Labor charges: what they are and their influence on the payroll

Labor charges: what they are and their influence on the payroll
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If you have a company that employs other employees or has already had your wallet signed by a legal person, you have certainly realized that the cost of an employee is not limited to the salary he will receive month after month.

On the contrary, sometimes an employee can cost the organization twice as much as he or she gets. This is because, in addition to the monthly remuneration, there are a series of labor charges and applied attributions that end up "swelling" the payroll of the worker.

But, after all, what are these labor burdens and how do they influence loot, in the end?

labor benefits

What are the main labor charges?

Holiday and Holiday Extra

(Art. 129 of Consolidation of Labor Laws)

As holidays are the annual rest of the worker. This means that, every 12 months of service provided, the employee is entitled to thirty days holiday. They can also be accumulated for a maximum of two periods (two consecutive years).

In addition, if it is by mutual agreement in worker and company, the vacations can be parceled in up to three stages, with the exception of some professions.

The amount received will be equal to your normal remuneration, plus the Holiday Addition. The Holiday Supplement or Constitutional Benefit corresponds to one-third of the vacation value, calculated on the salary remuneration.

Thirteen first salary

(Law 4090 / 62)

The thirteenth, also called the Natalina Bonus is a benefit corresponding to 1 / 12 of the employee's last twelve months salary. Even if the 12 months have not yet been completed, every worker is entitled to the thirteenth, which will be paid proportionally if applicable.

The thirteenth salary is always paid in two installments: the first until November 30 and the second until December 20 of the current year.

Remunerated Home

(Decree 27.048 / 49)

O Weekly Paid Break (DSR) This is the rest of 24 hours to which the worker is entitled every week. This means that the employee can work up to six consecutive days, but never seven.

Rest should preferably take place on Sundays, but can be changed to another day of the week, provided that 24 hours are spent - the DSR can never be parceled out.

In addition, there are other types of work contracts - such as 12 / 36, which provide for 36 hours of rest at each 12 hours worked - and also several collective agreements that allow a gap on Saturdays also, compensated in the workload of service.

In addition to the DSR, civil and religious holidays are also considered paid breaks.

Remunerated Absence

(Article 473 of the Consolidation of Labor Laws)

It's not all the shortages that can be deducted from an employee's salary. There are some cases provided by law, in which the employee may be absent from work and still receive the normal remuneration. For example:

  • Blood donation (1 day), with attestation of blood bank, blood center or hospital;
  • Referral of voter's title (2 days), with declaration of the Electoral Justice or with the title itself;
  • Marriage (3 days) with certificate.
  • Death (8 days) of spouse, parents (stepparent or stepmother as well), siblings, children and minors under guardianship or guardianship, with death certificate.
  • Student server, who has the right to special hours in case of incompatibility between school hours and dossier.

Additional Remuneration

(Articles 192 and 193 of the Consolidation of Labor Laws)

This benefit is paid to employees who engage in painful, unhealthy and / or dangerous activities. The percentages added on the salary amount vary from 5% to 40%.

O Additional Hazardous refers to persons working in dangerous jobs according to the Ministry of Labor, such as those involving permanent contact with flammable or explosive substances or electrical energy, or those exercised in places and conditions of marked risk and physical violence.

Already Hazard pay is intended for those who work in unhealthy places, that is, they can do harm to the health of the worker. This involves activity in constant contact with toxic, radioactive or life-threatening substances.

Vale Transport or Assistance-Transport

(Law 7418 / 85, Law 7619 / 87 e Decree no. 95.247)

It is a benefit granted to the worker to help with his or her commuting expenses. This cost is divided between employer and employee. The latter contributes 6% discount on your salary. The rest is covered by the employer.

Termination and Indemnity for length of service

(Arts 487 to 491 of the Consolidation of Labor Laws)

When dismissed, the employee is entitled to receive compensation for the years of services provided to the company, which include 13 proportional salary and overdue and proportionate vacations.

In addition, the worker must be given prior notice regarding the termination proportional to the length of service. For employees with monthly salary, the notice must be at least 30 days in advance.

