SILVA, C. S.; http://lattes.cnpq.br/2298100799772809; SILVA, Carolina Soares da.
Résumé:
The objective of this study is to demonstrate the Impact of Social and Labor Charges on the payroll of the company Belo Vale Dairy LTDA. in view of employees. The survey was conducted with 104 (one hundred and four) employees linked to the company, which is drawn for this study. Developed with the technique established by way of a case study, through a survey, conducted through questionnaires with objective questions dealing initial information about the company, and then with accounting, tax and administrative information, and based on the legal precept of labor laws and regulations that guide the policies of employment and income in order to identify the impact of social and labor charges on the payroll. Through a brief literature review related to labor law, taxation system, the Constitution, regulations specifies how Ordinances and Decrees, among others, realized the influence of these, in the administration of the hand labor and Social Charges and Labor, representing significant direct and indirect payroll related expenses. Using the research of descriptive and exploratory, seeking to identify aspects of the topic and its legal reasoning. The results express the opinion of the reviewers topic addressed. In the first chapter was elaborated theoretical foundation, the research methodology and then the characterization of the company where the case study was developed, focusing on the impact of payroll taxes and the members of the worker's pay items. It was found that under analysis, 65% of respondents say employees have knowledge of social and labor charges on their pay and 55% of respondents know where they are for the social and labor charges.