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GFIP/SEFIP Na Construção Civil

“Para ser feliz, é necessária a prática constante de pequenos atos de bem.”
(S. Taniguchi)

A Receita Federal do Brasil - RFB, desde 2007, é o órgão arrecadador e fiscalizador das contribuições previdenciárias. Nesse contexto, desde 2007 também, é a RFB quem administra o recebimento das informações prestadas pelas empresas e pessoas físicas no que tange às contribuições previdenciárias sobre as obras e serviços na construção civil.

Não basta apenas pagar as contribuições previdenciárias. Elas precisam ser informadas corretamente para que não ocorram divergências entre o que foi pago e o que a RFB confirma como pagamento efetuado. Essas informações são prestadas mensalmente através da GFIP – Guia de Recolhimento e Informações ao FGTS e à Previdência Social.

Pagar corretamente e informar indevidamente impede a emissão da Certidão Negativa de Débitos – CND, necessária para a averbação da obra junto ao Registro Geral de Imóveis – RGI.

Na Construção Civil, são utilizados códigos específicos para envio da GFIP. Diferentemente do usual – cujo código de envio é o 115, as obras ou serviços de construção civil são informadas através do envio da GFIP nos códigos 150 e 155. A exceção é quando há a necessidade de informar à RFB que não houve “movimento” na obra (ausência de remuneração de trabalhadores), que nesse caso, é enviada uma GFIP Sem Movimento no código 115, mas utilizando o Cadastro Específico do INSS – CEI, no campo Identificador, onde nas GFIP do código 150 e 155 é informado o CNPJ ou CEI do Responsável pela obra.

Vejamos abaixo os códigos que devem ser utilizados nas obras e serviços de construção civil para que não haja divergências entre o valor pago e o valor informado:

GFIP no código 150

É elaborada pelas empresas que fazem apenas uma parte da obra, ou seja, não são responsáveis junto à RFB pela inscrição (matrícula CEI) da obra. Essas empresas são contratadas para fazerem “empreitadas parciais”. Devem fazer uma GFIP para todos os empregados da empresa em seu próprio CNPJ, cadastrando as obras onde estão prestando serviço nos campos “Tomador/Obra” com o CEI correspondente e ali alocar (relacionar) os trabalhadores que estão trabalhando em cada obra, com suas respectivas remunerações relativas ao período em que trabalharam na obra naquele mês. A empresa que tem empreitadas parciais deve cadastrar a sua própria empresa também nos campos “Tomador/Obra” para alocar os seus trabalhadores “administrativos”, ou seja, aqueles que não estão trabalhando em nenhuma obra e que estão na administração da empresa. E dentro do campo “Retenção” relativa a cada obra, a empresa deve informar os valores porventura retidos pelas empresas contratantes, no mesmo mês de competência da emissão da Nota Fiscal, Fatura ou Recibo. Neste caso, o programa SEFIP (gerador da GFIP) gerará uma GPS total da empresa, deduzindo os valores informados como Retenção.

GFIP no código 155

Elaborada pelas construtoras que são contratadas para Empreitadas Totais (ou Globais), onde a própria construtora é a responsável perante à RFB pela inscrição da obra e a posterior prestação de contas para a emissão da CND.

Essa GFIP também deve ser elaborada pelas pessoas físicas que são responsáveis por obras quando contratam mão-de-obra própria. Devem também cadastrar a obra nos campos “Tomador/Obra” com a matrícula CEI e, nesse caso, o programa SEFIP irá emitir uma GPS específica para cada Obra, separadamente.

Ainda devem preparar a GFIP no código 155 as empresas não construtoras (empresas de comércio, serviços, indústrias, etc) que são responsáveis por suas obras e mantenham mão-de-obra própria na construção (contratam e admitem os empregados como pedreiros, carpinteiros, pintores, etc) para tocar a construção.

Elaborar duas GFIP: 150 e 155

Esta é uma situação especial, onde a empresa construtora terá que elaborar duas GFIPs. Esta exceção é quando a empresa tem contratos de empreitadas parciais – devendo elaborar a GFIP no código 150 – e empreitadas totais – devendo elaborar a GFIP no código 155. O seu pessoal “administrativo” pode ser informado em qualquer das GFIP, salvo a exceção no caso das construtoras tributadas pelo Simples Nacional, que deverão obrigatoriamente informar o pessoal administrativo no código 150, já que para estes a empresa não pagará a contribuição previdenciária relativa às Outras Entidades (SENAI, Sebrae, etc).

Também se aplica a situação de elaborar duas GFIP para as empresas não construtoras, que fazem obra utilizando mão de obra própria. Neste caso, fazem a GFIP no código 150 apenas para informar o pessoal “administrativo”, deixando a GFIP 155 para informar apenas as remunerações do pessoal que está atuando na obra de construção civil.

GFIP 115 – Sem Movimento

A GFIP no código 115 na Construção Civil aplica-se apenas para informar à RFB que não houve “movimento” em determinado mês. Essa ausência de movimento pode ocorrer no primeiro mês em que é aberta a matrícula CEI e a obra não foi iniciada ainda, ou seja, ainda não há remuneração de trabalhadores a informar. Também pode ser usada em algum mês em que houve paralisação da obra ou mesmo no mês de finalização da obra, quando não há mais trabalhadores recebendo remuneração mas a matrícula CEI ainda está em aberto.

Neste caso, os campos de Identificação da Empresa deve ser informados com os dados da Obra (Matrícula CEI, endereço, etc), para que a RFB entenda que trata-se de informação exclusiva da obra.

 

O Manual da GFIP contém instruções detalhadas acerca das informações que devem ser prestadas em cada GFIP citada.

É importante durante toda a obra que mensalmente seja verificado no site da RFB se há alguma divergência entre os valores informados em GFIP e os valores pagos através das GPS, a fim de identificar e sanar o problema imediatamente, não deixando apenas para o fim da obra essa apuração.

Fique com Deus e até breve!

Zenaide Carvalho
Administradora e Contadora
Instrutora de treinamentos nas áreas trabalhista e previdenciária
www.zenaidecarvalho.com.br
escrito em 07/09/2010.
Pode ser reproduzido livremente desde que citadas autora e fonte.

 
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