Análise econômico-financeira dos efeitos da desoneração de encargos sociais incidentes sobre a folha de pagamento

Abstract

This study examined the effects of exemption of social charges on the payroll of a company in the public transport sector passengers, located in the central-west region of Brazil, during the triennium 2012-2014. Law n.12.546/2011, giving rise to exoneration, aimed to reduce the charges on the payroll and encourage the hiring of labor. Was imposing character is not possible to opt for the previous system. However on August 31, 2015 was enacted Law n. 13.161/2015 amending Law n.12.546/2011. The text provides for changes in pension contribution rates on the gross revenue according to the business sector and the permanence in the new tax assessment becomes optional for companies and may return to the calculation of the contribution employer pension by the previous system. Therefore, the case study is justified by the need to verify that the law n.12.546 / 2011 was actually beneficial to the company under study. For this analysis accounting company data were used, and the conclusion reached was possible by comparing the reflections caused by law the company's results. The conclusion obtained shows that the incidence of the law of payroll tax relief is advantageous, since it caused a favorable impact on results, confirming the reduction of the amount of contribution by the systematic gross revenue as a base. Therefore, given the current scenario the reported result reinforces the importance and the need for monitoring and evaluation of results constantly.