salário mínimo

Salário Mínimo – Novo Valor

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Presidente da República sancionou o Decreto nº 8.618/15 (DOU de 30/12/2015) que dispõe sobre o valor do salário mínimo e a sua política de valorização de longo prazo.

Dessa forma, a partir de 01/01/2016, o salário mínimo será de R$ 880,00 e o valor diário do salário mínimo corresponderá a R$ 29,33 e o valor horário a R$ 4,00.

O Decreto nº 8.618/15 entra em vigor a partir de 01/01/2016.
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PESQUISE O “FAP” ANTES DE RODAR A FOLHA DE PAGAMENTO DE JANEIRO/2016

A partir de 2016 o FAP passa a ser por ESTABELECIMENTO e pode ser diferente de uma filial para outra.
Na página de pesquisa, as empresas poderão ver o FAP de todos os CNPJ de filial.
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ADIANTAMENTO DO 13º SALÁRIO DE 2016 E AS FÉRIAS

Até o último dia útil do mês de janeiro de 2016 o empregado poderá requerer ao empregador o pagamento da primeira parcela do 13º salário por ocasião do gozo de suas férias.
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“13º SALÁRIO 2015” E IMPORTÂNCIAS VARIÁVEIS DO MÊS DE DEZEMBRO

Quando o empregado recebe salário variável (tarefa, produção, comissão, etc.), até 20 de dezembro a empresa não teve como apurar a remuneração que era devida a esse empregado no 13º salário.
A apuração dos ajustes das diferenças do 13º salário vale também para horas extras, adicional noturno, gratificações, prêmios, adicional de insalubridade e de periculosidade e outras variáveis que por ventura o empregado venha receber.
o pagamento dessa complementação deve ser realizado até o 5º dia útil de janeiro do ano seguinte.
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“GFIP/SEFIP DECLARATÓRIA 13º SALÁRIO” – PRAZO DE ENTREGA É ATÉ 29/01/2016

Os fatos geradores de contribuições previdenciárias relativas ao 13º salário devem ser informados obrigatoriamente em GFIP de competência 13.
O prazo de entrega da GFIP declaratória relativa  a competência 13 (13º salário 2015) deve ser entregue até o dia 29.01.2016.
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PRAZO PARA ADERIR AO “SIMPLES NACIONAL” ATÉ 29/01/2016

As empresas interessadas em aderir ao Simples Nacional em 2016 podem solicitar a opção até o 29 de janeiro, último dia útil do mês. O regime tributário é uma opção diferenciada e simplificada aplicável às microempresas e às empresas de pequeno porte.
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REGRAS PARA A “DIRF/2016”

Através da Instrução Normativa RFB 1.587/2015 foram estabelecidos os procedimentos sobre a Declaração do Imposto sobre a Renda Retido na Fonte – DIRF relativa ao ano-calendário de 2015 e a situações especiais ocorridas em 2016 (Dirf 2016) e o Programa Gerador da Dirf 2016 (PGD Dirf 2016).
A Dirf 2016 deverá ser apresentada por meio do programa Receitanet, disponível no sítio da RFB na Internet.
A Dirf 2016, relativa ao ano-calendário de 2015, deverá ser apresentada até às 23h59min59s (vinte e três horas, cinquenta e nove minutos e cinquenta e nove segundos), horário de Brasília, de 29 de fevereiro de 2016.
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INFORME DE RENDIMENTOS – 2016

As empresas e os bancos terão até 29 de fevereiro de 2016, para encaminhar a seus empregados e correntistas/investidores as informações salarias e bancárias referentes a 2015.
Os dados apresentados pelo declarante, a partir do Informe de Rendimentos, são cruzados com os dados que constam na DIRF (Declaração do Imposto de Renda Retido na Fonte), que as companhias devem entregar à Receita Federal até o final desse mês (fevereiro). Se forem constatadas discordâncias entre os dados que constam nos documentos, a declaração é retida na malha fina até que ambas as partes resolvam as pendências.
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ENTREGA DA “RAIS 2015”
Foi publicada, em 30 de dezembro, a portaria do ministério do Trabalho com as instruções para a declaração da Relação Anual de Informações Sociais (Rais) de 2015.
O prazo de entrega da RAIS começa em 19 de janeiro e termina em 18 de março de 2016.
A entrega da declaração é obrigatória e o atraso na entrega está sujeito a multa conforme previsto no ART. 25 da Lei nº 7.998, de 11/01/1990.
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Quer entender melhor sobre essas novas atualizações entre em contato com a equipe TBS e saiba mais detalhes.

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