A reforma trabalhista e tributação sobre folha de pagamento

A reforma trabalhista e tributação sobre folha de pagamento

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As alterações introduzidas pela Lei nº 13.467/17, popularmente conhecida com a lei da “reforma trabalhista”, fez uma série de modificações sobre as verbas pagas pelo empregador e passou a classificar diversas delas como de natureza não-remuneratória. A consequência dessa modificação é que ao não serem classificadas como remuneratórias, elas são automaticamente excluídas da base de cálculo de diversos tributos e contribuições previdenciárias incidentes sobre a folha de pagamento dos estabelecimento empresariais.

Com entrada em vigor na data de 11 de novembro de 2017, as alterações trazidas pela reforma trabalhista excluíram expressamente do conceito de remuneração diversas importâncias pagas ao trabalhador, ainda que feitas de forma habitual, tais como a ajuda de custo, o auxílio-alimentação (vedado seu pagamento em dinheiro), as diárias para viagem, os prêmios (a exemplo dos planos de compra de ações – stock options) e abonos.

No mesmo sentido, os planos médicos e odontológicos concedidos pelo empregador aos seus funcionários também foram atingidos pela reforma, não integrando o salário pago, tampouco inserindo-se no conceito de salário de contribuição.

Outra grandeza que sofre o impacto das alterações da CLT pela reforma trabalhista são os planos de participação nos lucros e resultados (PLR) das empresas, percebidos geralmente ao final do ano, a que têm direito os funcionários dos estabelecimentos que possuem essa modalidade de incentivo instituída. Antes da reforma, caso a PLR estivesse em descompasso com as normas da Lei nº 10.101/00, a autuação da RFB era praticamente certa. Agora, as convenções e acordos coletivos de trabalho, que são normas infralegais, têm prevalência sobre a lei quando dispuserem precisamente sobre prêmios de incentivo e participação nos lucros e resultados, podendo dispor sobre a concessão de tais planos e, sobretudo, não sendo considerada base de cálculo para a incidência da contribuição previdenciária.

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Além dessas alterações que, de certa forma, enxugam a tributação incidente sobre a folha de salários e tornam mais “em conta” o ônus suportado pelos empregadores, os próprios trabalhadores também passam a sentir diretamente os reflexos da reforma trabalhista, a exemplo da contribuição sindical que passou a ser de opcional, dependendo de prévia e expressa autorização dos que participarem de uma determinada categoria econômica ou profissional, ou de uma profissão liberal.

É difícil estimar com uma certa precisão qual será o montante da redução em termos percentuais com essa desoneração da folha de pagamentos. Isso porque existe uma amplitude (variação) relativamente grande quanto a quais encargos cada empregador está obrigado a suportar. Ou seja: enquanto haverão empresários que se beneficiaram por completo com a reforma trabalhista, haverão outros que aproveitaram parcialmente as reduções, em razão dos encargos que cada um possui em específico.

A diminuição dos encargos ocorrerá a partir da redução da base de cálculo dos tributos que incidem sobre a folha, pois estando ela mais “enxuta” com a exclusão daquelas rubricas, os tributos incidentes terão uma base menor para aplicar as mesmas alíquotas que eram devidas anteriormente.

Pelo que aqui foi exposto, empregados e empregadores foram beneficiadas pelas alterações da reforma trabalhista trazida pela Lei nº 13.467/17 que reduziu os encargos tributários e previdenciários incidentes sobre a folha de pagamento dos estabelecimentos empresariais, possibilitando um fôlego extra ao setor.

Fonte: Jornal do Comércio
Data: 21 de novembro de 2017
Acesso: 24 de novembro de 2017

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