Folha de pagamento
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 479-480 |
Page 479
Encerrado o mês, os cartões de ponto (ou sistema alternativo) deverão ser recolhidos e apurados, bem como os atestados médicos, de forma que tenha o empregador o controle das horas/dos dias trabalhados durante o período e também das faltas justificadas e injustificadas.
O pagamento dos salários deverá ser efetuado contrarrecibo, podendo ser utilizado o sistema de envelopes ou a própria folha de pagamento, este último, caso não conste em documento coletivo da categoria a obrigatoriedade do fornecimento de cópia de demonstrativo ao empregado. O recibo ou envelope deverá conter o discriminativo das importâncias pagas, bem como das descontadas e do total líquido a receber.
Uma vez apurados todos os proventos (valores a receber) e descontos, procede-se à elaboração da folha de pagamento e dos respectivos envelopes ou recibos, que observa o seguinte procedimento:
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) discriminam-se os proventos (horas normais, horas extras, adicionais etc.) e os descontos (contribuição previdenciária, adiantamentos, vales-transporte etc.);
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) faz-se uma soma geral das parcelas aditivas (pagas) e outra das subtrativas (descontadas);
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) do total das parcelas aditivas deduz-se o total das subtrativas, obtendo-se como resultado o valor líquido a ser percebido pelo empregado.
Os envelopes de pagamento (ou recibos) deverão ser distribuídos por seção ou departamento aos respectivos chefes ou encarregados do setor para que procedam ao pagamento. Os recibos já assinados deverão ser devolvidos (primeira via) ao setor de departamento pessoal.
Desta forma, constitui obrigação do empregador a elaboração mensal de folha de pagamento da remuneração paga ou creditada a todos os segurados a seu serviço. Sendo o pagamento efetuado semanal ou quinzenalmente, as folhas de pagamento poderão obedecer a estes períodos, devendo, entretanto, ser elaborada folha mensal para fins de apuração da contribuição previdenciária. A folha de pagamento, elaborada mensalmente de forma coletiva por estabelecimento da empresa, por obra de construção civil e por tomador de serviços, com a correspondente totalização, deverá discriminar:
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nomes dos segurados empregados, trabalhadores avulsos, empresários e autônomos, ainda que equiparados (atualmente denominados contribuintes individuais), relacionados coletivamente por estabelecimento da empresa, bem como indicação de seus registros no caso de empregado e trabalhador avulso;
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cargo...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte III. Vigência do contrato
- Jornada de trabalho
- Prorrogação e compensação de jornada
- Intervalos para repouso e alimentação
- Repouso semanal remunerado
- Remuneração e salários
- Adicional de insalubridade
- Adicional de periculosidade
- Trabalho noturno
- Ajudas de custo - Diárias para viagem - Reembolso de despesas
- Veículo do empregado a serviço da empresa
- Veículo da empresa fornecido ao empregado - Salário in natura
- Licença remunerada e licença sem remuneração
- Interrupção do contrato de trabalho
- Suspensão do contrato de trabalho
- Férias
- Licença-paternidade
- Gratificação natalina (13º salário)
- Participação nos lucros ou resultados da empresa
- Alimentação
- Atrasos constantes e saídas antecipadas
- Atestados médicos - faltas justificadas
- Registro sindical
- Filiação sindical
- Contribuição sindical patronal, de autônomos e profissionais liberais
- Contribuição sindical - Empregados
- Contribuição assistencial
- Contribuição confederativa
- Acordo coletivo - Convenção coletiva - Dissídio coletivo
- Folha de pagamento
- Alterações contratuais
- Documentos - Afixação obrigatória
- Centralização de documentos
- Documentos - Prazo de guarda ou conservação
- Comissões de conciliação prévia
- Prescrição dos créditos trabalhistas
- Certidão negativa de débitos trabalhistas
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