A Lei 12.546/11 e seu impacto sobre o resultado das empresas

Abstract

This work analyzes the reflex of Law 12.546/11 on the result of an IT company and another industrial area, as well as verify that the new method incidence social security impact caused less or more significant among these areas of activities. For this analysis were utilized some data from accounting companies, and the conclusion reached was possible by comparing the reflections caused by the Law on the result of the two companies. The obtained results demonstrate that the incidence of the new law was not advantageous to the IT company, since the unburdening in the leaf caused a negative impact in their results. However, the effect caused on the result of industrial company proved advantageous.