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Zenaide Carvalho - Assessoria e Treinamentos

Códigos de GPS na Construção Civil PDF Imprimir E-mail
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Códigos de GPS na Construção Civil

Nas obras e serviços prestados na Construção Civil, o recolhimento das contribuições previdenciárias é feito através das GPS – Guia de Recolhimento à Previdência Social. Entretanto, caso o pagamento da GPS seja feito através dos códigos indevidos, ocorrerá a divergência entre os valores informados na GFIP – Informações Prestadas à Previdência Social, e os valores pagos. Essa situação impedirá a emissão da CND – Certidão Negativa de Débitos, necessária para a averbação da obra junto ao Registro Geral de Imóveis.

É bastante comum o erro nos recolhimentos das obras, visto que são utilizados vários códigos diferentes e algumas dessas guias não são emitidas automaticamente pelo programa gerador da GFIP, o SEFIP.

As GPS devem ser recolhidas até o dia 20 do mês seguinte ao do fato gerador (folha de pagamento ou emissão das notas fiscais de serviço, faturas ou recibos). Caso dia 20 não seja dia útil, devem ser recolhidas no dia útil anterior.

Para evitar as divergências entre pagamento da GPS e a informação através da GFIP, observe os códigos que devem ser utilizados em cada situação:

Código 2208

O código 2208 é o código básico de recolhimento. Usado nas situações em que pessoas físicas ou jurídicas (não construtoras) utilizam mão-de-obra própria e também nos recolhimentos efetuados pelas construtoras que têm contrato de empreitada total e mantém empregados próprios atuando na obra.

Esta GPS é gerada pelo programa SEFIP no CEI – Cadastro Específico do INSS – da Obra, quando é feita a GFIP no código 155 e informado o CEI na Obra no campo “Tomador/Obra”.

Código 2631

É o segundo código mais utilizado. A emissão da GPS com esse código é feita pelo contratante de serviços na construção civil onde são prestados serviços por empreitadas parciais. Refere-se à retenção de 11% do valor dos serviços constantes na Nota Fiscal, fatura ou recibo.

A GPS no código 2631 será emitida em nome e no CNPJ do contratado e não é emitida pelo programa SEFIP. Nesse caso, quem informa a retenção sofrida é o contratado, em sua própria GFIP, fazendo uso do valor retido como dedução no pagamento de suas contribuições previdenciárias.

Após o nome do contratado deve-se colocar o nome do contratante e recomenda-se que seja informado o número da nota fiscal a que se refere a retenção. Como a GPS original é um documento do contratante, a contratada pode solicitar uma cópia da GPS paga, ao contratante, para fins de arquivo, e anexá-la à cópia da sua nota fiscal emitida.

Código 2658

Quando há a retenção pelo contratante nos contratos de empreitada total para elisão facultativa da responsabilidade solidária junto à construtora, devem ser retidos 11% do valor total da nota fiscal, fatura ou recibo e recolhidos no código 2658. Esta faculdade está contida no artigo 164 da IN RFB 971/09.

Mas há um detalhe: essa GPS deve ser preenchida no campo “Identificador” com o número do CEI da Obra – e não no CNPJ do contratado. E o programa SEFIP não gera esta GPS.

O contratado que sofreu esta retenção deve informar o valor em sua GFIP e utilizar-se da retenção para abatimento quando do pagamento das contribuições previdenciárias tanto da obra quanto da sua própria empresa, caso haja saldo.

Códigos 2640 e 2682

São os códigos utilizados pelos Órgãos Públicos quando da retenção da contribuição previdenciária em seus contratos de construção civil. O código 2640 é o de preenchimento da GPS quando há recolhimento a ser informado no CNPJ do contratado. O código 2682 é quando o contratado não utilizada CNPJ e sim tem matrícula CEI. Nos casos de retenção facultativa por empreitada total o código a ser usado – mesmo quando retido por Órgãos Públicos – é o código 2658 e o recolhimento deve ser feito no CEI da Obra.

Outros códigos

Ainda podem ser utilizados os códigos 2100 e 2003 (empresas normais e empresas tributadas pelo Simples Nacional, respectivamente), quando do recolhimento das contribuições previdenciárias do pessoal “administrativo”, nas construtoras e prestadoras de serviço com empreitadas parciais.

Ou pode ser emitida a GPS nos códigos 2119 (no CNPJ) ou 2216 (CEI), quando há somente recolhimento exclusivo para “Terceiros/Outras Entidades” (SENAI, SEBRAE, SESI, etc), situação que acontece quando o valor retido pela contratante é superior ao que seria devido de contribuição à Previdência Social, já que somente o valor devido a terceiros/outras entidades deve ser recolhido. Mas as GPS nesses códigos são geradas automaticamente pelo programa SEFIP no ato da emissão da GFIP.

Fique atento para evitar os erros de pagar certo e informar errado. Assim, evitará problemas junto à Fiscalização da RFB na hora de prestar as contas da obra de construção civil para obter a Certidão Negativa de Débitos, necessária para averbação da obra junto ao Registro Geral de Imóveis.

Fique com Deus e até breve!

Zenaide Carvalho
Administradora e Contadora
Instrutora de Treinamentos nas áreas trabalhista e previdenciária
Escrito em 08/09/2010
Pode ser livremente reproduzido desde que citadas fonte e autora.