{"id":1388,"date":"2020-10-09T13:35:22","date_gmt":"2020-10-09T13:35:22","guid":{"rendered":"https:\/\/pryorglobal.com\/?p=1388"},"modified":"2020-10-09T13:45:42","modified_gmt":"2020-10-09T13:45:42","slug":"a-folha-de-pagamento-vai-custar-menos","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/a-folha-de-pagamento-vai-custar-menos\/","title":{"rendered":"A Folha de Pagamento vai custar menos?"},"content":{"rendered":"
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<\/p>\n

A discuss\u00e3o realizada em 05 de outubro de 2020 pela Comiss\u00e3o Mista da Reforma Tribut\u00e1ria em audi\u00eancia p\u00fablica virtual tratou as propostas da reforma tribut\u00e1ria.<\/p>\n

A Segundo a Ag\u00eancia Senado<\/a>, Jos\u00e9 Barroso Tostes Neto, secret\u00e1rio especial da Receita Federal, explicou a proposta encaminhada pelo governo federal ao Congresso (Projeto de Lei 3.887\/2020<\/a>) e que aguarda vota\u00e7\u00e3o na C\u00e2mara dos Deputados.<\/p>\n

O texto trata da extin\u00e7\u00e3o das contribui\u00e7\u00f5es do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins), al\u00e9m de criar a Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS), com al\u00edquota de 12%. De acordo com Jos\u00e9 Barroso, a CBS \u00e9 um imposto sobre valor agregado (IVA) moderno com incid\u00eancia somente sobre o valor agregado ao produto e sobre a receita bruta.<\/p>\n

Como \u00e9 calculado o PIS e o Cofins hoje?
Cofins<\/strong>
H\u00e1 duas modalidades de taxa\u00e7\u00e3o, sendo elas:
1 – Sobre o faturamento da empresa \u2013 de 3% ou 7,6%;
2 – Sobre a importa\u00e7\u00e3o \u2013 9,75% + 1% adicional.
PIS\/PASEP<\/strong>
H\u00e1 tr\u00eas modalidades de contribui\u00e7\u00e3o, sendo elas:
3 – Sobre o faturamento da empresa \u2013 de 0,65% ou 1,65%;
4 – Sobre a importa\u00e7\u00e3o \u2013 2,1%;
5 – Sobre a folha de pagamento \u2013 1%.<\/p>\n

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A al\u00edquota de pagamento do PIS est\u00e1 atrelada ao enquadramento da empresa:
1 – PIS cumulativo – destinado \u00e0s empresas enquadradas no regime de tributa\u00e7\u00e3o do lucro presumido. A al\u00edquota do PIS aplicada nessas situa\u00e7\u00f5es \u00e9 de 0,65%. Nela est\u00e1 incluso o pagamento mensal unificado de impostos e contribui\u00e7\u00f5es. Nesse caso, a al\u00edquota da Cofins \u00e9 de 3%.<\/p>\n

2 – PIS n\u00e3o cumulativo – destinado a pessoas jur\u00eddicas de direito privado e demais equiparadas, segundo a legisla\u00e7\u00e3o do Imposto de Renda, tributadas com base no lucro real. A al\u00edquota do PIS nesses casos \u00e9 de 1,65% e da Cofins 7,6% e, al\u00e9m do faturamento, o c\u00e1lculo considera tamb\u00e9m o valor das compras do per\u00edodo.<\/p>\n

A al\u00edquota foi definida em 12% e a sistem\u00e1tica de c\u00e1lculo foi alterada. A defini\u00e7\u00e3o da al\u00edquota de 12% parece estar relacionada \u00e0 exclus\u00e3o do ICMS. A an\u00e1lise feita pelo Observat\u00f3rio de Pol\u00edtica Fiscal do Instituto Brasileiro de Economia (IBRE) da FGV<\/a> mostra que a atual al\u00edquota de 9,25% do regime de PIS\/COFINS pelo valor adicionado \u00e9 pr\u00f3xima da al\u00edquota de 12% excluindo o ICMS na sua al\u00edquota modal da base de c\u00e1lculo.<\/p>\n