Salary Family or Preschool Aid

(Law 8213 / 91 e Decree 3.048 / 99)

This is a benefit intended to assist the employee in school expenses with children and dependents up to seven years of age.

In addition to these, Brazilian legislation provides for other labor charges, including maternity, paternity leave, other benefits offered by the employer that can not be considered part of the salary, such as clothing and equipment used in the workplace, education, private transportation, care health, insurance, etc., and social charges.

calculation of labor charges

What are the social charges?

In addition to the labor charges, the main ones of which were listed above, companies also have costs related to social charges. Labor charges are paid directly to the employee because they have to do with the provision of the service itself.

Social charges are extra benefits, not related to the provision of the service. These are tributes that offer indirect and / or long-term benefits to the employee, and are also provided for in Brazilian law. These are:

INSS (National Institute of Social Security)

The social security contribution is used to ensure that the worker is protected by Social Security in case of illness, accident, disability and pregnancy, and the same to his dependents, in case of death or imprisonment.

In addition, it also provides coverage in case of involuntary unemployment (Unemployment Insurance) and provides a monthly benefit after retirement by length of service.

The employee discount sheet rotates between 8% and 11%. The employer contributes with 20% on the total amount paid in payroll.

FGTS (Guarantee Fund for Time of Service)

It is an employer-funded fund. This means that the company includes a monthly amount corresponding to 8% of each employee's salary - or 2% in the case of apprentices. There is no discount on the salary.

In addition, in the event of dismissal without cause, the employer still pays a fine equal to 40% of all the amount deposited in that fund during the time of service provided by the employee.

PIS (Social Integration Program) / PASEP (Program for the Formation of Public Server Assets)

This contribution is intended for the financing of unemployment insurance and costs the Annual Allowance and the profit sharing of the company. The PIS is paid by the employer and PASEP by the State.

The purpose of the contribution is to finance the payment of unemployment insurance, in addition to the payment and participation in the revenue of organs and entities, both public and private companies. The rate is 1% on the organization's total payroll.


It is aimed at investing in programs and actions directed at public primary education. The rate is 2,5% on the total payroll and is collected monthly.

System S

These are contributions to the institutions: Senar, Senac, Sesc, Sescoop, Sesi, Senai, Sest, Senat, Sebrae, DPC, Incra and Air Fund, which promote the training and qualification of Brazilian workers.

labor charges - large company

How much does an employee cost, anyway?

It is important to note that the rates of labor and social charges do not apply to all tax regimes and, when they do, vary accordingly. For example, the employer's INSS, salary education and System S are not charged from companies opting for the National Simples.

So, to know how much an employee costs the employer, direct hiring expenses (salary and benefits), social charges and labor charges should be considered, with a monthly reserve for vacation, tenth, and dismissal expenses.

In a simplified form and making the annual provisions, the sheet of a company employee opting for the Simple national has almost committed 40 with charges:

  • Holidays: 11,11%
  • 13th salary: 8,33%
  • FGTS: 8%
  • FGTS / Provision for fine for termination: 4%
  • Social Security on 13º / Vacations / DSR: 7,93%

On the other hand, the companies opting for the Real Presumed profit, they get almost 70% increase in salary:

  • Holidays: 11,11%
  • 13th salary: 8,33%
  • INSS: 20%
  • Work accident insurance (SAT): 3%
  • Education salary: 2,5%
  • Incra / SENAI / SESI / SEBRAE: 3,3%
  • FGTS: 8%
  • FGTS / Provision for fine for termination: 4%
  • Social Security on 13º / Vacations / DSR: 7,93%

Remembering that these are the basic rates and the most common charges, but it may still be necessary to add other costs, depending on the characteristics of the function, the company or the work contract, such as additional health hazards and dangerousness, for example.

The most important thing to emphasize here is that the control of these expenditures must be accurate and the payment made in an appropriate manner in order to avoid any further complications.

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  1. Excellent article, having a good management in the company is very important and having a team specialized in this subject is even better. Undoubtedly preparing employees for occasions like the one we are experiencing is of paramount importance to maintain the quality of the company.

    Lawyer Araranguá


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