Ponto de equilíbrio da desoneração da folha de pagamento para uma empresa de construção civil: um estudo de caso

Abstract

This article aims to analyze the balance and payroll tax relief impacts for the construction industry company, performing a hypothetical case study, and checking situations where portions of material, equipment and manpower compensate or not the use of budgets with or without relief, based on SINAPI/ RN (National System of costs Survey and Indexes of Construction). These analyzes are presented in the form of unitary prices composition spreadsheets employee services in construction in order to compare their information. This study was designed to discuss the impacts on civil public budgets Laws No. 12,844 / 2013 and 13,043 / 2014, which establish the payroll tax exemption for certain segments of the industry, among them the construction. also discussing the rate of 4.5% on gross revenue, called Social Security Contribution on Gross Revenue (CPRB), among other issues arising from the issue.