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Zenaide Carvalho - Assessoria e Treinamentos

Como fazer a GFIP/SEFIP do 13º Salário PDF Imprimir E-mail
Avaliação do Usuário: / 12

“Dificuldades são aliadas que nos possibilitam exteriorizar a capacidade latente.” (M.Taniguchi)

Se há uma obrigação acessória tributária que vem junto com o pagamento do 13º salário para as empresas, é a entrega da GFIP 13 – Declaração de Informações à Previdência Social – relativa ao 13º salário.

Essa declaração será transmitida via internet – usando o programa Conectividade Social – somente para a Previdência Social, já que o FGTS – Fundo de Garantia por Tempo de Serviço – deverá ser informado nas competências dos pagamentos da 1ª e 2ª parcelas.

As instruções para elaboração e transmissão da GFIP 13 encontram-se no Manual da GFIP/SEFIP e também na IN 971/09 RFB com relação à multas e atrasos na entrega, mas resumimos neste trabalho as informações essenciais.

Quem está obrigado

A GFIP do 13º Salário deve ser elaborada e transmitida por todas as empresas públicas e privadas, para informar a base de cálculo que gerou o recolhimento das contribuições previdenciárias sobre o pagamento do 13º Salário.

Empresas sem movimento

Todas empresas inscritas no CNPJ – Cadastro Nacional das Pessoas Jurídicas – têm a obrigação de transmitir a GFIP 13, mesmo aquelas em que não houve pagamento de 13º salário. Incluem-se aqui as empresas que estão inativas – mas que o CNPJ continua ativo – e aquelas em que só há pagamento de pessoas que não recebem 13º salário, como é o caso dos autônomos e dos administradores.

Não havendo pagamento de 13º salário, a GFIP 13 deve ser enviada com “Ausência de Fato Gerador”, a denominada “GFIP Sem Movimento”.


Os prazos de envio não são os mesmos que os prazos das GFIPs mensais habituais. O recolhimento da Contribuição Previdenciária deve ser feito até o dia 20 de dezembro – caso não seja dia útil deve ser antecipado.

Já a GFIP 13 deve ser transmitida até o dia 31 de janeiro do ano seguinte, o que dá uma folga para conferir tudo antes da transmissão. Recomendamos realmente só transmitir a GFIP 13 mais para o final do mês de janeiro, para evitar que o arquivo se perca na virada do exercício fiscal.


Falando em conferir, vai uma dica: a GFIP 13 deve ser conciliada com a GPS 13 (Guia de Recolhimento da Previdência Social), para que não apareçam divergências entre o pagamento e a informação. Caso a GFIP seja transmitida com valor acima do recolhido impedirá a emissão da CND – Certidão Negativa de Débitos – já que a Receita Previdenciária acusará divergência e pagamento a menor.


Os trabalhadores que entram na GFIP 13 – aqueles que receberam o 13º salário em dezembro e que sofreram retenção – devem ser alocados na GFIP na modalidade 1 ou 9.

13º Salário Maternidade

Um detalhe que passa despercebido aos profissionais mais novatos é a possibilidade de deduzir do pagamento da GPS 13, os ‘avos’ relativos ao período em que as empregadas permaneceram de licença-maternidade no ano. Como o salário-maternidade de 120 dias é pago pela Previdência Social, também é permitido abater os avos de 13º salário relativos ao período da licença na GPS 13 e, consequentemente, também informar na GFIP 13.

Mas atenção: as empresas públicas em sua maioria já pagam licença-maternidade de 180 dias e nesse caso, só podem ser deduzidos os ‘avos’ relativos aos 120 dias, já que os 60 dias de prorrogação não é a Previdência Social quem paga e, portanto, não podem ser abatidos da contribuição que devida.

Compensações e Retenções

Podem ser deduzidas na GPS 13 e também informadas na GFIP 13 as compensações e deduções normalmente, segundo as regras vigentes.

Multas e Atrasos

Não é demais lembrar que há multas previstas em lei para as GFIPs entregues fora do prazo, com erro ou omissões, com valores mínimos de R$ 200,00 para GFIP Sem Movimento e R$ 500,00 para GFIP com movimento.

Com essas dicas você terá todas as condições de fazer a GFIP 13 da empresa sem maiores dificuldades.

Feliz Natal e Próspero Ano Novo!
Zenaide Carvalho
Contadora e Administradora, Instrutora de Treinamentos em GFIP/SEFIP para empresas privadas e empresas públicas.
Escrito em 17/12/2009.