Agenda de obrigações trabalhistas e previdenciárias – Setembro de 2016

Agenda de obrigações trabalhistas e previdenciárias – Setembro de 2016

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06/09/2016

SALÁRIOS

Pagamento de salários – mês de AGOSTO/2016 – Para maiores detalhes, acesse o tópico Salários – Prazo de Pagamento.

Base legal: Art. 459, parágrafo único da CLT.

FGTS

Recolhimento da competência do mês de AGOSTO/2016 – Maiores informações, acesse FGTS – Aspectos Gerais. As informações de recolhimento ao FGTS devem ser transmitidas (via arquivo) com antecedência mínima de 2 (dois) dias úteis da data de recolhimento.

Base legal: Artigo 15 da Lei 8.036/90

Nota¹: Não havendo expediente bancário, o prazo deve ser alterado para o dia útil (bancário) imediatamente anterior ao dia 07, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

Nota²: Caso não haja recolhimento ao FGTS e informações à Previdência Social, a empresa deverá transmitir um arquivo SEFIPCR.SFP com indicativo de ausência de fato gerador (sem movimento), para a primeira competência da ausência de informações. Para as competências subsequentes a empresa está dispensada de tal obrigação, até que haja a ocorrência de recolhimentos ao FGTS e/ou fato gerador da contribuição previdenciária.

GFIP/SEFIP

GFIP (Guia de Recolhimento do FGTS e de Informações à Previdência Social) transmitida via Conectividade Social – referente mês AGOSTO/2016. Deve ser apresentada mensalmente, independentemente do efetivo recolhimento ao FGTS ou das contribuições previdenciárias. Maiores informações, acesse GFIP – SEFIP e também FGTS – Tabelas e Orientações Básicas para Preenchimento GFIP/SEFIP.

Base Legal: Art. 32 e 32-A da Lei 8.212/91 e Instrução Normativa RFB 925/2009.

Nota: Caso não haja expediente bancário no dia 7, a entrega deverá ser antecipada para o dia de expediente bancário imediatamente anterior, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

CAGED

Cadastro Geral de Empregados e Desempregados – referente a AGOSTO/2016. A Portaria MTE 2.124/2012 tornou obrigatória (a partir de jan/13) a utilização de certificado digital válido, padrão ICP Brasil, para a transmissão da declaração do CAGED.

Com a edição da Portaria 1.129/2014 que dispõe sobre duas formas distintas no envio do CAGED, o empregador deverá observar se, no ato da admissão, o empregado ESTÁ ou NÃO em gozo do benefício do seguro desemprego ou se já deu entrada no requerimento do mesmo. Esta nova regra está valendo desde 1º de outubro de 2014. Para maiores detalhes, acesse o tópico Cadastro Geral de Empregados e Desempregados (CAGED).

Base legal: Art. 3º da Portaria 235/2003 do MTE.

Nota: Embora inexista dispositivo legal expresso, recaindo este prazo em dia não útil, o entendimento é de que o CAGED deverá ser entregue no primeiro dia útil imediatamente anterior, para evitar que o empregador arque com as penalidades pela entrega fora de prazo.

Informalmente, em contato com a Central de Atendimento do CAGED, esta informou que a entrega pode ser feita via internet a qualquer momento até o dia 07, inclusive aos finais de semana.

EMPRESAS DE TRABALHO TEMPORÁRIO – INFORMAÇÃO AO MTE

Para fins de cumprimento do disposto no art. 8º da Lei nº 6.019/1974, as empresas de trabalho temporário deverão informar (até o dia 7 de cada mês) ao Ministério do Trabalho e Emprego – MTE, por meio do acesso ao Sistema de Registro de Empresas de Trabalho Temporário – SIRETT, os contratos de trabalho temporários celebrados no mês anterior.

Em caso de prorrogação de contrato de trabalho temporário que independa de autorização, a empresa de trabalho temporário deverá informar a nova data de encerramento, por meio do SIRETT, até o último dia do período inicialmente pactuado.

Em caso de prorrogação de contrato de trabalho temporário que independa de autorização, a empresa de trabalho temporário deverá informar a nova data de encerramento, por meio do SIRETT, até o último dia do período inicialmente pactuado.

Base Legal: Lei nº 6.019/1974 e Portaria 789/2014.

SALÁRIOS – DOMÉSTICOS

Pagamento de salários dos empregados domésticos – mês de AGOSTO/2016 – Para maiores detalhes, acesse o tópico Salários – Prazo de Pagamento.

Obs.: O empregador doméstico tem até dia 07 do mês subsequente para pagar os salários do mês anterior.

Base legal: Art. 35 da Lei Complementar 150/2015.

