Baixe o app para aproveitar ainda mais
Prévia do material em texto
&RQWDELOLGDGH�,QWHUPHGLiULD Autoria: Wagner Luiz Villalva Tema 08 Conceitos e Práticas em Folha de Pagamento 7HPD��� Conceitos e Práticas em Folha de Pagamento Autoria: Wagner Luiz Villalva Como citar esse documento: VILLALVA, Wagner Luiz. Contabilidade Intermediária: Conceitos e Práticas em Folha de Pagamento. Caderno de Atividades. Valinhos: Anhanguera Educacional, 2015. Índice ������$QKDQJXHUD�(GXFDFLRQDO�� 3URLELGD� D� UHSURGXomR� ¿QDO� RX� SDUFLDO� SRU� TXDOTXHU�PHLR� GH� LPSUHVVmR�� HP� IRUPD� LGrQWLFD�� UHVXPLGD� RX�PRGL¿FDGD� HP� OtQJXD� SRUWXJXHVD�RX�TXDOTXHU�RXWUR�LGLRPD� Pág. 16 Pág. 17 Pág. 18 Pág. 17 Pág. 14Pág. 13 ACOMPANHENAWEB Pág. 3 CONVITEÀLEITURA Pág. 3 PORDENTRODOTEMA � Conceitos e Práticas em Folha de Pagamento Hoje, o grande problema da empresa ao contratar trabalhadores é exatamente o custo alto da mão de obra. As HPSUHVDV�FRQWUDWDP�H�¿FD�VRE�DV�VXDV�UHVSRQVDELOLGDGHV�D�PDLRU�SDUWH�GRV�HQFDUJRV�VRFLDLV��DXPHQWDQGR�DVVLP�R� FXVWR�GHVWD�PmR�GH�REUD��&RQWUDWDU�XP�FRODERUDGRU�SRGHUi� UHSUHVHQWDU�SDUD�D�RUJDQL]DomR�GXDV�YH]HV�R�FXVWR�GD� FRQWUDWDomR���4XDQGR�RFRUUH�XP�DXPHQWR�GH�GHPDQGD��KDYHQGR�DVVLP�D�QHFHVVLGDGH�GH�KRUDV�H[WUDV��HVWH�WLSR�GH� FXVWR�VH�HOHYD�DLQGD�PDLV� $V� SUHPLDo}HV� H� DV� KRUDV� H[WUDV�� SRU� H[HPSOR�� SRGHUmR�� MXQWDPHQWH� FRP� RV� HQFDUJRV� VRFLDLV�� GHVHQFDGHDU� XPD� DODYDQFDJHP�GH�FXVWRV�TXH�D�HPSUHVD�QmR�WHUi�FRQGLo}HV�GH�VXSRUWDU� ,QLFLDUHPRV� HVWH� WHPD�GLVFXWLQGR� H� FDOFXODQGR� RV� FXVWRV� GH� XP� IXQFLRQiULR�� FRPHoDQGR� FRP�R� VHX� FXVWR� QRPLQDO�� SDVVDQGR�SHOR�FXVWR�DQXDO��FXVWR�KRUD�GR�HPSUHJDGRU��DWp�FKHJDUPRV�QD�UHODomR�SHUFHQWXDO�HQWUH�R�FXVWR�QRPLQDO�H� 6DEHPRV�TXH�XP�GRV�PDLRUHV�SDWULP{QLRV�TXH�DV�HPSUHVDV�SRVVXHP�VmR�RV�VHXV�FRODERUDGRUHV��1R�HQWDQWR��D� IDOWD�GH�FRQWUROH�GRV�FXVWRV�GR�FRODERUDGRU�SRGHUi�FDXVDU�RVFLODo}HV�¿QDQFHLUDV�HP�XPD�RUJDQL]DomR��6DEHPRV�TXH�R� FXVWR�GH�XP�IXQFLRQiULR�p�KRMH�FDOFXODGR�HP�PpGLD������D������DFLPD��UHIHUHQWH�DR�FXVWR�TXH�HOH�IRL�FRQWUDWDGR��,VWR� GHSHQGH�PXLWR�GRV�EHQHItFLRV�TXH�HOH�SRGHUi�WHU��H�HVWH�LWHP�p�XP�GHWDOKH�TXH�QmR�WHP�FRPR�FRPSDUDU��YLVWR�TXH�DV� RUJDQL]Do}HV�RIHUHFHP�EHQHItFLRV�KHWHURJrQHRV�XPDV�GDV�RXWUDV��2XWUR�GHWDOKH�TXH�SHVD�QHVWHV�FXVWRV�WDPEpP�VmR� RV�HQFDUJRV�VRFLDLV��TXH�QR�%UDVLO�VmR�DOWRV��RQHUDQGR�DVVLP�RV�FRIUHV�GD�RUJDQL]DomR� (VWXGDUHPRV�QHVWH�WHPD�D�PHWRGRORJLD�GR�FiOFXOR�GD�IROKD�GH�SDJDPHQWR��WDQWR�SDUD�RV�FRODERUDGRUHV�PHQVDOLVWDV� FRPR�SDUD�RV�FRODERUDGRUHV�KRULVWDV��H�YHUL¿FDUHPRV�R�TXDQWR�XPD�RUJDQL]DomR�SRGHUi�SHUGHU�¿QDQFHLUDPHQWH�FDVR� QmR�VH�DWHQWH�SDUD�R�FXVWR�GD�IROKD�GH�SDJDPHQWR� CONVITEÀLEITURA C it P áti F lh d P t QmR�VH�DWHQWH�SDUD�R�FXVWR�GD�IROKD�GH�SDJDPHQWR� PORDENTRODOTEMA � R�FXVWR�HIHWLYR�GR�HPSUHJDGRU��$SyV�LVWR��FRPHoDUHPRV�D�GHVPHPEUDU�RV�FiOFXORV�GH�XPD�IROKD�GH�SDJDPHQWR�GH�XP� IXQFLRQiULR�PHQVDOLVWD��EHP�FRPR�DV�KRUDV�H[WUDV��RV�GHYLGRV�LPSRVWRV�H�RV�GHVFRQWRV�� Cálculo de um Salário de um Funcionário Horista 1RUPDOPHQWH� HP� LQG~VWULDV�� R� IXQFLRQiULR� KRULVWD p� DTXHOH� ORFDOL]DGR� QD� OLQKD� GH� SURGXomR�� RX� VHMD�� DTXHOH� TXH�WUDEDOKD�HP�WXUQR��6HX�VDOiULR�p�FDOFXODGR�SHOD�PpGLD�GH�KRUDV�WUDEDOKDGDV�H�WDPEpP�SRVVXL��GH�DFRUGR�FRP�D� RUJDQL]DomR��EHQHItFLRV� $EDL[R�VHJXH�XP�H[HPSOR�GH�XP�FiOFXOR�GH�IROKD�GH�SDJDPHQWR�GH�XP�IXQFLRQiULR�KRULVWD� 8PD�HPSUHVD�FRQWUDWRX�XP�IXQFLRQiULR�SDUD�D�SURGXomR�FRP�VDOiULR�QRPLQDO�GH�5�������KRUD��2�UHJLPH�GH�VHX�WUDEDOKR� p�GH����KRUDV�VHPDQDLV�HP�VHLV�GLDV��VHJXQGD�D�ViEDGR���$GRWDQGR�VH�TXH�RV�HQFDUJRV�VRFLDLV�SDUD�HVWD�FDWHJRULD� DWLQMDP�����VREUH�D�UHPXQHUDomR�WRWDO�H�TXH�R�DQR�WHUi����IHULDGRV��FRQVLGHUDU�IRUD�GR�SHUtRGR�GH�IpULDV�RX�GRPLQJR��� TXDO�GHYHUi�VHU�R�FXVWR�KRUD�UHDO�GHVWH�IXQFLRQiULR"� 3DUD�FDOFXODUPRV�R�FXVWR�UHDO�GHVWH�IXQFLRQiULR��GHYHUHPRV�HODERUi�OR�HP�TXDWUR�IDVHV� 1ª fase:�&DOFXODU�D�TXDQWLGDGH�GH�KRUDV�GLD�TXH�HVWH�IXQFLRQiULR�WUDEDOKD� ����� �������KRUDV�GLD 2ª fase:�&DOFXODU�D�TXDQWLGDGH�GH�GLDV�DQR�TXH�HVWH�IXQFLRQiULR�WUDEDOKD��VmR�����GLDV�QR�DQR��VXEWUDtPRV�DV�IpULDV��RV� GRPLQJRV�H�RV�IHULDGRV�� 365 dias 48 dias 30 dias - 14 dias 273 dias LOGO: 273 X 7,3333 = 2.001,99 HORAS/ANO PORDENTRODOTEMA � 3ª fase:�&DOFXODU�R�YDORU�WRWDO�GR�DQR�TXH�VHUi�SDJR�D�HVWH�IXQFLRQiULR��1mR�VH�FRORFD�KRUD�H[WUD��SRLV�QmR�VH�VDEH�VH�R� IXQFLRQiULR�LUi�RX�QmR�ID]HU� SALÁRIO = 2.001,90 X 4,00 = 8.004,36 13ºSALÁRIO = 30 X 7,33 X 4,00= 879,60 1/3 FÉRIAS = 879,60/30 X 10 = 293,20 DSR = 48 X 7,33 X 4,00= 1.407,36 FÉRIAS = 30 X 7,33 X 4,00= 879,60 FERIADO = 14 X 7,33 X 4,00= 410,48 14 SALÁRIO = 30 X 7,33 X 4,00= 879,60 TOTAL = 12.754,20 4ª fase: 6mR�DFUHVFLGRV�RV�HQFDUJRV�VRFLDLV�H�FDOFXODGR�R�FXVWR�DQXDO�GR�HPSUHJDGRU��&$(��H�WDPEpP�R�FXVWR�KRUD�GR� HPSUHJDGRU��&+(���$SyV�LVWR�p�YHUL¿FDGD�D�UHODomR�SHUFHQWXDO�HQWUH�R�VDOiULR�QRPLQDO�H�R�VDOiULR�UHDO� 12.754,20 X 1,40 = 17.855,58 – CUSTO ANUAL DO EMPREGADOR 17.855,88 / 2001,90 = 8,92 5HODomR�SHUFHQWXDO�HQWUH�R�FXVWR�UHDO�H�R�FXVWR�QRPLQDO 8,92 / 4,00 – (1) x (100) = 122,99% 2�VDOiULR�UHDO�UHSUHVHQWD���������DFLPD�GR�VDOiULR�UHDO Cálculo de um Salário de um Funcionário Mensalista $SyV�D�YHUL¿FDomR�GR�FiOFXOR�GD� IROKD�GH�SDJDPHQWR�GH�XP� IXQFLRQiULR�KRULVWD�� YHUL¿FDUHPRV�DJRUD�R� FiOFXOR� GD�IROKD�GH�SDJDPHQWR�GH�XP�PHQVDOLVWD��SRUpP�DQWHV�FRQKHFHUHPRV�XP�SRXFR�RV�LPSRVWRV�LQFLGHQWHV�QD�IROKD�GH� pagamento. $�IROKD�GH�SDJDPHQWR��FRQKHFLGD�WDPEpP�FRPR�KROHULWH��SRVVXL�GXDV�SDUWHV�SDUDOHODV�YHUWLFDLV��VHQGR�XPD�UHSUHVHQWDGD� SHORV�SURYHQWRV�H�D�RXWUD�VHQGR�UHSUHVHQWDGD�SHORV�GHVFRQWRV� PORDENTRODOTEMA � 