00ba e 2\u00ba, e art. 253 do Estatuto do Servidor de Rol\u00e2ndia, os quais preveem a incorpora\u00e7\u00e3o da gratifica\u00e7\u00e3o de fun\u00e7\u00e3o de chefia aos vencimentos ap\u00f3s 10 anos de exerc\u00edcio. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[29,141,218,13,363,39,71],"class_list":["post-14409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-todas-as-noticias","tag-aposentadoria","tag-denuncia","tag-incidente-de-inconstitucionalidade","tag-mpc-pr","tag-prejulgado-no-28","tag-tce-pr","tag-tribunal-pleno","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c9 ilegal incorpora\u00e7\u00e3o de verba de natureza transit\u00f3ria aos vencimentos de servidores - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mpc.pr.gov.br\/index.php\/e-ilegal-incorporacao-de-verba-de-natureza-transitoria-aos-vencimentos-de-servidores\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9 ilegal incorpora\u00e7\u00e3o de verba de natureza transit\u00f3ria aos vencimentos de servidores - Minist\u00e9rio P\u00fablico de Contas do Estado do Paran\u00e1\" \/>\n<meta property=\"og:description\" content=\"Acompanhando o opinativo do Minist\u00e9rio P\u00fablico de Contas do Paran\u00e1 (MPC-PR), o Tribunal de Contas do Estado (TCE-PR) reconheceu a ilegalidade do art. 78, \u00a7 1\u00ba e 2\u00ba, e art. 253 do Estatuto do Servidor de Rol\u00e2ndia, os quais preveem a incorpora\u00e7\u00e3o da gratifica\u00e7\u00e3o de fun\u00e7\u00e3o de chefia aos vencimentos ap\u00f3s 10 anos de exerc\u00edcio. 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