Base Legal Pro LaboreAdmin
Art.201. […] § 5 – In the case of civil society providing professional services related to the exercise of legally regulated professions, the contribution of the company to the insured, to which the letters “g” to “i” of point V of Article 9, in accordance with Article 225 and the specific legislation, amount to twenty percent is: I – the remuneration paid or credited to the partners as a result of their work, according to the company`s accounting; or II – the total amounts paid or credited to the partners, even if this is done in anticipation of the profit of the legal person, if there is no discrimination between the remuneration of labour and the remuneration derived from the share capital or if it is an anticipated result that has not yet been calculated in the profit and loss account for the year. There is a lot of talk about the mandatory pro-laboratory, which is why many doubts are finally raised. The emphasis is on the fact that the prã³ laboratories must be declared annually in income tax. The main thesis of the Internal Revenue Service is based on Decree No. 3,048/99, which includes in the list of (compulsory) individual taxpayers members who receive remuneration as a result of work. Labour costs do not fall on workload, as we found in a CLT register. This means that members do not necessarily receive leave and for example the 13th salary. This is a doubt that many people have, and rightly so, since Pro-Labor and Salario are considered compensation that results from the services provided to a jury and should therefore be rewarded. For this reason, many cannot tell the difference between these two concepts, which we will explain below. Basically, Pro-Labor is a flexible remuneration for members, while salary is remuneration linked to market dynamics and regulated in accordance with labour legislation. This was our article in which we tried to explain a topic that raises so many doubts for most people, the famous “Pró Laboratories”, which proves the LEGAL PROVISION COSIT No.
120, which deals with the subject and the main issues associated with it. We hope you made good use of the article and it was helpful in answering any questions on this topic. But if some questions still exist, contact us via our website. 22. Article 201 RPS No. I am concerned about the rule that employee-friendly remuneration is that which is regularly indicated as such in the accounts, as it could be. Enterprise account management is of the utmost importance to the health of your business. We can help you maintain, organize and issue user-friendly payment guides. 15. It should be pointed out that the list in Law 12 of Law 8.212 of 1991, by category of employee, focuses on the modulation of taxation, the basis of calculation and the tax rate by categories of insured persons and does not pay according to the interpretation of the compulsory insurance conditions of the RGPS who carry out a remunerated activity.
Therefore, this query should be read and well understood, as it serves as an education on many unknowns of most users of accounting information. And help professionals not to make mistakes that can end up committing the legal situation of the company. For companies with supposed profits, there is a social burden of 20% on the value of Pro-Labor. In all cases, worker-friendly companies must be declared in income tax. The value per worker is not less than the value of the current minimum wage, i.e. R$1,212.00, as set for the year 2022. However, as we have already mentioned, there is no legislation that obliges the partner to withdraw from work. The Internal Revenue Service of Brazil has already responded to the consultation in this regard as follows: From a legal/legal point of view, it is possible to confirm that there is no legal order that obliges a pro-labore partner to withdraw verbatim and fiscally. Knowledge of the legislation and the maintenance of an effective accounting service are fundamental measures to avoid problems and misunderstandings regarding the financial management and issuance of Pro-Labor. Thus, the difference between wage and pro-labor is the question of the mandatory impact of labor rights, which are mandatory for one, and optional, which focuses on wages and not on pro-labor, with the exception of the INSS, as mentioned above. 21.
However, in view of the confusion between the part received by the partner as a prolabore and that received as a distribution of profits and relating to the amount to which a social security contribution is due, the RPS approved by Decree 3.048 of 1999 specifies: it should be noted that partners who do not work in the undertaking are not required: to receive the pro work. Taking into account this fact and the provisions of art. 201, Article 5 of Decree No 3.048, as drafted by Decree No 3.265/1999, provides: (a) Is it legally possible to remunerate members only by distributing the profits of periods already closed? If not, what is the legal basis for paying professional laboratories? (b) Is the first response to transfers to partners positive as a distribution of the profits of the periods already closed, of the social security contribution of the consultant or his partners due? What is the legal basis? Section 57. […] § 5 – In the case of a simple company that provides services related to the exercise of legally regulated professions, the contribution of the company to the individual contributing partners is based on the calculation: I – the remuneration paid or credited to the partners as a result of their work, according to the company`s accounts, formalized in accordance with point IV of the Caput and § 5 of art. 47; II – the total amounts paid or credited to the partners, even if this is done in anticipation of the profit of the legal person, if there is no discrimination between the remuneration of work and the remuneration of the share capital or if it is an anticipated result which has not yet been calculated on the basis of the profit and loss account for the financial year, or if the accounts are presented inadequately. § 6 – For the purposes of paragraph 5 (II), the amount to be distributed in anticipation of profit may be calculated in advance by drawing up monthly balance sheets, and in this case it should be noted that if the profit and loss account for the financial year shows a profit calculation lower than the amount distributed, the difference will be considered as remuneration for the partners. Currently, there is no legal provision that establishes the mandatory remuneration of the members of the ordinary society by Pro-Labor. There is no legal provision that establishes the mandatory remuneration of the members of the ordinary society by Pro-Labor.
In accordance with Article 201, § 5, II, Part 1 of Decree No. 3 048/99, in the case of payments (or credits) at the end of the year, if previously stipulated in a statute (CC, Art. 997, VII) that the company does not pay pro-labour (i.e. the managing members are remunerated only on the basis of the return on capital – distribution of profits), there is discrimination between these methods of payment, which leads to the fact that the social security contribution is not collected because of the non-occurrence of the impolevel tax event (chargeable event). The previous inter-partner agreement according to which the company does not pay them for work (pro-work), but only according to the result (distribution of profits), serves as discrimination in order to eliminate the tax impact associated with this impact hypothesis. True, before payment (or credit), the calculation of the result must be carried out, which shows that the profit must be distributed. In the event of payments (or credits) during the year (Art. 201, § 5, II, last part, of Decree No. 3.048/99) this is not considered as an advance on profits if there is a balance sheet (or balance sheet) before payment showing that the distribution of profits actually results from the previously calculated positive result (profit). Admittedly, this hypothesis also includes the need for prior discrimination in the social contract (CC, art.