Most common labor charges for industrial employees
Understand the most common labor charges in the industry, such as FGTS, INSS, overtime and nighttime bonus. A guide for managers to avoid labor problems.
Personnel management in industry requires special attention to labor charges. Companies in the sector are obliged to pay various taxes and social contributions in addition to their employees' salaries, which has a significant impact on the payroll.
This guide aims to help industry managers understand the most common labor charges, their characteristics, rates and calculation methods. We will also cover tips and relevant information to ensure compliance with legislation and avoid labor problems.
1. mandatory labor charges
1.1 Guarantee Fund for Length of Service (FGTS):
Legal basis: Law n. 8.036/1990
Rate: 8% on gross salary
Destination: Reserve fund for workers in the event of unfair dismissal, retirement, home purchase, etc.
Calculation: Employee's gross salary x 8%
Payment: By the 7th of the month following the due date
1.2 National Social Security Institute (INSS):
Legal basis: Law n. 8.212/1991
Rates: vary from 8% to 11%, depending on the employee's salary range
Destination: Social Security Financing
Calculation: Employee's gross salary x INSS rate
Payment: Company and employee contribute half each, by the 15th of the month following the due date
1.3 13th salary:
Legal basis: Law n. 4.090/1962
Rate: 1/12 of gross remuneration for the year, including overtime, bonuses and other benefits
Payment: 1st installment by November 30 and 2nd installment by December 20
1.4 Vacation + 1/3:
Legal basis: CLT, articles 129 to 135
Rate: 1/3 of the gross salary for the vacation period
Payment: Until the 2nd day before the start of the vacation
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2. Additional charges
2.1 Overtime:
Legal basis: CLT, articles 58 to 62
Additional: 50% on the normal hourly rate for daytime overtime and 100% for nighttime overtime.
Calculation: Normal hourly rate x number of overtime hours x additional
Payment: Together with the salary for the month following overtime work
2.2 Additional night work:
Legal basis: CLT, article 73
Additional: 20% on the normal hourly rate
Calculation: Normal hourly rate x number of night hours x additional hours
Payment: Together with the salary for the month following night work
2.3 Unhealthy and dangerous conditions:
Legal basis: CLT, articles 189 to 195
Additional: Variable according to the degree of unhealthiness or dangerousness
Technical report: Necessary to determine the degree of unhealthiness or dangerousness
Calculation: Normal hourly rate x additional x number of hours worked in an unhealthy or dangerous environment
Payment: Together with the salary for the month following work in an unhealthy or dangerous environment.
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3. Labor Charges in Industry: A Complete Guide for Managers
Keeping up to date: Labor legislation is complex and dynamic, so it's important to keep up with changes. Subscribing to newsletters, taking part in specialized events and courses and consulting a professional specializing in employment law are all measures that can help you keep up to date.
Invest in training: Train the Human Resources team to ensure that the legislation is correctly applied. This includes training on the different types of charges, their rates, calculation methods and payment deadlines.
Outsourcing payroll: This can be a good option for companies wishing to reduce labor costs and risks. Outsourcing payroll ensures that a specialized professional is responsible for calculating and paying charges, avoiding errors and fines.
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4. Important considerations
Compliance with labor obligations is essential to avoid problems with the labor courts, such as fines, lawsuits and compensation.
The CLT and other labor laws define the rights and duties of workers and companies.
It is important to consult a professional specializing in employment law to clear up any doubts and ensure compliance with the law.
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5. Useful resources
Caixa Econômica Federal: https://www.caixa.gov.br/
Brazilian Federal Revenue Service: https://www.gov.br/receitafederal/pt-br
CLT: https://www.cltairport.com/
Trade unions: https://es.wikipedia.org/wiki/Sindicato
Conclusion
Managing labor charges in industry is a complex task and requires special attention from managers. Through proper planning, investment in training and consultation with specialized professionals, companies can ensure compliance with legislation, avoid labor problems and optimize their costs.
count on experienced accounting advice, capable of providing the best strategies for your company to improve its financial performance, get to know CLM Controller's solutions now.
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