Specific Formulas
The formulas created in this routine must be included in the calculation procedures of payroll and payment and, therefore, in the respective items.
For some specific situations or legal requirements, the formulas must be as suggested below.
Configurations of INSS and IRRF procedures for Carriers
In these two procedures, mnemonics and formulas are created automatically and the execution of formulas must be enabled in the procedure of payroll.
Formulas are:
CALC. INSS AUT. |
Calculation of INSS for self-employees of category 15 |
CALC. IRRF AUT. |
Calculation of IRRF for self-employees of category 15 |
Procedures
| 1. | Add formula CALC. INSS AUT. in a sequence of user post sequence Var. Desc. P.Lab/Aut, that calculates the INSS discount for self-employees. |
| 2. | Add formula CALC. IRRF AUT. in a sequence of user, also post sequence Var. Desc. P.Lab/Aut, that calculates the INSS discount for self-employees. |
Legal assessment
These formulas were created complying with Normative Ruling INSS/DC No. 87 of March27, 2003, Federal Official Gazette of March 28, 2003, regarding the individual taxpayer in categories 15, 18 and 25 - transporters/carriers, as long as it is not linked to Work Cooperative.
To comply with paragraph 4, about the tax rate of 20% in cases of charity entity, locate the Mnemonic (M_PERCAUTO) and, in the field Content, edit its percentage of 0,11 (11%) to the new percentage of 0,20 (20%).
To configure a different percentage of SEST/SENAT discount for carriers self-employees of category 15, locate the Mnemonic (NSESTSENAT) and, in field Content, change the current percentage from 0,025 (2.5%) to the new desired percentage.
Create an item type Deduction, with the calculation identifier number 437 to save the value to be used as INSS SEST/SENAT Deduction.
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