1D�SDUWH�GHVWLQDGD�DRV�SURYHQWRV��GHSHQGHQGR�GD�SUR¿VVmR��SRGHUHPRV�WHU� CLASSIFICAÇÃO PROVENTOS CATEGORIA PROFISSIONAL SALÁRIOS TODAS ADICIONAL DE INSALUBRIDADE QUE TRABALHAM COM PRODUTOS PERIGOSOS ADICIONAL DE PERICULOSODADE QUE TRABALHAM COM PRODUTOS PERIGOSOS PRÊMIOS/COMISSÃO VENDEDORES GORJETA/GRATIFICAÇÕES RESTAURANTES/ HOTELARIA SALÁRIO HABILAÇÃO/ALIMENTAÇÃO ACORDO COLETIVO HORAS EXTRAS TODOS ADICIONAL NOTURNO PARA QUEM TRABALHA DAS 22:00 ÀS 05:00 ABONO ACORDO COLETIVO Denominações de Alguns Proventos 1. Salário 2�VDOiULR�SRGHUi�VHU�FODVVL¿FDGR�HP� Salário Nominal:�e�R�VDOiULR�FRQWUDWDGR� Salário Bruto:�e�R�VDOiULR�FRQWUDWDGR�DFUHVFLGR�GH�WRGDV�DV�JUDWL¿FDo}HV� Salário Líquido:�e�R�YDORU�TXH�R�FRODERUDGRU�UHFHEH��RX�VHMD��VDOiULR�EUXWR�PHQRV�RV�GHVFRQWRV� 2. Hora extra 5HIHUHP�VH�jV�KRUDV�DGLFLRQDLV�DV�TXH�HVWmR�QR�FRQWUDWR�GH� WUDEDOKR�H�SDUD�TXDOTXHU�FDWHJRULD�SRVVXHP�R�PHVPR� FiOFXOR��R�TXH�VH�DOWHUD�p�D�SRUFHQWDJHP�GH�DFUpVFLPR��SRLV�RVFLOD�GH�FDWHJRULD�SDUD�FDWHJRULD� PORDENTRODOTEMA � Cálculo: 9DPRV� GL]HU� TXH� GHWHUPLQDGD� FDWHJRULD� SDJD� XP� DFUpVFLPR� GH� ���� QDV� KRUDV� H[WUDV� WUDEDOKDGDV� SDUD� RV� VHXV� FRODERUDGRUHV�H�TXH�&DUORV�SRVVXL�XP�VDOiULR�KRUD�GH�5��������H�IH]�FLQFR�KRUDV�H[WUDV�QHVWH�PrV��ORJR� ������[����� �����������VDOiULR�KRUD�GH������� �������[��� ������� 3. Adicional noturno 6H�UHIHUHP�jV�KRUDV�DGLFLRQDLV�WUDEDOKDGDV�QR�SHUtRGR�GDV�������jV�������H�TXH�GH�DFRUGR�FRP�D�CLT a hora noturna FRUUHVSRQGH�D����PLQXWRV�H����VHJXQGRV�SUDWLFDGD�SRU� OHL� SRU�TXDOTXHU� FDWHJRULD�GH� WUDEDOKR��R�TXH�VH�DOWHUD�p�D� SRUFHQWDJHP�GH� DFUpVFLPR�� SRLV� RVFLOD� GH� FDWHJRULD� SDUD� FDWHJRULD��2� IDWRU� GH� FRQYHUVmR� p� FDOFXODGR� GD� VHJXLQWH� PDQHLUD� ��KRUD�������PLQXWRV��������VHJXQGRV�� �������PLQXWRV��HTXLYDOHQWH�j�KRUD� Cálculo: 9DPRV�GL]HU�TXH�GHWHUPLQDGD�FDWHJRULD�SDJD�XP�DFUpVFLPR�GH�����QDV�KRUDV�UHIHUHQWHV�D�DGLFLRQDO�QRWXUQR�SDUD�RV� VHXV�FRODERUDGRUHV�H�TXH�-RmR�SRVVXL�XP�VDOiULR�KRUD�GH�5���������H�IH]�FLQFR�KRUDV�DGLFLRQDLV�QRWXUQDV��ORJR� �������[����� ������ &RQYHUVmR�SDUD�KRUDV�QRWXUQDV� ���[����������� ����� 9DORU�WRWDO�GDV�KRUDV�QRPLQDLV�WUDEDOKDGDV� ������[����� ������� 9DORU�WRWDO�GR�DGLFLRQDO�QRWXUQR�WUDEDOKDGR� ������[���� ������� 9DORU�WRWDO�D�UHFHEHU� ����������������� ���������PORDENTRODOTEMA � Denominação dos Descontos 2V�GHVFRQWRV�UHSUHVHQWDP�R�RXWUR�ODGR�GD�IROKD�GH�SDJDPHQWR��RX�VHMD��VmR�YDORUHV�TXH�GLPLQXHP�R�SDJDPHQWR� 'HQWUH�HOHV�WHPRV� 1. INSS – Contribuição da Previdência Social e�D�FRQWULEXLomR�GR�WUDEDOKDGRU�SDUD�R�,QVWLWXWR�1DFLRQDO�GH�6HJXUR�6RFLDO��,166���$EDL[R�VHJXH�D�WDEHOD�GR�,166� Tabela 8.1�,166������ 'LVSRQtYHO�HP��<KWWS���ZZZ�FDOFXORH[DWR�QHW�FDOFXORV�WUDEDOKLVWDV�LQVV�WDEHOD�LQVV������SUHYLGHQFLD�VRFLDO�>. $FHVVR�HP�����PDLR������ 