Social security crime

Abstract

The text analyzes the crime provided for in art. 95, d, of Law 8,212/91, in light of Law 8,620/93, which allowed the installment payment of contributions deducted from employees and not collected to Social Security. It argues that the offense is one of omission and only admits the intentional modality, and cannot be considered one of mere conduct, since the Constitution prohibits imprisonment for debt. It analyzes the requirement of animus rem sibi habendi and its absence when the debt is paid in installments or settled, invoking jurisprudence of the extinct Federal Court of Appeals and the Superior Court of Justice. It concludes that the crime is decharacterized for employers who, before receiving the complaint, paid their debts in installments or settled them, regularizing their situation before the INSS, based on three grounds: abolitio criminis, novation, or moratorium.