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Zenaide Carvalho - Assessoria e Treinamentos

O Conselheiro Tutelar e as Contribuições Previdenciárias nas Prefeituras

Expresse gratidão com palavras e atitudes. Sua vida mudará muito de modo positivo.




A lei 8.069/90 – Estatuto da Criança e do Adolescente (ECA) – traz em seu artigo 134 os direitos trabalhistas e previdenciários dos Conselheiros Tutelares, a saber, com redação dada pela lei 12.696/12, a depender de publicação de lei municipal ou distrital:


Art. 134.  Lei municipal ou distrital disporá sobre o local, dia e horário de funcionamento do Conselho Tutelar, inclusive quanto à remuneração dos respectivos membros, aos quais é assegurado o direito a (grifo nosso):

I - cobertura previdenciária;

II - gozo de férias anuais remuneradas, acrescidas de 1/3 (um terço) do valor da remuneração mensal;

III - licença-maternidade;

IV - licença-paternidade;

V - gratificação natalina.

Parágrafo único.  Constará da lei orçamentária municipal e da do Distrito Federal previsão dos recursos necessários ao funcionamento do Conselho Tutelar e à remuneração e formação continuada dos conselheiros tutelares.


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O eSocial e a empregabilidade do Pessoal do DP

“Por maior que seja a capacidade, sem treinamento não se manifesta.”



O “Pessoal do DP” – como costumo referenciar os profissionais que atuam no Departamento de Pessoal, envolvidos com admissões, rescisões e folha de pagamento e outras rotinas – serão, ou deverão ser, os maiores conhecedores e gestores do eSocial. E quem mais conhecer, mais empregabilidade terá.


Certamente você já leu que o eSocial é a nova obrigação contendo informações ao governo relativamente às obrigações trabalhistas, fiscais e previdências sobre todas as relações onerosas de trabalho e que vai eliminar diversas outras obrigações acessórias já existentes, tais como GFIP, RAIS, CAGED e DIRF. Se não leu, entre no portal WWW.esocial.gov.br e lá já há várias informações, além de grupos de estudos nas redes sociais com a participação de vários bons profissionais de todas as áreas envolvidas. Sabe também que ainda não há previsão oficial para início, talvez e muito provavelmente somente ocorra em 2016.




Sim, certamente você também já leu que haverá o envio até diário de informações em aproximadamente cinqüenta tipos de arquivos diferentes e que o governo pretende – e conseguirá – fiscalizar melhor o cumprimento da legislação já existente. E você também já leu que é complexo, que vai onerar as empresas, que vai envolver vários setores da empresa e ainda, que não há obrigação mais complexa dentro do SPED – Sistema Público de Escrituração Digital.



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Por que fazer uma Auditoria Trabalhista?

“Seja qual for a tarefa, execute-a com alegria: fluirá em você a força infinita.”

(Seicho Taniguchi)

Áreas um pouco esquecidas pelo ramo de auditoria, as áreas trabalhista e previdenciária são algumas das que mais carecem de auditagem. Esquecidas porque seus resultados não constam em relatórios contábeis obrigatórios e nem demanda a publicação de pareceres de auditores independentes.

Mas por que seriam áreas em que a auditoria é tão necessária? Não querendo diminuir a importância da área contábil, a área trabalhista lida diretamente com pessoas. Os números e os dados são gerados diretamente da relação patrão x empregado e aí vemos que há sentimentos envolvidos.

E não só por isso. Na área trabalhista o reflexo é imediato na conta das empresas. Uma fiscalização sobre a contabilidade geralmente leva mais tempo que uma fiscalização sobre a área trabalhista. Se um auditor fiscal do Ministério do Trabalho chegar agora na empresa e constatar que há um colaborador sem registro ou trabalhando durante as férias, irá multá-la de imediato. Já vi vários casos de empregados – principalmente na área administrativa, que se acidentam no trabalho – quebram um pé ou um braço – e mesmo assim vão trabalhar ou porque têm medo de perder o emprego ou, ainda, porque acham que seu trabalho é imprescindível para a empresa. Também as terceirizações, quando mal feitas, são alvo das multas. A fiscalização é impiedosa nessas situações, autuando a empresa na mesma hora.

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Sócio-administrador é obrigado a ter remuneração?

“Persistindo no que gosta de fazer, seu talento se manifesta claramente.”



Sempre recebo e-mails com a dúvida sobre a obrigação do sócio-administrador ter pro-labore ou honorários – e consequentemente haver o recolhimento da contribuição previdenciária – e tentarei esclarecer através deste artigo. Não entrarei em detalhes sobre a situação econômica do sócio ou os limites de lucros citados em legislação, mas veremos sob o ponto de vista previdenciário da obrigação de ter ou não a contribuição previdenciária em todas as empresas.


