pejotização | Ciclo Contadores Associados - Contabilidade em Maceió

Pejotização: análise do STF pode ampliar hipóteses, diz especialista

Pejotização: análise do STF pode ampliar hipóteses, diz especialista

O ministro Gilmar Mendes, do Supremo Tribunal Federal (STF), suspendeu na segunda-feira (14) todos os processos na Justiça sobre a legalidade da chamada “pejotização”, em que empresas contratam [...]

Vale a pena ser PJ ao invés de CLT? Veja alguns cuidados

Vale a pena ser PJ ao invés de CLT? Veja alguns cuidados

Diante de um fenômeno que alguns especialistas chamam de “pejotização” das relações de trabalho, o que basicamente consiste na prática de contratar empregados que serão reconhecidos na qualidade [...]

Empresas de comunicação pedem aplicação de benefícios fiscais à prestação de serviços intelectuais por pessoas jurídicas

Empresas de comunicação pedem aplicação de benefícios fiscais à prestação de serviços intelectuais por pessoas jurídicas

A Confederação Nacional da Comunicação Social (CNCOM) ajuizou no Supremo Tribunal Federal ação visando à declaração da [...]

Especialistas defendem mudanças na tributação de trabalho, renda e consumo

Especialistas defendem mudanças na tributação de trabalho, renda e consumo

Mudanças na tributação da renda, do consumo e do trabalho foram os três pilares debatidos por convidados da Comissão de Direitos Humanos (CDH) na primeira [...]

Decisão do STF a favor da terceirização não respalda a pejotização

Decisão do STF a favor da terceirização não respalda a pejotização

Especialistas sustentam que a pejotização não se confunde, em hipótese alguma com a terceirização Especialistas procurados pelo [...]

Governo estuda medida para taxar PJs

Preocupado com os efeitos de um processo de pejotização sobre a arrecadação de impostos – um possível efeito colateral da reforma trabalhista em [...]

Parlamentares incluem artigo que facilita pejotização em novo Refis

Além de ampliar o prazo e criar descontos generosos no Programa de Regularização Tributária, o relatório da Medida Provisória 766, aprovado pela [...]