IRRF – INSS – FGTS – DOCUMENTO ÚNICO DE ARRECADAÇÃO SIMPLES DOMÉSTICOS

Recolhimento do INSS, FGTS e IRRF dos empregados domésticos, relativo à competência AGOSTO/2016. de que trata o art. 35 da Lei Complementar 150/2015, mediante a utilização do Documento de Arrecadação do eSocial (DAE).

Nota: A emissão da DAE pelo Simples Doméstico através do portal do eSocial poderá ser gerada pelo menu “Folha/Recebimentos e Pagamentos“. Entretanto, a única opção disponível para preenchimento de dados continua sendo a base de cálculo que deve ser lançada para apuração dos valores a recolher. Portanto, o empregador deve fazer a folha à parte e lançar no eSocial somente a base de cálculo, já que o eSocial ainda não faz o processamento da folha de pagamento.

Base legal: Artigos arts. 34 e 35 da Lei Complementar 150/2015 e Ato Declaratório CODAC 32/2015.

09/09/2016

INSS – GPS – SINDICATOS

Encaminhar cópia da GPS, relativa à competência AGOSTO/2016, ao Sindicato da categoria mais numerosa entre os empregados. Havendo recolhimento de contribuições em mais de uma guia, encaminhar cópias das guias (Decreto 3.048/1999, art. 225, V).

Base legal: Artigo 225, inciso V do Decreto 3.048/99 – Regulamento da Previdência Social – RPS

Nota: Embora tenha ocorrido a alteração da data de recolhimento da GPS do dia 10 para o dia 20, quanto ao prazo de entrega da respectiva guia à entidade sindical representativa não houve alteração. No entanto, recomendamos a consulta ao sindicato da categoria.

15/09/2016

INSS – CONTRIBUINTES INDIVIDUAIS E FACULTATIVOS

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Pagamento da contribuição de empregados facultativos e contribuintes individuais (exemplo dos autônomos que trabalham por conta própria ou prestam serviços a pessoas físicas), relativo à competência AGOSTO/2016. Mais detalhes, acesse o tópico INSS – Contribuinte Individual.

Base legal: Artigo 30, inciso I, alínea “a” da Lei 8.212/91

Nota: Não havendo expediente bancário, o prazo poderá ser alterado para o dia útil (bancário) imediatamente posterior ao dia 15, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

20/09/2016

CSLL/PIS/COFINS – FONTE – SERVIÇOS

Recolhimento da CSLL, COFINS E PIS retidos na fonte, correspondente a fatos geradores ocorridos no mês de AGOSTO/2016 (Lei 10.833/2003). Códigos 5952, 5979, 5960, 5987. Novo prazo previsto pelo art. 24 da Lei 13.137/2015, que alterou o artigo 35 da Lei 10.833/2003.

Nota 1: Não havendo expediente bancário, o prazo deve ser alterado para o dia útil (bancário) imediatamente anterior ao último dia dia útil do segundo decêndio, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

Nota 2: A Lei 13.137/2015 alterou o artigo 35 da Lei 10.833/2003, sendo o novo prazo para recolhimento alterado a partir de 22/06/2015, conforme a seguir: os valores retidos a título de PIS, COFINS e CSLL, em decorrência da prestação de serviços no mês (Lei 10.833) deverão ser recolhidos ao Tesouro Nacional pelo órgão público que efetuar a retenção ou, de forma centralizada, pelo estabelecimento matriz da pessoa jurídica, até o último dia útil do segundo decêndio do mês subsequente àquele mês em que tiver ocorrido o pagamento à pessoa jurídica fornecedora dos bens ou prestadora do serviço.

IRRF – DIVERSOS

Recolhimento do Imposto de Renda Retido na Fonte correspondente a fatos geradores do mês de AGOSTO/2016.

Base legal: Artigo 70, inciso I, alínea “d”, da Lei 11.196/2005.  A Medida Provisória 447/2008 (convertida na Lei 11.933/2009), alterou o art. 70 da lei 11.196/05, prorrogando o prazo de recolhimento para o último dia útil do 2º decêndio do mês subsequente ao mês de ocorrência do fato gerador.

Nota: Não havendo expediente bancário, o prazo deve ser alterado para o dia útil (bancário) imediatamente anterior ao dia 20, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

GPS/INSS – EMPRESAS E EQUIPARADAS / CONTRIBUIÇÃO SOBRE A PRODUÇÃO RURAL

Recolhimento das contribuições previdenciárias de AGOSTO/2016 – (Prazo fixado pelos artigos 9 e 10 da Lei 11.488/2007). A Medida Provisória 447/2008 (convertida na Lei 11.933/2009), prorrogou o prazo de recolhimento do dia 10 para o dia 20 do mês subsequente ao mês de ocorrência do fato gerador. A contribuição sobre a produção rural está prevista no art. 30, incisos III, IV, X a XII da Lei 8.212/91 e art. 184 da IN RFB 971/2009.

