Art. 8º. Os rendimentos do trabalho assalariado estão sujeitos, a partir de 1º de janeiro de 1977 à retenção do imposto de renda na fonte, como antecipação mediante aplicação de alíquotas progressivas de acordo com a seguinte tabela:
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
Classe de Renda</td> <td colspan="3" valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
<p align="center">Renda Líquida Mensal Crlt;/p></td> <td valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
Alíquota (%)</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
1</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Até</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center"></td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4.100,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
2</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 4.101,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4.600,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
5</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
3</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 4.601,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
6.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 6.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8.500,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
10</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
5</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 8.501,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
11.500,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
12</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
6</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 11.501,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
16.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
16</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
7</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 16.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
25.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
20</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 25.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
40.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
25</td> </tr> <tr> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
9</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Acima de</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center"></td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
40.000,00</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
30</td> </tr> </tbody></table>
Parágrafo único. O disposto neste artigo aplica-se também aos titulares, administradores ou diretores da fonte pagadora dos rendimentos quando corresponderem a remuneração mensal por prestação de serviços.
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
Classe de Renda</td> <td colspan="3" valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
<p align="center">Renda Líquida Mensal Crlt;/p></td> <td valign="top" style="width: 1px; border-top:1px inset #000000; border-bottom:1px inset #000000; padding-left:1pt; padding-right:1pt; padding-top:0cm; padding-bottom:0cm">
Alíquota (%)</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
1</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Até</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center"></td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4.100,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
2</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 4.101,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4.600,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
5</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
3</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 4.601,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
6.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
4</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 6.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8.500,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
10</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
5</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 8.501,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
11.500,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
12</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
6</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 11.501,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
16.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
16</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
7</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 16.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
25.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
20</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
8</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
De 25.001,00 </td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center">
a</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
40.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
25</td> </tr> <tr> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
9</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
Acima de</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm" align="center"></td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
40.000,00</td> <td valign="top" style="width: 1px; border-bottom:1px inset #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">
30</td> </tr> </tbody></table>
Parágrafo único. O disposto neste artigo aplica-se também aos titulares, administradores ou diretores da fonte pagadora dos rendimentos quando corresponderem a remuneração mensal por prestação de serviços.