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Zenaide Carvalho - Assessoria e Treinamentos

Gfip e GPS de Reclamatória Trabalhista – Como fazer? (I) PDF Imprimir E-mail
Avaliação do Usuário: / 62


Artigo de Zenaide Carvalho


“Agradeça a todas as pessoas, coisas e fatos que se vão. Novas e boas coisas estão chegando.” (Taniguchi)



Em sua grande maioria, os acordos ou sentenças trabalhistas – inclusive acordos nas CCP (Comissões de Conciliação Prévia), há recolhimentos previdenciários. Eles decorrem do pagamento de valores remuneratórios acatados pelo juiz trabalhista em suas decisões. Tais valores podem ser relativos a salários não pagos, horas extras, adicionais, 13º salário e também, desde janeiro de 2009, o valor discriminado referente ao aviso prévio indenizado; todos são considerados como salário de contribuição para fins previdenciários. Até mesmo quando há reconhecimento de pagamento a autônomos, pode haver crédito previdenciário.


Além do pagamento das contribuições devidas pelo empregador e pelo empregado, na Instrução Normativa 971/09 da Receita Federal do Brasil – a partir do artigo 100 – há ainda a obrigação acessória, que é informar em GFIP os valores devidos a serem recolhidos em GPS (guia de recolhimentos à Previdência Social).


E como pagar as contribuições previdenciárias? Mais ainda, como informar corretamente através da GFIP, para que nem a empresa e nem o empregado sejam prejudicados?


Neste primeiro artigo examinaremos os códigos das GFIPs, os códigos das GPS, e as bases legais, quando há ou não reconhecimento de vínculo e quantas GFIPs fazer. No próximo artigo abordaremos o preenchimento das GFIPs, o vencimento e recolhimento dos pagamentos através da GPS.


Códigos das GFIPs


As GFIPs sobre reclamatórias trabalhistas devem ser feitas no código 650 (quando há recolhimentos previdenciários e FGTS) e/ou no código 660 (este código utilizado exclusivamente para recolhimentos ao FGTS). São GFIPs adicionais à GFIP normal do mês, ou seja, não há que se falar em alterar a GFIP mensal para incluir esses valores.


Códigos das GPS


O código básico para recolhimento da GPS é o 2909, para empresas que têm CNPJ. Mas, segundo o ADE CODAC 079/2010, existem outros códigos que podem ser usados, conforme a situação. São eles: 2801 (empregadores com CEI), 2810 (empregadores com CEI, para recolhimento somente da parte das “Outras Entidades), 2852 (Acordo na CCP – CEI), 2879 (Acordo na CCP – CEI – Outras Entidades), 2917 (Outras Entidades – CNPJ), 2950 (Acordo na CCP – CNPJ) e 2976 (Acordo CCP – CNPJ – Outras Entidades).


Bases legais


O primeiro passo é entender como tudo isso funciona. Para isso, recomendamos a leitura minuciosa da sentença – a fim de identificar quais são os valores remuneratórios e se há ou não reconhecimento de vínculo empregatício, a leitura da IN RFB 971/09 a partir do já citado artigo 100 e também o Manual da GFIP, a partir do item 8 (Prestação das Informações nos códigos 650 e 660).


Reconhecimento ou Não do Vínculo Empregatício


O reconhecimento ou não do vínculo empregatício é fator determinante para saber quantas GFIPs serão feitas.


Quantas GFIPs fazer?


Quando há reconhecimento de vínculo – explicitado na sentença ou acordo com um período determinado a que se refere o pagamento – significa que o trabalhador terá aquele período considerado para fins previdenciários.


Assim, somente com a informação mensal da remuneração (através da elaboração de uma GFIP para cada mês do período do vínculo reconhecido), esse período será considerado para fins de benefícios, contando inclusive para a sua aposentadoria.


Quando não há reconhecimento de vínculo – quando não há citação na sentença ou acordo de período a que se referem os créditos, mesmo que a sentença ou acordo tenha informação remuneratória, significa que a justiça trabalhista determinou que devem ser recolhidos os valores à Previdência Social, mas esse valor acabará não beneficiando o trabalhador para tempo de aposentadoria. Neste caso, deverá ser feita apenas uma GFIP.


Agora que você já obteve uma informação inicial sobre os recolhimentos previdenciários advindos das reclamatórias trabalhistas, recomendamos a leitura da base legal indicada antes de ler o artigo seguinte a fim de preparar corretamente as GFIPs e as GPS e depois a leitura do próximo artigo sobre o tema.


Fique com Deus e boa sorte!


Zenaide Carvalho

Instrutora de Treinamentos Presenciais e a Distância

Administradora e Contadora




Escrito em 22/09/2011. Pode ser reproduzido livremente, desde que citada a autora e a fonte.