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Zenaide Carvalho - Assessoria e Treinamentos

GFIP/SEFIP de Rescisão Complementar – Entenda como Fazer – parte 3 (final) PDF Imprimir E-mail
Avaliação do Usuário: / 47


“Quem se alegra com o sucesso dos outros recebe infinitas bençãos.”

Em dois artigos anteriores apresentamos detalhes sobre como informar na GFIP/SEFIP as diferentes situações de rescisões complementares. As rescisões complementares decorrem de diferenças a serem pagas ao empregado que pediu demissão ou foi dispensado pela empresa.

Criamos três cenários: rescisão complementar por erro no pagamento, no pagamento de comissões após a rescisão e a cena 3, que transcrevemos novamente abaixo:

Cena 3: O Acordo Coletivo da categoria saiu 4 meses após a data-base. Como informar a rescisão complementar das diferenças pagas e que está sendo gerada agora, 4 meses depois?

Para resolver essa situação, será necessário gerar uma GFIP especial, no código de recolhimento 650. As informações detalhadas sobre como gerar essa GFIP estão no Manual da GFIP a partir da página 125, item 8.

Leia abaixo um resumo das instruções e já relacionando com a legislação vigente e uma pequena “gambiarra” que deve ser feita.  Para saber sobre outras ‘gambiarras’, leia o artigo “As nove gambiarras da GFIP/SEFIP”, no site, seção de artigos.

A GFIP/SEFIP no código 650 é indicada para oito características de recolhimentos diferentes: recolhimento ao FGTS e Informações à Previdência Social de anistiados, reclamatórias trabalhistas com ou sem reconhecimento de vínculo, acordo, dissídio ou convenção trabalhista e acordos nas comissões de conciliação prévia ou núcleo intersindical de conciliação trabalhista.

A Instrução Normativa RFB 971/09 em seu artigo 108 orienta que, quando houver Acordo, Dissídio ou Convenção Coletiva em que fique estabelecido o pagamento de parcelas retroativas à data-base, deve-se proceder segundo os incisos I e II:

I - ser informados na GFIP da competência da celebração da convenção, do acordo ou do trânsito em julgado da sentença que decidir o dissídio, em código de recolhimento específico, observadas as orientações do Manual da GFIP;

II - constar em folha de pagamento distinta, elaborada nos termos do inciso III do art. 47, na qual fique identificado o valor da diferença de remuneração de cada mês.

Ainda no mesmo artigo, observe os parágrafos 2º, 4º e 5º estão citados abaixo:

§ 2º As contribuições decorrentes dos fatos geradores referidos no § 1º deverão ser recolhidas até o dia 20 (vinte) do mês seguinte ao da competência da celebração da convenção, do acordo ou do trânsito em julgado da sentença que decidir o dissídio, ou no dia útil imediatamente anterior, caso não haja expediente bancário no dia 20 (vinte).

§ 4º Observado o prazo a que se refere o § 2º, não incidirão juros ou multas moratórias sobre os valores das contribuições calculadas na forma desta Seção.

§ 5º A contribuição do segurado será calculada mês a mês, considerando-se os valores originalmente pagos em cada competência, observada a alíquota e o limite máximo do salário-de-contribuição.

Logo, para pagamento da rescisão complementar devida por alteração salarial de acordo/dissídio/convenção cuja decisão tenha saído após o mês da rescisão (mês da data-base), devem ser observados os seguintes cuidados:

  1. Fazer folha de pagamento complementar, recalculando as contribuições previdenciárias mês a mês conforme a tabela de recolhimentos previdenciários vigente na época. Essa folha de pagamento deve ser feita não só para a rescisão complementar, mas também para todos os empregados ativos para os quais sejam devidas as diferenças salariais.


  1. Gerar uma GFIP/SEFIP especial no código 650, com a competência do mês em que saiu a decisão do acordo/dissídio/convenção. Exemplo: se a data base é março/2010 mas só em junho ficou decidido quanto será pago aos empregados, a competência a ser informada nessa GFIP especial é junho/2010.
  1. Para essa GFIP/SEFIP não são devidos juros ou multas, isso se for paga até o dia 20 do mês seguinte ao do mês que saiu o acordo/dissídio/convenção.


  1. Mas atenção: para a movimentação das rescisões complementares, deve ser feita mais uma “gambiarra” na GFIP: deve ser informada a movimentação com o código V3, já que mesmo na GFIP/SEFIP com o código 650 – onde é autorizado o pagamento sem juros ou multas, não é permitida a informação do código correto do desligamento após o mês do desligamento. Em nenhuma hipótese deve ser informada data de desligamento diferente da data em que o empregado saiu da empresa, já que esse procedimento é prejudicial ao empregado e também acarreta informação que sujeita a empresa a um Auto de Infração por informação incorreta à Previdência Social.
  1. Na rescisão complementar, se houver diferença da multa rescisória, deve ser feita uma GRRF – Guia de Recolhimento de Rescisório ao FGTS – complementar.


  1. Nessa GFIP o código da Receita Previdenciária (código da GPS) não é gerado automaticamente, devendo ser informado no Movimento da Empresa. Para os casos de Acordo, Dissídio ou Convenção o código indicado para as empresas privadas é o código 2950, segundo o Manual da GFIP.
  1. Também devem ser informados os campos de “outras informações” na aba de Informações Complementares no “movimento da empresa”. São quatro campos. número do processo (se foi dissídio coletivo; caso tenha sido acordo ou convenção, informar um número administrativo), ano (ano em que saiu o acordo/dissídio/convenção), vara (se não foi dissídio, informar a característica do recolhimento, que pode ser 05 – acordo, ou 07 - convenção), período de início e período de fim do processo (mês de início e fim a que se referem as diferenças). Para maiores detalhes, leia as instruções detalhadas no Manual da GFIP em seu item 8, que inicia na página 125 do referido manual.


  1. NO ato da “execução do fechamento” será solicitado informar a característica do recolhimento, dando o SEFIP as opções devidas: acordo, dissídio ou convenção.

O programa SEFIP em sua versão 8.4 que está sendo utilizado desde novembro/2008, está desatualizado, não sendo possível, gerar a GFIP somente com a utilização do Manual da GFIP. São necessárias algumas “gambiarras”, ou seja, informar de formas diferentes da usual, sendo também obrigatório acompanhar a legislação vigente para gerar as declarações adequadamente. .

Caso não sejam observadas as mudanças ocorridas na legislação – que ainda não constam no Manual e cujo programa não contempla – a empresa estará sujeita a multa por entrega da GFIP/SEFIP com erros e omissões, cujo valor mínimo é de R$ 500,00, sendo o artigo 32-A da Lei 8212/91.

Nossa sugestão aos usuários do programa SEFIP é ficar atento às mudanças da legislação até que saia uma nova versão do programa para evitar o ônus da multa da GFIP entregue com erros e evitar prejuízos aos trabalhadores que são informados na GFIP/SEFIP.

Fique com Deus e até breve!

Zenaide Carvalho
Administradora e Contadora
Instrutora de Treinamentos em GFIP/SEFIP
Escrito em 03/06/2010
Autorizada a livre divulgação, desde que citadas autora e fonte.