2EVHUYH�TXH�SDUD�WHWR�VDODULDO�REWHPRV�XPD�SRUFHQWDJHP�GH�GHVFRQWR��SRUpP�TXDQGR�R�WUDEDOKDGRU�DWLQJLU�XP�VDOiULR� DFLPD�GH�5�����������WHUi�XP�GHVFRQWR�GH������QmR�LPSRUWDQGR�R�YDORU��H[��6DOiULR�GH�5������������WHUi�XP�GHVFRQWR� GH�5���������������GH�5�������������2�YDORU�GR�,166�VHUi�GHVFRQWDGR�QR�VDOiULR�GR�FRODERUDGRU� 3DUDOHODPHQWH�D�HVWH�GHVFRQWR��D�HPSUHVD�WDPEpP�UHFROKH�R�,166�TXH�p�D�SDUWH�GD�HPSUHVD��VHQGR�TXH�D�VXD�DOtTXRWD� SRGHUi�FKHJDU�D��������HVWH�YDORU�UHIHUH�VH�D� � ����GHVWLQDGRV�j�SUHYLGrQFLD � ���D����SDUD�R�6$7��6HJXUR�GH�$FLGHQWH�GH�7UDEDOKR���GHSHQGHQGR�GD�DWLYLGDGH�GD�HPSUHVD� � �����SDUD�WHUFHLURV��FRPR��SRU�H[HPSOR��VDOiULR�HGXFDomR��INCRA, SESC, SENAC e SEBRAE. PORDENTRODOTEMA � 2. Imposto de Renda Retido na Fonte (VWH�LPSRVWR�p�GH�UHVSRQVDELOLGDGH�GD�5HFHLWD�)HGHUDO�GR�%UDVLO��LQFLGLQGR�VREUH�R�VDOiULR�H�DXWRPDWLFDPHQWH�GHVFRQWDGR�� $EDL[R�VHJXH�D�WDEHOD�GR�,55) Tabela 8.2�,55)�������0HGLGD�3URYLVyULD������������ Base de Cálculo (R$) Alíquota (%) Parcela a Deduzir do IR (R$) $Wp��������� - - 'H����������DWp��������� ���� ������ 'H����������DWp��������� ��� ������ 'H����������DWp��������� ����� ������ $FLPD�GH��������� ����� ������ Dedução por dependente: 5����������FHQWR�H�RLWHQWD�H�QRYH�UHDLV�H�FLQTXHQWD�H�QRYH�FHQWDYRV���D�SDUWLU�GR�PrV�GH�DEULO�GR�DQR�FDOHQGiULR�GH������ )RQWH��<ZZZ�SRUWDOWULEXWDULR�FRP�EU�JXLD�WDEHODLUI�KWPO>��$FHVVR�HP�����PDLR������ 2EVHUYDPRV�TXH�D�WDEHOD�p�SURJUHVVLYD��FRPR�D�GR�,166��SRUpP�FRP�XPD�JUDQGH�GLIHUHQoD��QD�WDEHOD�GR�,PSRVWR�GH� 5HQGD��FRQIRUPH�DXPHQWD�D�UHQGD�R�GHVFRQWR�GR�,55)�DXPHQWD�WDPEpP� 1HVWD�WDEHOD�Ki�WDPEpP�XP�YDORU�GH�SDUFHOD�D�GHGX]LU�TXH�VHUi�GHPRQVWUDGR�DEDL[R��HWDSD�SRU�HWDSD� 2�VHQKRU�5REHUWR�UHFHEH�XP�VDOiULR�GH�5�����������H�SRVVXL�GRLV�GHSHQGHQWHV��YDPRV�YHU�R�VDOiULR�GR�VHQKRU�5REHUWR� 1ª etapa: Cálculo do INSS ������[����� ���������WHWR�GH�5�����������[����� �������������������� ��������� 2ª etapa: Dedução dos dependentes para o IRRF ��������������������������������GRLV�GHSHQGHQWHV��YLGH�WDEHOD�� ��������� PORDENTRODOTEMA �� 3ª etapa – Aplicação da Tabela progressiva ���������[������� ����������LPSRVWR�EUXWR�DOtTXRWD�GH������� 3DUFHOD�D�GHGX]LU� ������������������� ������� 6DOiULR�OtTXLGR�GR�VHQKRU�5REHUWR 6DOiULR����� ������������� ����,166��� �������������� ����,55)���� ������������������ 6DOiULR�OtT�� ������������ 3. Salário Família e�XP�EHQHItFLR�SDJR�DRV�WUDEDOKDGRUHV�FRP�VDOiULRV�DWp�5����������� SALÁRIO VALOR UNITÁRIO POR FILHO $Wp�5��������� � � � � 5������� 'H�5���������D�5������������ � 5������� $FLPD�GH�5����������� � � � � � 4. Fundo de Garantia por Tempo de Serviço (VWH�LPSRVWR�p�XPD�GHVSHVD�SDUD�D�HPSUHVD��SRLV�HOD�UHFROKH����VREUH�R�YDORU�EUXWR�SDUD�D�&DL[D�(FRQ{PLFD�)HGHUDO�� )XQFLRQD�FRPR�XPD�SRXSDQoD�SDUD�R�WUDEDOKDGRU��SRLV�FDVR�HOH�VHMD�GHPLWLGR�WHUi�R�GLUHLWR�GH�UHWLUDU�R�GLQKHLUR�DFUHVFLGR� GRV�����GH�PXOWD�TXH�D�HPSUHVD�SDJD�� PORDENTRODOTEMA �� Contabilização dos Fatos Contábeis da Folha de Pagamento 6HJXH�XP�H[HPSOR�GH�FRQWDELOL]DomR�GD�IROKD�GH�SDJDPHQWR� NOME RENDIMENTOS INSS IRRF VALE REFEIÇÃO SALÁRIO LÍQUIDO A PAGARVALOR ALÍQUOTA VALOR DEPENDENTES VALOR JOÃO 11.000,00 11,00% 513,01 3 1.858,15 200,00 8.428,84 CARLOS 7.000,00 11,00% 513,01 2 810,29 200,00 5.476,70 MARIA 2.400,00 11,00% 264,00 0 17,40 200,00 1.918,60 TOTAL 20.400,00 11,00% 1.290,02 0 2.685,84 600,00 15.824,14 Contabilização 1 – Salários a pagar no mês X D DESPESAS COM SALÁRIOS 20.400,00 C SALÁRIOS A PAGAR NO MÊS X 20.400,00 Contabilização 2 – INSS a recolher no mês X D SALÁRIOS A PAGAR 1.290,02 C INSS A RECOLHER 1.290,02 Contabilização 3 – IRRF a recolher no mês X D SALÁRIOS A PAGAR 2.685,04 C IRRF A RECOLHER 2.685,04 Contabilização 4 – Vale-Refeição referente ao mês X D SALÁRIOS A PAGAR 2.685,04 C DESP COM VALE-REFEIÇÃO 2.685,04 PORDENTRODOTEMA �� Contabilização 5 – INSS a recolher (parte empresa referente ao mês X (20.400,00 X 26,8%)=5.467,20 D INSS 5.467,20 C INSS A RECOLHER 5.467,20 Contabilização 6 – FGTS a recolher referente ao mês X (20.400,00 X 8%)= 1.632,00 D FGTS 1.632,00 C FGTS A RECOLHER 1,632,00 9DOH�UHVVDOWDU�TXH�D�FRQWD�GHVSHVDV�FRP�YDOH�UHIHLomR�¿FRX�FUHGRUD��SRLV�VLPSOHVPHQWH�PRVWUDPRV�XPD�IDWLD�GHVWH� SURFHVVR�FRQWiELO��QmR�WUDEDOKDQGR�FRP�RV�VDOGRV�LQLFLDLV�H�VDOGRV�GH�RXWUDV�FRQWDV�FRQWiEHLV� 3DUD�D�HPSUHVD��H[LVWLUi�R�VDOGR�QD�FRQWD�GHVSHVDV�FRP�YDOH�UHIHLomR��SRLV�HOD�FRQWDELOL]D�R�WRWDO�H�GHSRLV�GHVFRQWD�R� SHUFHQWXDO�QD�IROKD�GH�SDJDPHQWR� $V�IROKDV�GH�SDJDPHQWR�SDUD�DV�HPSUHVDV�GH�SHTXHQR�SRUWH�JHUDOPHQWH�VmR�HODERUDGDV�SRU�XP�HVFULWyULR�GH�FRQWDELOLGDGH� TXH�GHWpP�D�UHVSRQVDELOLGDGH�FRQWiELO�H�¿VFDO�GD�HPSUHVD��2�HVFULWyULR�HODERUD�XPD�SUp�IROKD�H�HQYLD�DOJXQV�GLDV�DQWHV� GR�SDJDPHQWR�SDUD�R�SUR¿VVLRQDO�GR�5+�GD�HPSUHVD��R�PHVPR�FRQIHUH�H�GHYROYH�SDUD�R�HVFULWyULR�FRP�DV�GHYLGDV� DOWHUDo}HV��H�R�HVFULWyULR�HPLWH�RV�KROHULWHV�� 4XDQGR�VH�WUDWD�GH�PXOWLQDFLRQDO��D�HPSUHVD�JHUDOPHQWH�GLVS}H�GH�XP�VLVWHPD�LQWHJUDGR�TXH�YDL�FRPSXWDQGR�WRGRV� RV�GDGRV�GXUDQWH�R�PrV��(P�XP�SHUtRGR�TXH�DQWHFHGH�R�SDJDPHQWR��R�VXSHUYLVRU�GH�FDGD�GHSDUWDPHQWR�UHFHEH�R� SRQWR�HOHWU{QLFR�GH�VHXV�FRODERUDGRUHV�H�DSURYD�RX�QmR�DV�GLYHUJrQFLDV��$SyV�LVVR��GHYROYH�HOHWURQLFDPHQWH�R�SRQWR� HOHWU{QLFR�SDUD�R�GHSDUWDPHQWR�GH�5+�� )LFD�HYLGHQWH�TXH�R�WHPD�IROKD�GH�SDJDPHQWR�p�XP�WHPD�TXH�MDPDLV�SRGHUi�GHL[DU�GH�VHU�H[SORUDGR��SHOD�VXD�GLYHUVL¿FDomR� GH�FRQKHFLPHQWRV�H�IXQo}HV��1HVWH�WHPD�DSUHVHQWDPRV�RSHUDo}HV�EiVLFDV�H�FRWLGLDQDV�GH�XP�GHSDUWDPHQWR�SHVVRDO�� IRFDQGR�D�FRQIHFomR�H�HODERUDomR�GH�XPD� IROKD�GH�SDJDPHQWR�GH�KRULVWDV�H�PHQVDOLVWDV�� WUDGX]LQGR�DVVLP� WRGD�D� PHWRGRORJLD�H�SUDWLFLGDGH�RFRUULGD�GHQWUR�GH�XP�GHSDUWDPHQWR�UHVSRQViYHO�SHOD�HODERUDomR�GD�IROKD�GH�SDJDPHQWR�� 