Veja o exemplo utilizado pelo IBRE\/FGV:
\u201cAo inv\u00e9s de ser cobrada \u201cpor dentro\u201d, a CBS ser\u00e1 cobrada \u201cpor fora\u201d. Na sistem\u00e1tica \u201cpor dentro\u201d, se o produto custar 100 e a al\u00edquota for de 9,25%, o pre\u00e7o final ser\u00e1 de 100*(9,25%)\/ (1-9,25%)=110,19. Ou seja, no exemplo, a al\u00edquota de 9,25% \u201cpor dentro\u201d equivale \u00e0 al\u00edquota de 10,19% \u201cpor fora\u201d. A mudan\u00e7a na sistem\u00e1tica eleva a transpar\u00eancia para o contribuinte, mas resulta em aumento da al\u00edquota nominal. Combinando essas duas quest\u00f5es temos uma racionaliza\u00e7\u00e3o para a al\u00edquota de 12%.\u201d<\/p>\n

A audi\u00eancia para dar prosseguimento nas discuss\u00f5es que sobre a desonera\u00e7\u00e3o da folha de pagamento acontecer\u00e1 apenas em 04 de novembro de 2020, conforme agenda indicada por Davi Alcolumbre, Presidente do Congresso Nacional. Em um pa\u00eds que precisa lidar de maneira urgente com a moderniza\u00e7\u00e3o da Folha de Pagamento<\/a> e a sua desonera\u00e7\u00e3o, o consenso entre os envolvidos n\u00e3o acompanha o mesmo ritmo.<\/p>\n

\u201c\u00c9 preciso simplificar os impostos indiretos, reduzir os custos da folha salarial e a ren\u00fancia fiscal e tributar de forma mais progressiva o rendimento do trabalho e do capital, para melhorar o ambiente de neg\u00f3cios, reduzir a m\u00e1 aloca\u00e7\u00e3o de recursos e combater a desigualdade de renda.\u201d (FMI para Ricardo Leopoldo, correspondente do Jornal Estad\u00e3o em Nova York).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

A discuss\u00e3o realizada em 05 de outubro de 2020 pela Comiss\u00e3o Mista da Reforma Tribut\u00e1ria em audi\u00eancia p\u00fablica virtual tratou as propostas da reforma tribut\u00e1ria. A Segundo a Ag\u00eancia Senado, Jos\u00e9 Barroso Tostes Neto, secret\u00e1rio especial da Receita Federal, explicou a proposta encaminhada pelo governo federal ao Congresso (Projeto de Lei 3.887\/2020) e que aguarda […]<\/p>\n","protected":false},"author":10,"featured_media":1396,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-de-folha-de-pagamento"],"yoast_head":"\nA Folha de Pagamento vai custar menos? - Pryor Global<\/title>\n<meta name=\"description\" content=\"Escolha quem \u00e9 pioneiro na representa\u00e7\u00e3o legal de empresas, empres\u00e1rios e membros de conselho. Seguros, gest\u00e3o inteligente de recursos humanos e financeiros. N\u00f3s entendemos o mercado brasileiro e por isso oferecemos as melhores solu\u00e7\u00f5es para a mitiga\u00e7\u00e3o dos riscos e o desenvolvimento dos seus neg\u00f3cios.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pryorglobal.com\/en\/a-folha-de-pagamento-vai-custar-menos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Folha de Pagamento vai custar menos? - Pryor Global\" \/>\n<meta property=\"og:description\" content=\"Escolha quem \u00e9 pioneiro na representa\u00e7\u00e3o legal de empresas, empres\u00e1rios e membros de conselho. Seguros, gest\u00e3o inteligente de recursos humanos e financeiros. 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