Alívio na folha de pagamento das empresas pode chegar em 13%

Alívio na folha de pagamento das empresas pode chegar em 13%

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A regra de incidência tributária, é que a base de cálculo da Contribuição Previdenciária patronal de acordo com o artigo 195, I, “a”, da Constituição Federal, relativo ao Regime Geral da Previdência Social – RGPS, é apurada pelo “rendimento do trabalho” e “total das remunerações”, que, para fins previdenciários, correspondem a todos os valores pagos pelo empregador ao trabalhador a fim de retribuir o trabalho inclusive as verbas que não são consideradas como remuneração e, consequentemente, não passível de incidência de Contribuição Previdenciária patronal sobre a folha de salários. Porém, a Receita Federal vem exigindo o recolhimento da Contribuição Previdenciária sobre todas essas verbas.

As empresas devem estar atentas ao recolhimento de suas contribuições previdenciárias, evitando assim recolhimentos indevidos que oneram sua folha de pagamento. Em alguns casos, basta uma simples analise para garantir uma diminuição do custo da folha de pagamento em torno de 13% ao mês.

Após análise, podem as empresas que se enquadrarem e que recolheram as contribuições indevidamente, ingressarem com pedidos para restituição dos valores recolhidos nos últimos cinco anos e imediata exclusão das verbas da base de calculo da contribuição previdenciária.

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A TBS Consultoria se propõe a efetuar diagnóstico da contribuição previdenciária pagos pela empresa, através de levantamento por amostragem. Apresentaremos as oportunidades identificadas junto de sua fundamentação legal. E, caso seja de interesse da empresa, efetuaremos o levantamento de todo o período e definimos os honorários que serão proporcionais ao êxito alcançado.

Ressaltamos que, todo o trabalho de amostragem, será custeado pela TBS Consultoria, sem nenhum custo para sua empresa.

Caso tenha alguma dúvida, nos colocamos a disposição para esclarecer as possíveis dúvidas.

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