2XWURV�WLSRV�GH�IXQFLRQDOLGDGHV�H�SUR¿VV}HV�SRGHUmR�VHU�GLVFXWLGRV��PDLV�DGLDQWH��HP�XP�HVWXGR�PDLV�DYDQoDGR��FRPR�� SRU�H[HPSOR��RV�WDUHIHLURV��SUR¿VVLRQDLV�GH�XVLQD�GH�FDUYmR� PORDENTRODOTEMA �� Encargos incidentes nos salários dos trabalhadores � (VWH�YtGHR�WUDWD�GRV�HQFDUJRV�VRFLDLV�VREUH�R�VDOiULR�GH�XP�FRODERUDGRU��0RVWUD�RV�HQFDUJRV� PHQVDLV�FRPR�R�,166�H�R�)*76��)DOD�WDPEpP�GRV�HQFDUJRV�GH�SURYLV}HV�FRPR�IpULDV������GDV� IpULDV���������SRU�PrV���R����VDODULR��������SRU�PrV��H�D�PXOWD�GR�)*76�������SRU�PrV���9tGHR� PXLWR�EHP�H[SOLFDWLYR�H�GLGiWLFR� 'LVSRQtYHO�HP���KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y 00��G/\K7/$!��$FHVVR�HP�����PDLR������ 7HPSR�������� Folha de pagamento: cálculos � (VWH�YtGHR�RIHUHFH�GHWDOKHV�VREUH�D�FRQIHFomR�GH�XPD�IROKD�GH�SDJDPHQWR��H�R�FiOFXOR�GRV� VDOiULRV�D�VHUHP�SDJRV�DRV�WUDEDOKDGRUHV�GH�XPD�RUJDQL]DomR��9tGHR�GH�IiFLO�LQWHUSUHWDomR� 'LVSRQtYHO�HP���KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y L06�<T72S&�!��$FHVVR�HP�����PDLR������ 7HPSR�������� Cálculo do Imposto de Renda mensal � 2�YtGHR�QDUUD�GHWDOKDGDPHQWH�R�FiOFXOR�SDUD�R� ,55)��Gi�XP�H[HPSOR�FRP�D�XWLOL]DomR�GD� GHGXomR�GR�,166��GRV�GHSHQGHQWHV��XWLOL]DQGR�D�DOtTXRWD�GR�,55)�H�GHGX]�D�SDUFHOD�GHGXWLYD�� 0RVWUD�FODUDPHQWH�FRPR�ORFDOL]DU�R�LPSRVWR�UHWLGR� 'LVSRQtYHO�HP���KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y ��7LF/'�M=�!��$FHVVR�HP�����PDLR������ 7HPSR������� ACOMPANHENAWEB �� Como calcular horas extras � 2�YtGHR�H[SOLFD�GHWDOKDGDPHQWH�FRPR�FDOFXODU�D�KRUD�H[WUD��XWLOL]DQGR�LQFOXVLYH�XP�HVWXGR� GH�FDVR�SDUD�D�ORFDOL]DomR�GR�FiOFXOR�GD�KRUD�H[WUD��FRP�D�XWLOL]DomR�GR�DFUpVFLPR�SHUFHQWXDO�� 1DUUD�WDPEpP�VREUH�D�XWLOL]DomR�GH�%DQFR�GH�+RUDV� 'LVSRQtYHO�HP���KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y,73[UX�SSQN!��$FHVVR�HP�����PDLR������ 7HPSR������� ACOMPANHENAWEBACOMPANHENAWEB Instruções: $JRUD��FKHJRX�D�VXD�YH]�GH�H[HUFLWDU�VHX�DSUHQGL]DGR��$�VHJXLU��YRFr�HQFRQWUDUi�DOJXPDV�TXHVW}HV�GH�P~OWLSOD� HVFROKD�H�GLVVHUWDWLYDV��/HLD�FXLGDGRVDPHQWH�RV�HQXQFLDGRV�H�DWHQWH�VH�SDUD�R�TXH�HVWi�VHQGR�SHGLGR� 7HPSR������� AGORAÉASUAVEZ Questão 1 4XDQGR�IDODPRV�HP�FODVVL¿FDomR�GH�VDOiULRV�QD�IROKD�GH�SDJDPHQWR��SRGHPRV�FLWDU�DOJXQV�WLSRV�GH�VDOiULRV�FRQKHFLGRV� QD�IROKD��&LWH�WUrV�H[HPSORV�GH�FODVVL¿FDomR�GH�VDOiULRV� �� AGORAÉASUAVEZ Questão 2 &RP�UHODomR�j�FRQWDELOL]DomR�GD�IROKD�GH�SDJDPHQWR��FRQVLGHUH�DV�VHJXLQWHV�DOWHUQDWLYDV� I. 3DUD�D�HODERUDomR�GD�IROKD�GH�SDJDPHQWR�XWLOL]DPRV�D�WDEHOD�SURJUHVVLYD�GR�,55)�H�D�WDEHOD�GR�,166� II. 3DUD�R�FiOFXOR�GR�,5))�GHGX]LPRV�D�FRQWULEXLomR�GR�,166� III. 