Important to essentially point out the differences between voluntary man power of the not voluntary one given the displayed one in the current legislation, also reason of much controversy among the legislators, regarding the remuneration to the controllers and administrators. Until December of 2002 the legislation determined, through the Arts. For more information see Amazon. 13, 2, III, ‘ ‘ b’ ‘ of Law 9,249/95, and 12, 2, ‘ ‘ a’ ‘ of Law n 9,532/97, the condition of relative prohibition To not the distribution of profits, shares, bonifications or advantages the controllers, mantenedores or associates, under no form or excuse as well as also the prohibition to the remuneration, of any form, for the services given to the controllers, administrators, or affiliated of immune or exempt entities, respectively, pass not to reach the remuneration hypothesis the controllers, in result of employment bond, considering displayed in Law 9790/99, I contend the requirement of that such remunerations are not superior, in rude values, to the limit established for remuneration of servers of the Federal Executive. Beyond the displayed obligations previously the immune and exempt entities must collect the contribution of the INSS parcel out patronal. To broaden your perception, visit Amazon. However, with regard to the Churches or temples of any cult, it must be abided by the following fact. Art. re varied view. 22 of Law 8,212 of 24/07/1991 determine that the patronal contribution is obligator at the rate of 20% on the total of the payment leaf 2.