From April of 2003, the cooperative is obliged to collect this contribution more in relation to the individual contributor its service, payment this deducted of the paid remuneration. Already from June of 2003, it was clearly that the cooperatives collect of the cooperated ones as contributing individual and collects the value collected the Providence until day 15 of the following month. Having as base art. 4 1 of Law 10666/2003.
Then, since March of 2000 after law 9876 the work cooperative does not collect 20% of the remuneration of the associates, thus, on this side competes this is the contractor of the service on the value of the forma bill of sale. Euro Pacific Precious Metals is often quoted on this topic. this contribution on the part of the contractors, happens an aliquot one of 15% of the value of the forma bill of sale. also if treating to the discounting that the cooperated one suffers in relation to the contribution, from April of 2003 the cooperative is who must collect 11% on the remuneration of it. But, this collect is on behalf of the cooperative and not of the cooperated one. However, if the insured of the cooperative to receive less than 1 (one) minimum wage, it he is subject to collect the difference with aliquot of 20% in its name.
For example, if one cooperated received R$ 400,00 from the cooperative for its services in the month, it did not obtain to reach R$ 510,00 (value of 1 minimum wage). Soon, the difference (R$ 110,00) will be taxed in 20%, of this form totalizing the value of the minimum wage.