Start typing and press Enter to search

img:is([sizes="auto" i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px;}body,html{width:100%;height:100%;margin:0;padding:0;}.page-preloader{top:0;left:0;z-index:999;position:fixed;height:100%;width:100%;text-align:center;}.preloader-preview-area{animation-delay:-.2s;top:50%;-ms-transform:translateY(100%);transform:translateY(100%);margin-top:10px;max-height:calc(50% - 20px);opacity:1;width:100%;text-align:center;position:absolute;}.preloader-logo{max-width:90%;top:50%;-ms-transform:translateY(-100%);transform:translateY(-100%);margin:-10px auto 0 auto;max-height:calc(50% - 20px);opacity:1;position:relative;}.ball-pulse>div{width:15px;height:15px;border-radius:100%;margin:2px;animation-fill-mode:both;display:inline-block;animation:ball-pulse .75s infinite cubic-bezier(.2,.68,.18,1.08);}.ball-pulse>div:nth-child(1){animation-delay:-.36s;}.ball-pulse>div:nth-child(2){animation-delay:-.24s;}.ball-pulse>div:nth-child(3){animation-delay:-.12s;}@keyframes ball-pulse{0%{transform:scale(1);opacity:1;}45%{transform:scale(.1);opacity:.7;}80%{transform:scale(1);opacity:1;}}.ball-clip-rotate-pulse{position:relative;-ms-transform:translateY(-15px) translateX(-10px);transform:translateY(-15px) translateX(-10px);display:inline-block;}.ball-clip-rotate-pulse>div{animation-fill-mode:both;position:absolute;top:0;left:0;border-radius:100%;}.ball-clip-rotate-pulse>div:first-child{height:36px;width:36px;top:7px;left:-7px;animation:ball-clip-rotate-pulse-scale 1s 0s cubic-bezier(.09,.57,.49,.9) infinite;}.ball-clip-rotate-pulse>div:last-child{position:absolute;width:50px;height:50px;left:-16px;top:-2px;background:0 0;border:2px solid;animation:ball-clip-rotate-pulse-rotate 1s 0s cubic-bezier(.09,.57,.49,.9) infinite;animation-duration:1s;}@keyframes ball-clip-rotate-pulse-rotate{0%{transform:rotate(0) scale(1);}50%{transform:rotate(180deg) scale(.6);}100%{transform:rotate(360deg) scale(1);}}@keyframes ball-clip-rotate-pulse-scale{30%{transform:scale(.3);}100%{transform:scale(1);}}@keyframes square-spin{25%{transform:perspective(100px) rotateX(180deg) rotateY(0);}50%{transform:perspective(100px) rotateX(180deg) rotateY(180deg);}75%{transform:perspective(100px) rotateX(0) rotateY(180deg);}100%{transform:perspective(100px) rotateX(0) rotateY(0);}}.square-spin{display:inline-block;}.square-spin>div{animation-fill-mode:both;width:50px;height:50px;animation:square-spin 3s 0s cubic-bezier(.09,.57,.49,.9) infinite;}.cube-transition{position:relative;-ms-transform:translate(-25px,-25px);transform:translate(-25px,-25px);display:inline-block;}.cube-transition>div{animation-fill-mode:both;width:15px;height:15px;position:absolute;top:-5px;left:-5px;animation:cube-transition 1.6s 0s infinite ease-in-out;}.cube-transition>div:last-child{animation-delay:-.8s;}@keyframes cube-transition{25%{transform:translateX(50px) scale(.5) rotate(-90deg);}50%{transform:translate(50px,50px) rotate(-180deg);}75%{transform:translateY(50px) scale(.5) rotate(-270deg);}100%{transform:rotate(-360deg);}}.ball-scale>div{border-radius:100%;margin:2px;animation-fill-mode:both;display:inline-block;height:60px;width:60px;animation:ball-scale 1s 0s ease-in-out infinite;}@keyframes ball-scale{0%{transform:scale(0);}100%{transform:scale(1);opacity:0;}}.line-scale>div{animation-fill-mode:both;display:inline-block;width:5px;height:50px;border-radius:2px;margin:2px;}.line-scale>div:nth-child(1){animation:line-scale 1s -.5s infinite cubic-bezier(.2,.68,.18,1.08);}.line-scale>div:nth-child(2){animation:line-scale 1s -.4s infinite cubic-bezier(.2,.68,.18,1.08);}.line-scale>div:nth-child(3){animation:line-scale 1s -.3s infinite cubic-bezier(.2,.68,.18,1.08);}.line-scale>div:nth-child(4){animation:line-scale 1s -.2s infinite cubic-bezier(.2,.68,.18,1.08);}.line-scale>div:nth-child(5){animation:line-scale 1s -.1s infinite cubic-bezier(.2,.68,.18,1.08);}@keyframes line-scale{0%{transform:scaley(1);}50%{transform:scaley(.4);}100%{transform:scaley(1);}}.ball-scale-multiple{position:relative;-ms-transform:translateY(30px);transform:translateY(30px);display:inline-block;}.ball-scale-multiple>div{border-radius:100%;animation-fill-mode:both;margin:2px;margin:0;position:absolute;left:-30px;top:0;opacity:0;width:50px;height:50px;animation:ball-scale-multiple 1s 0s linear infinite;}.ball-scale-multiple>div:nth-child(2){animation-delay:-.2s;}.ball-scale-multiple>div:nth-child(3){animation-delay:-.2s;}@keyframes ball-scale-multiple{0%{transform:scale(0);opacity:0;}5%{opacity:1;}100%{transform:scale(1);opacity:0;}}.ball-pulse-sync{display:inline-block;}.ball-pulse-sync>div{width:15px;height:15px;border-radius:100%;margin:2px;animation-fill-mode:both;display:inline-block;}.ball-pulse-sync>div:nth-child(1){animation:ball-pulse-sync .6s -.21s infinite ease-in-out;}.ball-pulse-sync>div:nth-child(2){animation:ball-pulse-sync .6s -.14s infinite ease-in-out;}.ball-pulse-sync>div:nth-child(3){animation:ball-pulse-sync .6s -70ms infinite ease-in-out;}@keyframes ball-pulse-sync{33%{transform:translateY(10px);}66%{transform:translateY(-10px);}100%{transform:translateY(0);}}.transparent-circle{display:inline-block;border-top:.5em solid rgba(255,255,255,.2);border-right:.5em solid rgba(255,255,255,.2);border-bottom:.5em solid rgba(255,255,255,.2);border-left:.5em solid #fff;transform:translateZ(0);animation:transparent-circle 1.1s infinite linear;width:50px;height:50px;border-radius:50%;}.transparent-circle:after{border-radius:50%;width:10em;height:10em;}@keyframes transparent-circle{0%{transform:rotate(0);}100%{transform:rotate(360deg);}}.ball-spin-fade-loader{position:relative;top:-10px;left:-10px;display:inline-block;}.ball-spin-fade-loader>div{width:15px;height:15px;border-radius:100%;margin:2px;animation-fill-mode:both;position:absolute;animation:ball-spin-fade-loader 1s infinite linear;}.ball-spin-fade-loader>div:nth-child(1){top:25px;left:0;animation-delay:-.84s;-webkit-animation-delay:-.84s;}.ball-spin-fade-loader>div:nth-child(2){top:17.05px;left:17.05px;animation-delay:-.72s;-webkit-animation-delay:-.72s;}.ball-spin-fade-loader>div:nth-child(3){top:0;left:25px;animation-delay:-.6s;-webkit-animation-delay:-.6s;}.ball-spin-fade-loader>div:nth-child(4){top:-17.05px;left:17.05px;animation-delay:-.48s;-webkit-animation-delay:-.48s;}.ball-spin-fade-loader>div:nth-child(5){top:-25px;left:0;animation-delay:-.36s;-webkit-animation-delay:-.36s;}.ball-spin-fade-loader>div:nth-child(6){top:-17.05px;left:-17.05px;animation-delay:-.24s;-webkit-animation-delay:-.24s;}.ball-spin-fade-loader>div:nth-child(7){top:0;left:-25px;animation-delay:-.12s;-webkit-animation-delay:-.12s;}.ball-spin-fade-loader>div:nth-child(8){top:17.05px;left:-17.05px;animation-delay:0s;-webkit-animation-delay:0s;}@keyframes ball-spin-fade-loader{50%{opacity:.3;transform:scale(.4);}100%{opacity:1;transform:scale(1);}}.wp-block-audio :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-audio :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-audio{margin:0 0 1em;}.wp-block-code{border:1px solid #ccc;border-radius:4px;font-family:Menlo,Consolas,monaco,monospace;padding:.8em 1em;}.wp-block-embed :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-embed :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-embed{margin:0 0 1em;}.blocks-gallery-caption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .blocks-gallery-caption{color:rgba(255,255,255,.65);}:root :where(.wp-block-image figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme :root :where(.wp-block-image figcaption){color:rgba(255,255,255,.65);}.wp-block-image{margin:0 0 1em;}.wp-block-pullquote{border-bottom:4px solid;border-top:4px solid;color:currentColor;margin-bottom:1.75em;}.wp-block-pullquote cite,.wp-block-pullquote footer,.wp-block-pullquote__citation{color:currentColor;font-size:.8125em;font-style:normal;text-transform:uppercase;}.wp-block-quote{border-left:.25em solid;margin:0 0 1.75em;padding-left:1em;}.wp-block-quote cite,.wp-block-quote footer{color:currentColor;font-size:.8125em;font-style:normal;position:relative;}.wp-block-quote:where(.has-text-align-right){border-left:none;border-right:.25em solid;padding-left:0;padding-right:1em;}.wp-block-quote:where(.has-text-align-center){border:none;padding-left:0;}.wp-block-quote.is-large,.wp-block-quote.is-style-large,.wp-block-quote:where(.is-style-plain){border:none;}.wp-block-search .wp-block-search__label{font-weight:700;}.wp-block-search__button{border:1px solid #ccc;padding:.375em .625em;}:where(.wp-block-group.has-background){padding:1.25em 2.375em;}.wp-block-separator.has-css-opacity{opacity:.4;}.wp-block-separator{border:none;border-bottom:2px solid;margin-left:auto;margin-right:auto;}.wp-block-separator.has-alpha-channel-opacity{opacity:1;}.wp-block-separator:not(.is-style-wide):not(.is-style-dots){width:100px;}.wp-block-separator.has-background:not(.is-style-dots){border-bottom:none;height:1px;}.wp-block-separator.has-background:not(.is-style-wide):not(.is-style-dots){height:2px;}.wp-block-table{margin:0 0 1em;}.wp-block-table td,.wp-block-table th{word-break:normal;}.wp-block-table :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-table :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video :where(figcaption){color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-video :where(figcaption){color:rgba(255,255,255,.65);}.wp-block-video{margin:0 0 1em;}:root :where(.wp-block-template-part.has-background){margin-bottom:0;margin-top:0;padding:1.25em 2.375em;}.wp-block-feedzy-rss-feeds-loop{display:grid;gap:24px;grid-template-columns:repeat(1,1fr);}@media (min-width:782px){.