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Zenaide Carvalho - Assessoria e Treinamentos

GFIP e GPS de Reclamatória Trabalhista – Como fazer? (III) PDF Imprimir E-mail
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GFIP e GPS de Reclamatória Trabalhista – Como fazer? (III)

 

Artigo de Zenaide Carvalho

 

“Gratidão é um remédio para todas as doenças”.

(Taniguchi)

 

Neste terceiro e último artigo sobre como fazer as GFIPs e GPS das reclamatórias trabalhistas você terá as informações gerais e básicas para proceder corretamente, sempre lembrando que a base da informação é o valor remuneratório apresentando na sentença ou acordo e recomendamos mais uma vez a leitura da IN RFB 971/09 a partir do artigo 100 e também o Manual da GFIP/SEFIP 8.4 a partir do item 8.

 

Cálculos Prévios

Antes de elaborar a GFIP, o empregador deve previamente elaborar os cálculos previdenciários e do FGTS (quando houver), para confrontar com as informações que serão geradas e enviadas através da GFIP. Sugerimos fazer uma planilha com os valores das remunerações (já rateadas, quando for o caso – ler o segundo artigo sobre este tema), os valores já pagos, as contribuições totais e o que o empregado já descontou, se for o caso. Adicione uma coluna para o cálculo da contribuição patronal, incluindo RAT (ajustado pelo FAP a partir de janeiro/2010) e contribuições às Outras Entidades, também caso a empresa não esteja desobrigada dessas contribuições. A planilha servirá para acompanhamento dos recolhimentos parcelados, se for a opção permitida e escolhida pelo empregador.

Quando fazer GFIP no código 650 e/ou no código 660?

A GFIP no código 650 é indicada tanto para a informação dos recolhimentos á Previdência Social quanto para os recolhimentos ao FGTS.

Entretanto, para fins previdenciários, pode ser necessário fazer várias GFIPs, relativas aos meses de reconhecimento de vínculo, como forma de computar esse período para o tmepo de serviço do trabalhador.

Porém, o FGTS – quando houver essa indicação na sentença ou acordo, o que é raro – deve ser recolhido pelo total, na maioria dos casos, mesmo que haja reconhecimento de vínculo.

Assim, se houver FGTS a recolher e informações à Previdência relativas a um único mês, deve ser feita GFIP no código 650 (veja modalidades do trabalhador mais adiante), mesmo código quando houver apenas informações à Previdência Social e não houver FGTS a recolher.

Mas caso haja recolhimentos ao FGTS e Informações à Previdência Social sobre mais de uma competência, deverão ser elaboradas GFIPs no código 650 para cada competência, com o objetivo de informar à Previdência Social e uma GFIP no código 660 para o recolhimento total do FGTS.

Cadastro do Trabalhador

O trabalhador deverá ser cadastrado no programa SEFIP (versão atual 8.4), indicando corretamente a “Categoria” (01 para empregado, 13 para contribuinte individual autônomo são as mais comuns nos acordos e sentenças). Se o trabalhador teve reconhecida a atividade especial para aposentadoria em tempo reduzido, deverá também ser informado em seu cadastro a “Ocorrência” adequada.

Abertura do movimento

Tanto na GFIP 650 ou 660, deve ser aberto o movimento com a competência a que se refere a remuneração e o código 650 (quando houver recolhimentos à Previdência Social) ou 660 (exclusivo para recolhimento ao FGTS).

No caso de reconhecimento de vínculo – e para fins de recolhimentos previdenciários, deverão ser elaboradas tantas GFIPS quantos os meses do período reconhecido, devendo ser feita também a GFIP 13, em caso de remuneração discriminada para 13º salário. Não havendo o reconhecimento, a competência é a do mês da liquidação da sentença ou acordo.

Movimento da empresa

No movimento da empresa, deverá ser preenchido o código da GPS, onde o mais comum é o 2909, mas para ter certeza, leia o primeiro artigo sobre o tema e também a aba de “Informações Complementares”.

Na aba de Informações Complementares, será necessário o preenchimento dos campos “Processo”, “Ano”, “Vara/JCJ”, “Período de início” e “Período de fim”.

Como são várias as situações (com ou sem reconhecimento de vínculo, empregado ou contribuinte individual, uma ou mais competência, etc), torna-se impossível detalhar o preenchimento desses campos neste artigo. Recomendamos que o Manual da GFIP seja lido para o preenchimento correto desses campos.

Modalidade do Trabalhador

Se houver recolhimento de FGTS a fazer, o trabalhador deve ser informado na modalidade “branco”. Se houver apenas recolhimentos previdenciários, deve ser informado na modalidade “1”.

Movimento do Trabalhador

Nas GIPs deverão ser informados na aba “Movimento do Trabalhador” os valores de base (salário de contribuição) no campo “Remunerações – Sem 13º Salário”. Se houver valor de 13º salário para recolhimento de FGTS, também deve ser informado o campo “Remunerações – 13º Salário”.

 

Já o valor devido pelo empregado deve ser informado no campo “Valor descontado do segurado”, pois nos casos de GFIP no código 650 o progrma SEFIP 8.4 não calcula a contribuição do empregado. Ressaltamos que a empresa deve reter a parte do empregado. Caso não o faça – o que acontece na maioria dos acordos, deverá arcar também com essa parte da contribuição, além da patronal.

 

Também deverá ser informado na última GFIP na aba “Nova Movimentação” a data e o  código de afastamento, lembrando que pode haver, na sentença, a liberação do saque do FGTS, situação que deverá ser acompanhada do código de afastamento adequado. Quando houver a informação do desligamento, o programa SEFIP obrigará ao preenchimento do campo “Base de Cálculo do 13º Salário da Previdência Social”. Caso não haja valor de 13º salário, informar R$ 0,01 neste campo.

 

Simulação do Fechamento

Efetuados os devidos preenchimentos e já com os valores prévios calculados, é hora de simular o fechamento, para conferir com os valores calculados. Somente após essa conferencia é de que deve ser executado o fechamento do movimento.

Execução do Fechamento – Característica

Na execução do fechamento da GFIP, será solicitado selecionar a “Característica do Recolhimento”. Opte, conforme o caso pelas características 03 (Reclamatória Trabalhista), 04 (Reclamatória Trabalhista com Reconhecimento de Vínculo) ou 08 (Comissão de Conciliação Prévia). Agora é só executar o fechamento, gerar o arquivo de envio, enviar, imprimir os comprovantes e, muito importante, não deixar de pagar as contribuições.

Comprovação

A Justiça sempre convoca, já na sentença, que o reclamado apresente os comprovantes dos recolhimentos e envio da GFIP ao final dos pagamentos. Portanto, não se descuide: faça os procedimentos corretos para não correr o risco de ter bens penhorados por falta de recolhimentos.

 

Fique com Deus e boa sorte!

 

Zenaide Carvalho

Instrutora de Treinamentos Presenciais e a Distância

Administradora e Contadora

www.zenaidecarvalho.com.br

www.twitter.com/zenaidecarvalho

 

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