Segundo todas as legislações pertinentes à Previdência Social, citadas abaixo, o empregador é classificado como contribuinte individual DESDE QUE receba remuneração.


A Receita Federal do Brasil é quem fiscaliza a arrecadação previdenciária desde 2007 e na IN RFB 971/09 só considera o sócio como contribuinte obrigatório se receber remuneração.


Já que a obrigação de receber remuneração só consta por vontade dos sócios/acionistas em Contrato Social, deduzimos que tais pessoas físicas só serão contribuintes obrigatórios da Previdência Social se receberem a remuneração.


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Desoneração na Construção Civil: Como gerar o DAS e o DARF a partir de janeiro/2014

“Quem doa com generosidade recebe muitas bênçãos.”

(Seicho Taniguchi)

Segundo as instruções dos artigos 17 e 19 da IN RFB 1.436/13, a partir da competência janeiro/2014 as empresas de Construção Civil tributadas pelo Simples Nacional (Anexo IV) e que estão na Desoneração da Folha (artigos 7º a 9º da lei 12.546/11) terão que informar a Receita Bruta no aplicativo do Simples.

A pergunta que o aplicativo gerará – ao informar receita do Anexo IV será:

A atividade principal da empresa, assim considerada a de maior receita auferida ou esperada na forma do artigo 17 da IN RFB 1.436/13, está enquadrada nos grupos 412, 432, 433 e 439 da CNAE 2.0?

Se for (a maior recita é a auferida no ano anterior ou a esperada no ano de início de atividades), a resposta será sempre SIMporém a receita informada será diferente para as empresas com CEI não enquadrado e as demais. Os CNAEs 412, 432, 433 e 439 são os que entraram na Desoneração em 2013.

Se a empresa tem a maior receita dos CNAEs de infraestrutura (421, 422, 429 e 432) se forem tributadas pelo Simples Nacional NÃO ENTRAM NA DESONERAÇÃO DA FOLHA!

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Desoneração: Empresas enquadradas em alíquotas de 1% e 2% - Como proceder?

Expresse gratidão com palavras e atitudes. Sua vida mudará muito de modo positivo.”


Uma dúvida que existe desde que a Desoneração surgiu (novembro/2011), conforme a lei 12.546/11:


A empresa é enquadrada em atividade com alíquota de 1% (por exemplo, indústria – ou de maneira geral, empresas sem CNAE vinculado – não citado na lei) mas também tem receita de atividade de 2% (de maneira geral, empresas COM CNAE vinculado – citado na lei). Considerando que até a forma de cálculo é diferente (uma tem proporcionalidade e outra não), o que fazer?


Alguns profissionais estão enquadrando as receitas separadamente: pagam 1% sobre a receita de atividade de 1% no DARF 2991 e separam a receita de atividade de 2% e pagam em outro DARF de código 2985.


Porém, a partir da IN RFB 1.436/13 não recomendo o procedimento citado já que também pode haver receita de "outras atividades", que no caso acima têm tratamentos diferentes (na industria faz proporcionalidade e nas atividades com CNAE VINCULADO pagam o percentual sobre a soma de todas as receitas).


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FGTS Complementar – Como gerar a GRF só da diferença?


“A palavra cria todas as coisas.” (Taniguchi)


Sabe aquela hora em que você já pagou a GRF (Guia de Recolhimentos ao FGTS) e chega uma diferença para pagar de remuneração que gerará um valor maior de FGTS a recolher? É a hora de refazer a GFIP e gerar uma GRF apenas da diferença. Vamos relembrar como fazer?


1) Abrir o “movimento” no programa SEFIP 8.4 da mesma competência em que já houve o recolhimento do FGTS. Se já passou do prazo de recolhimento, abrir o movimento com marcação de FGTS em atraso e informando a nova data em que deseja pagar a diferença do FGTS. Verifique no seu sistema de folha como fazer, em caso de importação do arquivo SEFIP.RE.


2) Caso a tabela de FGTS não se atualize automaticamente, mesmo estando conectado à internet (após salvar a abertura do movimento em atraso, verifique em AJUDA – sobre o FGTS, no MENU do programa SEFIP), entre no site da CEF (WWW.caixa.gov.br) , área de downloads, baixe de lá a tabela de índices do FGTS e atualize o programa SEFIP.


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Zenaide Carvalho


Blog da Zê


Cursos presenciais:
Rotinas Trabalhistas e Reflexos no eSocial - CRC/SC
Projeto Educação Continuada
Data: 09/10 a 05/12/2014
Carga Horária: 8h
Retenções de Tributos e Declarações nos Órgãos Públicos
Local: CRC - Florianópolis - SC
Data: 03 a 05/11/2014
Horário: 8h30 ás 18h