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-2,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-3,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-4,.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-5{grid-template-columns:repeat(2,1fr);}}@media (min-width:960px){.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-2{grid-template-columns:repeat(2,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-3{grid-template-columns:repeat(3,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-4{grid-template-columns:repeat(4,1fr);}.wp-block-feedzy-rss-feeds-loop.feedzy-loop-columns-5{grid-template-columns:repeat(5,1fr);}}.wp-block-feedzy-rss-feeds-loop .wp-block-image.is-style-rounded img{border-radius:9999px;}.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em;}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none;}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgba(6,147,227,1) 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgba(255,105,0,1) 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px rgba(255,255,255,1),6px 6px rgba(0,0,0,1);--wp--preset--shadow--crisp:6px 6px 0px rgba(0,0,0,1);}:where(.is-layout-flex){gap:.5em;}:where(.is-layout-grid){gap:.5em;}body .is-layout-flex{display:flex;}.is-layout-flex{flex-wrap:wrap;align-items:center;}.is-layout-flex > :is(*,div){margin:0;}body .is-layout-grid{display:grid;}.is-layout-grid > :is(*,div){margin:0;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:root :where(.wp-block-pullquote){font-size:1.5em;line-height:1.6;}#wpadminbar{-webkit-backface-visibility:hidden;backface-visibility:hidden;-webkit-perspective:1000;-ms-perspective:1000;perspective:1000;-webkit-transform:translateZ(0px);-ms-transform:translateZ(0px);transform:translateZ(0px);}@media screen and (max-width: 600px){#wpadminbar{position:fixed !important;}}body{background-color:#fff;}.hb-custom-header #mk-page-introduce,.mk-header{background-color:#f7f7f7;background-size:cover;-webkit-background-size:cover;-moz-background-size:cover;}.hb-custom-header > div,.mk-header-bg{background-color:#000;}.mk-classic-nav-bg{background-color:#000;}.master-holder-bg{background-color:#fff;}#mk-footer{background-color:#3d4045;}#mk-boxed-layout{-webkit-box-shadow:0 0 0px rgba(0,0,0,0);-moz-box-shadow:0 0 0px rgba(0,0,0,0);box-shadow:0 0 0px rgba(0,0,0,0);}.mk-news-tab .mk-tabs-tabs .is-active a,.mk-fancy-title.pattern-style span,.mk-fancy-title.pattern-style.color-gradient span:after,.page-bg-color{background-color:#fff;}.page-title{font-size:20px;color:#315787;text-transform:uppercase;font-weight:normal;letter-spacing:2px;}.page-subtitle{font-size:14px;font-size:14px;line-height:100%;color:#a3a3a3;text-transform:none;}.mk-header{border-bottom:1px solid #ededed;}.header-style-1 .mk-header-padding-wrapper,.header-style-2 .mk-header-padding-wrapper,.header-style-3 .mk-header-padding-wrapper{padding-top:131px;}.mk-process-steps[max-width~="950px"] ul::before{display:none !important;}.mk-process-steps[max-width~="950px"] li{margin-bottom:30px !important;width:100% !important;text-align:center;}.mk-event-countdown-ul[max-width~="750px"] li{width:90%;display:block;margin:0 auto 15px;}body{font-family:Open Sans;}.mk-single-content img{display:none !important;}.category-artigos-da-ciclo img{display:inherit !important;}.feedzy-rss-link-icon:after{content:url("https://cdn-jnjfl.nitrocdn.com/FzmapQShBcsccBtIiOZsACrMgWdlsXzT/assets/images/optimized/rev-b35c633/www.ciclocontadoresassociados.com.br/wp-content/plugins/feedzy-rss-feeds/img/external-link.png");margin-left:3px;}#loop-2 .blog-twitter-content:before,#loop-2 .mk-blog-modern-item.twitter-post-type .blog-twitter-content footer:before{background-image:url("https://cdn-jnjfl.nitrocdn.com/FzmapQShBcsccBtIiOZsACrMgWdlsXzT/assets/images/source/rev-b35c633/www.ciclocontadoresassociados.com.br/wp-content/plugins/jupiter-donut/assets/img/social-icons/twitter-blue.svg");}#loop-2 .mk-blog-meta-wrapper:before{background:url("https://cdn-jnjfl.nitrocdn.com/FzmapQShBcsccBtIiOZsACrMgWdlsXzT/assets/images/optimized/rev-b35c633/www.ciclocontadoresassociados.com.br/wp-content/plugins/jupiter-donut/assets/img/social-icons/instagram.png") center center no-repeat;}.tp-caption a{color:#ff7302;text-shadow:none;-webkit-transition:all .2s ease-out;-moz-transition:all .2s ease-out;-o-transition:all .2s ease-out;-ms-transition:all .2s ease-out;}.tp-caption a:hover{color:#ffa902;}