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Zenaide Carvalho - Assessoria e Treinamentos

Desoneração da Folha – Lei 12.546/11 PDF Imprimir E-mail
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Artigos

 

Artigo de Zenaide Carvalho

 

“Mentalizando-se a grandiosidade, ela manifesta-se concretamente.”

Taniguchi

 

                Em vigor desde dezembro/2011, a Lei 12546/11 – conversão da MP 540/11 – trata em seus artigos 7º, 8º e 9º sobre a mudança da cobrança das contribuições previdenciárias, que passam a ser cobradas sobre o faturamento, a chamada “Desoneração da Folha”.

 

                A contribuição patronal previdenciária – 20% sobre o valor da folha de pagamento dos empregados e dos contribuintes individuais – foi substituída por contribuição sobre o faturamento.  Setores industriais – como o de vestuário – e de serviços – como o de TI (Tecnologia da Informação) – passaram a contribuir na forma da lei com 1,5% e 2,5% sobre o faturamento, respectivamente, excluídas as vendas canceladas, os descontos incondicionais concedidos e a receita de exportações. O recolhimento é feito através de DARF e o pagamento é no dia 20 do mês seguinte, antecipando em caso de não ser dia útil. As empresas ainda continuam obrigadas a pagar as demais contribuições, como o RAT Ajustado (Seguro do Acidente de Trabalho), a contribuição para outras entidades (como SESI, SENAI, SENAC, etc) e a contribuição patronal previdenciária de 15% em caso de contratação de cooperativas de trabalho.

 

 

                O setor de Call Center passou a fazer parte da Desoneração da Folha a partir de abril/2012. E ainda no mesmo mês, a lei 12.546/11 foi alterada pela MP 563/12 – ainda não votada, passando a incluir a fabricação de mais de 750 produtos – descritos no Anexo da Lei 12.546/11 – e inclui o setor hoteleiro, mas tais mudanças só serão sentidas a partir de agosto/2012.

 

                A mudança requer conhecimento da aplicação das medidas, pois serão necessárias informações na DCTF e na GFIP já a partir de dezembro/2011 – inclusive com relação à contribuição previdenciária sobre o 13º salário de 2011 – e a partir de março/2012 há a obrigatoriedade da informação na Declaração EFD-Contribuições. Paralelamente à Lei 12.546/11 a Receita Federal expediu vários Atos e Instruções, orientando sobre como fazer corretamente o recolhimento e as informações.

 

                Ainda para as empresas que importam os produtos “desonerados”, haverá aumento da Cofins-Importação a partir de agosto/2012, que passa de 7,6% para 8,6%.

 

                Tais mudanças fazem parte do Plano Brasil Maior, conjunto de várias mudanças onde o governo brasileiro pretende dinamizar e tornar mais competitiva a economia brasileira e estimular as exportações. Mas vários setores já fizeram as contas e haverá aumento de suas contribuições, principalmente as que pouco exportam e estão com seus parques industriais mais robotizados, usando pouca mão de obra.. Com essas medidas o governo também espera que as empresas contratem mais empregados formais, evitando a terceirização.

 

                O momento é de fazer análises e planejamento tributário. As empresas que se sintam prejudicadas poderão entrar na justiça com pedido de liminar para contribuir à Previdência Social da forma anterior. Mas em abril/2012 a Justiça Federal negou pedido de liminar ao Sindicato das Empresas de Processamento de Dados de São Paulo (Seprosp). No pedido, o Seprosp alegou que 45 mil empresas do setor foram prejudicadas com a nova lei, mas o pedido não foi aceito pois há previsão legal de que a contribuição previdenciária pode ser cobrada sobre o faturamento.

 

Fique com Deus e até breve!

 

Zenaide Carvalho

Administradora e Contadora

Instrutora de treinamentos presenciais e a distância

www.zenaidecarvalho.com.br

Blog: www.zenaide.com.br

Escrito em 30/05/2012.

Pode ser publicado, desde que citadas autora e fonte.