As you well know, the value of your salary in your wallet is different from what you get in the account every month. This is because of salary discounts. This type of reduction in remuneration is equivalent to the legal costs and also to the discounts authorized by the employee himself.
The Superior Labor Court establishes that any salary discount must be made with prior authorization, with proof signed by the employee. This applies to health and dental care, life insurance, private pension plans, cooperative systems, cultural and recreational agreements, among others. To find out more information on this subject and find out what are the top discounts on the payroll, check out our article.
The social charges correspond to the pension and labor obligations of the contracting company on the payroll. The origin of social charges lies in the CLT – Consolidation of labor laws and they are defined in collective agreements and specific laws.
The contribution destined to the INSS follows the table corresponding to the month in which the service was provided, in addition, it varies according to the remuneration. The current table establishes that for wages of up to R $ 1,040.22, the rate is 8%, from R $ 1,040.22 to R $ 1,733.70, the rate is 9% and from R $ 1,733.70 to R $ 3,467. , 40 the rate of 11%
The Working Time Guarantee Fund is also deducted from the payroll. The amount is formed by the compulsory contributions of the employer and the rate is 8% over the total payroll value. It is worth mentioning that the amount corresponding to the FGTS must be deposited by the employer in the account of the employee in the Federal Savings Bank. The employee, in turn, can not move that account freely, since there are some criteria to withdraw the money deposited there.
The union contribution is a discount that is provided for in articles 578 to 591 of the CLT. This contribution is of a tax nature and is compulsorily collected by the employee every April and by the employer every January. It equals the value of a normal working day.
Trade Union Monthly Fees
This discount only happens when the employee, as a union member, authorizes a monthly discount in order to enjoy certain benefits, such as legal assistance, medical assistance, dental care, entry into clubs and others.
When it is admitted, the official informs and proves what means of transport will be used on the way to work. Based on this information, it is provided by law that the company deducts up to 6% of the basic salary, but the value may be lower if transportation expenses are lower or when there are salary discounts resulting from unjustified absences.
Alimony and payroll deductible loans
When a judge establishes that the worker has to pay alimony, the amount can be deducted from the payroll. The direct discount on the sheet can also be due to the contracting of a payroll deductible loan.
Faults and delays
Delays and absences are payable on payroll, however, the final decision is at the discretion of the employer. Delays over 5 minutes at the time of entry and more than 10 minutes in the day (proven by the point record) can be punished.