Obs: A Resolução 39 INSS-DC, de 23/11/2000, que fixou em R$ 29,00 o recolhimento mínimo para a GPS, a partir da competência 12/2000, foi alterada pela Instrução Normativa RFB 1.238/2012, que fixou em R$ 10,00 o valor mínimo a recolher a partir da competência Janeiro/2012. Recolhimentos inferiores a este valor deverão ser adicionados nos períodos subsequentes.

Nota¹: Não havendo expediente bancário, o prazo deverá ser alterado para o dia útil (bancário) imediatamente anterior ao dia 20, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

GPS / RECLAMATÓRIA TRABALHISTA – SEM RECONHECIMENTO DE VÍNCULO

Recolhimento das Contribuições Previdenciárias referente ao mês de AGOSTO/2016 sobre os pagamentos de reclamatórias trabalhistas, referente aos códigos 1708, 2801, 2810, 2909, 2917, na hipótese de não reconhecimento de vínculo e do acordo homologado em que não há a indicação do período em que foram prestados os serviços aos quais se refere o valor pactuado.

Base legal: Ato Declaratório Executivo Codac nº 54 da SRF de 30 de julho de 2010.

Nota¹: Havendo o parcelamento do crédito e se o vencimento deste for diferente do dia 20, o prazo para recolhimento da contribuição previdenciária é o mesmo do parcelamento.

Nota²: Não havendo expediente bancário, o prazo deverá ser alterado para o dia útil (bancário) imediatamente anterior ao dia 20, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

PARCELAMENTOS INSS – REFIS – PAES – PAEX

Recolhimento da parcela referente aos débitos perante o INSS – inclusive parcelamentos previstos no Decreto 3.342/2000, na Lei 10.684/2003, na MP 303/2006 e na MP 449/2008 convertida na Lei 11.941/2009.

GPS/INSS – EMPRESAS ENQUADRADAS NO SIMPLES NACIONAL

Recolhimento das contribuições previdenciárias de AGOSTO/2016 – (Prazo fixado pelos artigos 9 e 10 da Lei 11.488/2007). A Medida Provisória 447/2008 (convertida na Lei 11.933/2009), prorrogou o prazo de recolhimento do dia 10 para o dia 20 do mês subsequente ao mês de ocorrência do fato gerador.

Obs: A Resolução 39 INSS-DC, de 23/11/2000, que fixou em R$ 29,00 o recolhimento mínimo para a GPS, a partir da competência 12/2000, foi alterada pela Instrução Normativa RFB 1.238/2012, que fixou em R$ 10,00 o valor mínimo a recolher a partir da competência Janeiro/2012. Recolhimentos inferiores a este valor deverão ser adicionados nos períodos subsequentes.

Nota²: No caso das empresas enquadradas no SIMPLES NACIONAL, não havendo expediente bancário, o prazo deverá ser alterado para o dia útil (bancário) imediatamente posterior ao dia 20, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

23/09/2016

PIS/PASEP SOBRE FOLHA DE PAGAMENTO (ENTIDADES S/ FINS LUCRATIVOS)

Recolhimento PIS/PASEP sobre folha de pagamento AGOSTO/2016 das Entidades sem Fins Lucrativos – código 8301. (artigo 2º da Lei 9.715/98  e art. 13, da MP 2.158-35/2001) – novo prazo fixado pelo art. 1º, inciso II da MP 447/2008 (convertida na Lei 11.933/2009).

Nota: Não havendo expediente bancário, o prazo deve ser alterado para o dia útil (bancário) imediatamente anterior ao dia 25, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

30/09/2016

CONTRIBUIÇÃO SINDICAL DOS EMPREGADOS

Recolhimento da Contribuição Sindical descontada dos salários dos empregados admitidos no mês anterior, devida anualmente aos respectivos sindicatos de classe, associados ou não. Para maiores detalhes, acesse o tópico Contribuição Sindical dos Empregados.

Base Legal: Art. 582 da CLT e Portaria MTE 488/2005.

Nota¹: Não havendo expediente bancário, o prazo deve ser alterado para o dia útil (bancário) imediatamente anterior ao último dia do mês, considerando dia não útil os constantes no calendário divulgado pelo BACEN.

OUTRAS OBRIGAÇÕES REGULARES

Contribuição Sindical – Relação – Entrega

Os empregadores que recolheram a contribuição sindical dos empregados no mês anterior remetem, dentro de 15 dias contados da data do recolhimento, ao sindicato da categoria profissional ou, na falta deste, ao órgão local do MTE, a relação nominal dos empregados contribuintes, indicando a função de cada um, o salário e o valor recolhido.

Fonte: Guia Trabalhista
Data: 31 de agosto de 2016
Acesso: 02 de setembro de 2016

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