Labor laws have been made more flexible over time, but there are still many complaints from entrepreneurs about the various taxes that have to be paid to keep an employee, which is why it is necessary to know the best employment contracts. The country's economic scenario is unstable and we are witnessing an eternal impasse between the government and the business community, while at the same time we are seeing new ways of working emerge. We'll see below how much the cost of a worker can influence their hiring model and what types of contracts are most commonly used in the market. The fact is that for each moment and demand, there is a more suitable form of hiring.
Outsourcing
Hiring models are important differentiators for team performance, helping the organization's competitiveness. By outsourcing functions such as Human Resources, Accounting, among others, you delegate to specialists the responsibility for resolving issues that are outside the company's core business. As a result, you can dedicate yourself more fully to the activities that really belong to your company.
By relying on someone who offers specialized outsourced labor, you don't have to worry about the bureaucracy and costs of opening a selection process, managing payroll and terminations. All you have to do is issue the Service Invoice and the outsourcer will carry out the payment orders.
How much does an employee cost?
If your company does not opt for Simples Nacional, with the exception of Annex 4, and has an employee with a payroll salary of R$ 1000, this figure should not be considered as just R$ 1000, but should be calculated with:
The proportional vacation pay (salary signed on the card divided by 12 = giving a total of R$ 83.33) +
1/3 vacation proportional to the contract period: (R$ 27.78) +
13th Salary (R$ 83.33), generating a value of R$ 1194.44;
Plus R$ 95.56 of FGTS (8% of salary) +
20% of CPP - Employer's Social Security Contribution (238.89 reais) +
3% of GILL-RAT (R$ 35.83) and
5.8% from THIRD PARTIES (R$ 69.28).
In other words, your employee is actually worth R$ 1634.09 per month!
According to the latest IBGE figures, around 30 million Brazilians have a formal contract. The employer protects itself from the law by paying the worker's social security taxes, because it needs exclusive people. This system, however, does not apply to civil servants, rural workers or government employees. To this day, the majority of jobs require the employee to be personal (he or she cannot be replaced), habitual (the principle of continuity) and subordinate, so that services can be returned for a salary.
After all, what does it take to be a CLT employer?
The employer can be an individual or collective company, a liberal professional, an association, or any institution that hires employees.
And what are the rights of permanent employees?
Some rights are provided for generically in the Federal Constitution, which is above the CLT. These include:
There are 3 very famous types of CLT contracts:
For an indefinite period:
This is the rule, and there is no pre-established deadline for ending the relationship. In this way, termination is optional for either party by giving notice.
For a fixed term
The length of the contract must be defined immediately, or with an approximate end date. It can last up to 2 years and can be renewed if there is a 6-month gap between the end of one contract and the start of another.
Experience
This is the most common. It assumes that the employee will be hired after a period of 90 days.
The CLT has been amended several times in the more than seven decades of its existence. Recently, the text was modified by the 2017 Labor Reform. Making some more flexible and creating other regimes such as:
Intermittent
Here, workers are called on as needed. Therefore, they are paid per day or hour worked, based on the minimum wage. They are only paid for the duration of their work.
Teleworking
Employees do most of their work at home or at another location other than their place of business, where they can communicate with their employer using information and communication technologies. They are not obliged to work exactly the same hours as when they go to the company, but they do have to deliver their tasks within the time agreed between the two parties. In addition, they are not entitled to overtime.
Temporary Employment
It is used for periods of extra workload or staff transitions, acting to meet a complementary demand for service. In this modality, all labor rights are guaranteed by law, such as vacations, 13th birthday and FGTS. However, they are not entitled to the 40 % indemnity on the FGTS, notice, unemployment insurance and temporary stability for pregnant temporary workers.
Self-employed
Companies can also hire freelancers who provide services without having to open a company. All they have to do is use the RPA (Self-Employed Payment Receipt) drawn up by the contractor to make the payment. This worker is similar to a freelancer, but is hired as an individual. This type of contract reduces costs, as you don't have to pay all the charges that would be mandatory for a professional with a formal contract. For the hiring company, you will have
-Withholding of 11% (Exclusive rate for the Simplified Pension Plan) from the amount paid in respect of the contractor's share to be paid to the INSS;
-Collection of 20% on the value of the contract corresponding to the company's share and to be paid to Social Security;
-Realization of the Withholding Income Tax (IRFF) discount, with the progressive table for individuals;
-If the municipality requires it, the company must also pay the Services Tax (ISS). This obligation varies according to local legislation and the type of service provided.
Freelancer - PJ
Many professionals, especially in the areas of creation, development, information technology, communication and others, are offered the chance to migrate to this category in which you become a legal entity and provide one-off services to companies, being able to accumulate several jobs and clients.
Companies that hire this service usually offer a 40% salary that is higher than that of a CLT employee. However, it's important to make it clear that there can be no subordination between the parties, because if the employer-employee relationship is established, it's a crime, and the employer runs the risk of being penalized. with labor liabilities.
MEI
Created by Complementary Law No. 128/2008 and in force since July 1, 2009, the Individual Microentrepreneur is already the most common size of company in Brazil, according to data from the Federal Revenue Service - there are more than 10 million registered companies.
To become an MEI, you need to:
-Have annual or proportional turnover for the months worked of up to R$ 81 thousand;
-Not be a partner, director or owner of another company;
-Have a maximum of 1 contracted employee;
-Exercise one of the more than 450 permitted activities.
-As for taxation, every month you will pay a single bill, ranging from R$ 51.95 to R$ 57.95, which includes the following taxes: INSS, IRPJ, ICMS, COFINS, PIS, CSLL, and IPI.
Young Apprentice
It is regulated by Law No. 10097 of 2000This allows from 5% to 15% apprentices per company. The basis for calculating the young person's salary is that they should receive the equivalent of a minimum wage per hour, totaling R$ 4.75 over a working day that can be up to 6 hours, something around R$ 855 per month. The same guaranteed rights as a permanent employee.
Internship
In the service sector, it is certainly the most widespread means of preliminary hiring, ahead of apprenticeships and probationary contracts. Internships are less costly due to the virtual absence of social and labor charges. You will therefore be free from paying FGTS, 13th salary, much less giving notice and other CLT obligations.
The best type of hiring will depend on the position and the strategic relevance (objectives) of the company. Important positions will require CLT hiring, because it is still the safest way to retain talent that is essential to your business. In the case of occasional demands, companies already have several options to meet the needs: temporary and intermittent workers for roles that don't require specialization, while freelancers and self-employed workers for more specific skills, as they are usually more experienced.
In times of pandemic, it's essential to broaden your horizons and not forget about home office hiring. This type of contract has proven to be effective and, allied to this, you move the economy in a new way, without losing productivity.
Contact a accountant.
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