{"id":1461,"date":"2020-10-26T20:51:08","date_gmt":"2020-10-26T20:51:08","guid":{"rendered":"https:\/\/pryorglobal.com\/?p=1461"},"modified":"2020-10-26T20:51:16","modified_gmt":"2020-10-26T20:51:16","slug":"fator-r-e-auditoria-na-fopag","status":"publish","type":"post","link":"https:\/\/www.pryorglobal.com\/en\/fator-r-e-auditoria-na-fopag\/","title":{"rendered":"Fator R e Auditoria na FOPAG"},"content":{"rendered":"\t\t
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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

Segundo o Artigo 18 da Lei Complementar 155 de 2016:<\/a><\/p>\n

\u201c\u00a7 5o-M. Quando a rela\u00e7\u00e3o entre a folha de sal\u00e1rios e a receita bruta da microempresa ou da empresa de pequeno porte for inferior a 28% (vinte e oito por cento), ser\u00e3o tributadas [as empresas] na forma do Anexo V desta Lei Complementar\u201d.<\/p>\n

O Anexo V apresenta al\u00edquota inicial de 15,5% para as empresas enquadradas no Simples Nacional e caracterizadas nesta lei. Caso as despesas com o Fator R – resultado do c\u00e1lculo entre a Folha de Pagamento e a receita bruta – sejam superiores a 28% do seu faturamento bruto, as empresas s\u00e3o tributa\u00e7\u00e3o no anexo III (al\u00edquota inicial de 6%).<\/p>\n

Aprenda a calcular o fator R:<\/strong><\/p>\n

Observando a Lei Complementar 155, \u201cconsidera-se folha de sal\u00e1rios, inclu\u00eddos encargos, o montante pago, nos doze meses anteriores ao per\u00edodo de apura\u00e7\u00e3o, a t\u00edtulo de\nremunera\u00e7\u00f5es a pessoas f\u00edsicas decorrentes do trabalho, acrescido do montante efetivamente recolhido a t\u00edtulo de contribui\u00e7\u00e3o patronal previdenci\u00e1ria e FGTS, inclu\u00eddas as\nretiradas de pr\u00f3-labore.\u201d \u00c9 importante entender o que comp\u00f5e cada parcela do c\u00e1lculo.<\/p>\n

Fator R: [Folha de Pagamento 12 meses] dividido por [Receita Bruta 12 meses].<\/p>\n\n

Exemplo:
\nFOPAG – R$ 215.000,00
\nReceita Bruta – R$ 480.000,00
\nFator R: 44%
\nNesse caso, a tributa\u00e7\u00e3o ocorrer\u00e1 seguindo o Anexo V:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Para que a essa mesma empresa seja enquadrada no Anexo III, ela precisa:\nMantido o custo de Folha de Pagamento, aumentar a Receita Bruta a R$ 770.000,00;\nMantida a Receita Bruta, reduzir o custo com a Folha de Pagamento a cerca de R$ 130.000,00.<\/p>\n

Anexo III – Al\u00edquotas e Partilha do Simples Nacional – Receitas de loca\u00e7\u00e3o de bens m\u00f3veis e de presta\u00e7\u00e3o de servi\u00e7os n\u00e3o relacionados no \u00a7 5o-C do art. 18 desta Lei Complementar<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Terceiriza\u00e7\u00e3o da FOPAG – Alternativa inteligente<\/strong><\/p>\n

Terceirizar a Folha de Pagamento<\/a> ajuda no c\u00e1lculo do Fator R, al\u00e9m de trazer agilidade na gera\u00e7\u00e3o de relat\u00f3rios e arquivos. A sua empresa detecta inconsist\u00eancias e consegue evitar riscos<\/a>. Al\u00e9m disso, a sua empresa consegue reduzir os encargos trabalhistas.<\/p>\n

S\u00e3o muitas as empresas que apostam na auditoria da Folha de Pagamento para a confer\u00eancia dos processos realizados. A Pryor atua com processos pautados em uma Matriz de Responsabilidades, o que facilita o compliance.<\/p>\n

Quer saber o que \u00e9 preciso para economizar na sua Folha de Pagamento? Converse\ncom a Pryor Systems.<\/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>\n\t\t","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. Segundo o Artigo 18 da Lei Complementar 155 de 2016: \u201c\u00a7 5o-M. Quando a rela\u00e7\u00e3o entre a folha de sal\u00e1rios e a receita bruta da microempresa ou da empresa de […]<\/p>\n","protected":false},"author":10,"featured_media":1474,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-de-folha-de-pagamento"],"yoast_head":"\nFator R e Auditoria na FOPAG - 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\/fator-r-e-auditoria-na-fopag\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fator R e Auditoria na FOPAG - 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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