3DUD�R�FiOFXOR�GR�)*76�GHGX]LPRV�R�YDORU�GR�,55)� IV. $�FRQWULEXLomR�GR�,166�p�UHFROKLGD�GD�VHJXLQWH�IRUPD��SDUWH�GR�HPSUHJDGR�H�SDUWH�GR�HPSUHJDGRU� ,QGLTXH�D�DOWHUQDWLYD�TXH�DSUHVHQWD�DV�D¿UPDWLYDV�FRUUHWDV� a) ආ�H�ආආ� b) ආආ��ආආආ�H�ආ9� c) ආ�H�ආ9� d) ආ��ආආ�H�ආ9� e) ආ��ආආ��ආආආ�H�ආ9� Questão 3 0DUFHOR�WUDEDOKD�HP�XPD�PXOWLQDFLRQDO�H�UHFHEH�XP�VDOiULR�GH�5������������HVWH�PrV�0DUFHOR�IRL�SURPRYLGR�H�VHX�VDOiULR�SDVVRX� D�5������������0DUFHOR�¿FRX�SUHRFXSDGR��YLVWR�TXH�HVWD�SURPRomR�DOWHUDUi�R�VHX�GHVFRQWR�GR�,166� ������&(572�� � � ������(55$'2 ([SOLTXH� Questão 4 &DOFXOH�R�GHVFRQWR�GH�,55)�GH�XP�IXQFLRQiULR�TXH�UHFHEH�XP�VDOiULR�GH�5������������H�SRVVXL�FLQFR�GHSHQGHQWHV� �� Questão 5 (PERUD�D�WDEHOD�GR�,166�VHMD�SURJUHVVLYD�H�R�GHVFRQWR�GR�IXQFLRQiULR�VHMD�GH�DFRUGR�FRP�D�IDL[D�VDODULDO��Ki�XP�VDOiULR�OLPLWH�� TXH�p�GH�BBBBBBBBBBBBBBB�FRP�D�DOtTXRWD�GH�BBBBBBBBBBBBB��-i�SRU�SDUWH�GD�HPSUHVD�HOD�UHFROKH�R�,166�FRP�XPD�DOtTXRWD� TXH�SRGH�FKHJDU�DWp�BBBBBBBBBB� AGORAÉASUAVEZ $�IROKD�GH�SDJDPHQWR�SDUD�XPD�RUJDQL]DomR�RQHUD�XP�DOWR�FXVWR�SDUD�RV�FRIUHV�FRUSRUDWLYRV��PXLWDV�YH]HV�QmR� SHOR�VDOiULR��PDV�SDUD�RV�FXVWRV�DGLFLRQDLV�H�RV�HQFDUJRV�VRFLDLV� (P�pSRFDV�GH�FULVH��RQGH�R�YROXPH�GH�YHQGDV�FDL��DV�RUJDQL]Do}HV�EXVFDP�GLYHUVDV�VROXo}HV�SDUD�HQIUHQWDU�HVWD� WXUEXOrQFLD��GHQWUH�HODV�SRGHUtDPRV�GL]HU�GHVGH�IpULDV�FROHWLYDV�DWp�XPD�GHPLVVmR�HP�PDVVD��1mR�p�YLiYHO�D�GHPLVVmR�� YLVWR�TXH�R�FXVWR�GHVWD�GHPLVVmR�WDPEpP�p�DOWR�SDUD�D�HPSUHVD��SRLV�DFDUUHWD�Dt�WDPEpP�XP�DFUpVFLPR�GH�����GH� PXOWD�GR�)XQGR�GH�*DUDQWLD�TXH�YDL�SDUD�R�WUDEDOKDGRU�H�WDPEpP�R�DYLVR�SUpYLR�DGLFLRQDO�TXH�D�HPSUHVD�WHUi�TXH�SDJDU� �WUrV�GLDV�D�PDLV�D�FDGD�DQR�GH�WUDEDOKR���2�TXH�HVWi�DFRQWHFHQGR�QRV�GLDV�GH�KRMH�p�TXH�D�PDLRULD�GDV�RUJDQL]Do}HV� HVWi�H[FOXLQGR�HVWHV�FXVWRV�GH�VHXV�FRIUHV��SDUWLQGR�DFHOHUDGDPHQWH�SDUD�D�FRQWUDWDomR�GH�WHUFHLURV��SRLV�VH�WUDWD�GH� XPD�PmR�GH�REUD�PDLV�HP�FRQWD��VHP�FRQVLGHUDU�WDPEpP�TXH�D�HPSUHVD�QmR�¿FD�FRP�R�YtQFXOR�HPSUHJDWtFLR�VREUH�R� colaborador. TXH�SRGH�FKHJDU�DWp�BBBBBBBBBB� $ I OK G L O I L L FINALIZANDO �� &5(3$/',��6LOYLR�$SDUHFLGR��Curso Básico de Contabilidade�����HG��6mR�3DXOR��$WODV��������� )$+/��$OHVVDQGUD�&ULVWLQD��0$5,21��-RVH�&DUORV��Contabilidade Financeira��9DOLQKRV��$QKDQJXHUD�3XEOLFDo}HV��������3/7����� )$9(52��+DPLOWRQ�/XLV��/21$5'21,��0DULR��628=$��&ORYLV�GH��7$.$.85$��0DVVDND]X��Contabilidade Teoria e Prática����� HG��6mR�3DXOR��$WODV������� ,6$$&�52'5,*8(6�'(�0$726��&iOFXOR�GR�,PSRVWR�GH�5HQGD�PHQVDO��'LVSRQtYHO�HP��<KWWSV���ZZZ�\RXWXEH�FRP� ZDWFK"Y ��7LF/'�M=�>��$FHVVR�HP�����PDLR�������7HPSR������� /,$1$�5,%(,52��&RPR�FDOFXODU�KRUDV�H[WUDV��'LVSRQtYHO�HP��<KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y ,73[UX�SSQN>��$FHVVR�HP�� ���PDLR�������7HPSR������� 6(9,/+$�&217$%,/,'$'(��(QFDUJRV�LQFLGHQWHV�QRV�VDOiULRV�GRV�WUDEDOKDGRUHV��'LVSRQtYHO�HP��<KWWSV���ZZZ�\RXWXEH�FRP� ZDWFK"Y 