Desoneração da folha de pagamento: estudo de caso em uma obra de Campo Mourão

Abstract

The Social Security Contribution Patronal this is an interim measure that became law in 2011, with a flat tool "Brasil Maior" Brazilian Federal Government to encourage the competitiveness of the industrial sector of the country. The law removes the focus of labor benefits and the employee begins to focus on gross business revenue. One of the favored sectors with the option of adhering to the law of payroll tax relief, is the construction. This study aims to analyze the exemption of employer social security contributions would change the financial result of the construction of a block located in UTFPR of Campo Mourão. Having investigated the data, this research is attractive to apply or not the law of exoneration in the construction sector, presenting calculations required for analysis of economic viability among the two forms of payment of social security contributions.