Contribuições sociais sobre a receita bruta: um estudo de caso em uma empresa do setor hoteleiro

Abstract

The Federal Government through the Greater Brazil Plan instituted to change the basis for calculating social security contributions levied on the payroll, the so-called social welfare contribution, in order to reduce the burden imposed on the payroll. This measure came through Provisional Measure 540 2011 converted into law 12,546 of 2011 which became effective from 1st December 2011 and is expected to be effective until December 31, 2014. Besides reducing the burden on the payroll desired by the government, this amendment would prevent the increase in labor costs in the case of new hires. The methodology proposed by the new legislation replaces the traditional social contribution of 20% on the payroll of employees and individual contributors as a percentage levied on gross revenue, and has the enforcing is not possible to opt for the previous system, even in cases that may arise in a more burdensome for the undertaking. Given this new reality, this work aims to verify whether the change in the calculation basis of social contributions on payroll imposed by the government through law 12,546 of 2011 brought actually reducing social security charges for companies covered by the current system. In order to reach that goal, we conducted a case study on a company in the hospitality industry in the central region of RS. From the data obtained from the company, analyzes were carried out the calculation of social security contributions in accordance with the current and previous legislation. The results obtained from the analyzed data indicate differences in the final social welfare contributions, and confirm the reduction in the value of the contribution by the systematic and gross basis, in our case. Thus, the result presented here underscores the importance and need of an evaluation for each case covered by the new legislation