00��G/\K7/$>��$FHVVR�HP�����PDLR�������7HPSR�������� BBBBBB��)ROKD�GH�SDJDPHQWR��FiOFXORV��'LVSRQtYHO�HP��<KWWSV���ZZZ�\RXWXEH�FRP�ZDWFK"Y L06�<T72S&�>. $FHVVR�HP����� PDLR������ 7HPSR�������� 6,/9$��&HVDU�$XJXVWR�7LE~UFLR���Contabilidade Básica�±�/LYUR�GH�([HUFtFLRV��6mR�3DXOR��$WODV�������� REFERÊNCIAS CLT:�&RQVROLGDomR�GDV�/HLV�GR�7UDEDOKR��e�XPD�QRUPD�OHJLVODWLYD�GH�UHJXODPHQWDomR�GDV�OHLV�UHIHUHQWH�DR�'LUHLWR�GR� 7UDEDOKR�H�DR�'LUHLWR�3URFHVVXDO�GR�7UDEDOKR�QR�%UDVLO�� INCRA:�,QVWLWXWR�1DFLRQDO�GH�&RORQL]DomR�H�5HIRUPD�$JUiULD��e�XPD�DXWDUTXLD�GR�*RYHUQR�)HGHUDO��YLQFXODGD�DR�0LQLV- WpULR�GR�'HVHQYROYLPHQWR�$JUiULR��0'$���FULDGD�D�SDUWLU�GR�'HFUHWR�Q��������GH����GH�MXOKR�GH������ 6,/9$��&HVDU�$XJXVWR�7LE~UFLR���Contabilidade Básica� �/LYUR�GH�([HUFtFLRV��6mR�3DXOR��$WODV�������� CLT & OLG m G / L G 7 E OK e O L O WL G O W m G O L I W 'L LW G GLOSSÁRIO �� GABARITO Questão 1 Resposta: 2�VDOiULR�SRGHUi�VH�FODVVL¿FDU�HP� � 6DOiULR�1RPLQDO��e�R�VDOiULR�FRQWUDWDGR� � 6DOiULR�%UXWR��e�R�VDOiULR�FRQWUDWDGR�DFUHVFLGR�GH�WRGDV�DV�JUDWL¿FDo}HV� � 6DOiULR�/tTXLGR��e�R�YDORU�TXH�R�FRODERUDGRU�UHFHEH��RX�VHMD��VDOiULR�EUXWR�PHQRV�RV�GHVFRQWRV� Questão 2 Resposta: $OWHUQDWLYD�'� Questão 3 Resposta:�(UUDGR��&RPR�R�WHWR�SDUD�GHVFRQWR�GR�,166�p�GH�U������������R�,166�GH�0DUFHOR�QmR�LUi�VH�DOWHUDU��RX�VHMD�� VHUi�GH�U���������� SESC:�6HUYLoR�6RFLDO�GR�&RPpUFLR��$WHQGH�DV�HQWLGDGHV�YROWDGDV�SDUD�R�FRPpUFLR��FRPR�R�6(6,��TXH�DWHQGH�DV�HQWLGD- GHV�YROWDGDV�jV�LQG~VWULDV�� SENAC:�p�R�6HUYLoR�1DFLRQDO�GH�$SUHQGL]DJHP�&RPHUFLDO��6HQDF���TXH��HVWi�SUHVHQWH�HP�WRGRV�RV�HVWDGRV�GR�SDtV�H� QR�'LVWULWR�)HGHUDO��e�XPD�LQVWLWXLomR�GH�UHIHUrQFLD�QR�HQVLQR�SUR¿VVLRQDO�H�RIHUHFH�FXUVRV�GH�JUDGXDomR��SyV�JUDGXD- omR��HVSHFLDOL]DomR�H�SURJUDPDV�j�GLVWkQFLD� SEBRAE:�6HUYLoR�%UDVLOHLUR�GH�$SRLR�jV�0LFUR�H�3HTXHQDV�(PSUHVDV��e�XP�VHUYLoR�VRFLDO�DXW{QRPR�TXH�WUDEDOKD�FRPR� VXSRUWH�jV�DWLYLGDGHV�GDV�SHTXHQDV�H�PpGLDV�HPSUHVDV� GLOSSÁRIO �� Questão 4 Resposta:���HWDSD��&iOFXOR�GR�,166 �������[����� ���������WHWR�GH�5�����������[����� ��������������������� ��������� ��HWDSD��'HGXomR�GRV�GHSHQGHQWHV�SDUD�R�,55) �������������������������������������������������������������������FLQFR�GHSHQGHQWHV��YLGH�WDEHOD�� ��������� ��HWDSD�±�$SOLFDomR�GD�7DEHOD�SURJUHVVLYD ���������[������� ������������LPSRVWR�EUXWR�DOtTXRWD�GH������� 3DUFHOD�D�GHGX]LU� ��������������������� ��������� 6DOiULR�OtTXLGR� 6DOiULR����� �������������� ����,166��� ��������������� ����,55)���� ��� �������� 6DOiULR�OtTXLGR�� ������������ Questão 5 Resposta: (PERUD�D�WDEHOD�GR�,166�VHMD�SURJUHVVLYD�H�R�GHVFRQWR�GR�IXQFLRQiULR�VHMD�GH�DFRUGR�FRP�D�IDL[D�VDODULDO�� Ki�XP�VDOiULR�OLPLWH�TXH�p�GH� �����������FRP�D�DOtTXRWD�GH� ��� ��-i�SRU�SDUWH�GD�HPSUHVD�HOD�UHFROKH�R�,166�FRP�XPD� DOtTXRWD�TXH�SRGH�FKHJDU�DWp� ����� .
Compartilhar