Minuta da Folha de Pagamento do ms

Funcionrios
A
B
C
D
E
F
G
H
I

Adm.
Adm.
Coml.
Coml.
Coml.
Coml.
Coml.
Coml.
Adm.

01/2006

Dependentes
S.F
I.R
1.00
1.00
1.00
2.00
1.00
1.00
3.00
3.00
1.00
TOTAL

DESCONTO INSS
Salrio Contribuio
R$
at 840,47
de 840,48 at 1.050,00
de 1.050,01 at 1.400,77
de 1.400,78 at 2.801,56

Salrio
600.00
800.00
850.00
920.00
1,250.00
1,800.00
2,000.00
4,000.00
5,000.00
17,220.00

Alquota INSS
(%)
7.65%
8.65%
9.00%
11.00%

Horas
Extras
60.00
50.00
85.00
110.00
305.00

Comisses
250.00
210.00
395.00
855.00

Salrio
Famlia
15.74
15.74

Sub-Total

INSS

IRF

615.74
860.00
900.00
1,005.00
1,500.00
2,010.00
2,505.00
4,000.00
5,000.00
18,395.74

(45.90)
(74.39)
(77.85)
(86.93)
(165.00)
(221.10)
(275.55)
(308.17)
(308.17)
(1,563.07)

(60.81)
(88.99)
(408.43)
(752.92)
(1,311.15)

SALRIO FAMLIA
Remunerao
Valor Unitrio
R$
em R$
at 435,52
22.33
de 435,53 at 654,61
15.74

RESUMO
a)

6,400.00
60.00
6,460.00

Sub-total

+
+
+
=

10,820.00
245.00
855.00
11,920.00

c)

Salrio Famlia

15.74

d)

INSS/Empregados

(1,563.07)

e)

IRF

(1,311.15)

Farmcia
Supermercado Unimed
Sub-total
=

(336.00)
(730.00)
(350.00)
(1,416.00)

LQUIDO

14,105.53

Comercial

Salrios
Horas extras
Comisses

Unimed
(70.00)
(70.00)
(70.00)
(70.00)
(70.00)
(350.00)

Lquido
569.84
680.61
594.15
696.07
1,015.00
1,658.09
2,007.46
3,103.40
3,780.90
14,105.53

TABELA PROGRESSIVA DO IRF

Base de Clculo
Alquota Parcela a Deduzir
em R$
(%)
em (R%)
at 1.257,12
de 1.257,13 at2.512,08
15.00%
188.57
acima de 2.512,08
27.50%
502.58
*Deduo de R$ 126,36 por dependente

ENCARGOS E PROVISES
+
+
+
=

b)

Administrativo Salrios
Horas extras
Comisses
Sub-total

Convnios
Farmcia Supermercado
(15.00)
(90.00)
(38.00)
(190.00)
(22.00)
(200.00)
(250.00)
(63.00)
(110.00)
(88.00)
(336.00)
(730.00)

DESCRIO
INSS Empresa
FGTS
Proviso 13 Salaio
Prov. INSS 13 Salario
Prov. FGTS 13 Salario
Proviso Frias
Prov. INSS s/ Frias
Prov. FGTS s/ Frias
TOTAL

ADMINISTRATIVO
(1,731.28)
(549.10)
(538.33)
(144.27)
(45.76)
(717.78)
(192.36)
(61.01)
(3,979.90)

COMERCIAL
(3,194.56)
(1,013.20)
(993.33)
(266.21)
(84.43)
(1,324.44)
(354.95)
(112.58)
(7,343.71)

TOTAL
(4,925.84)
(1,562.30)
(1,531.67)
(410.49)
(130.19)
(2,042.22)
(547.32)
(173.59)
(11,323.61)

IR= total dos proventos - INSS - dependentes= base de calculo aplica a alquota o resultado deduz a parcela a reduzir
f)

Convnios

2,500.00
275.00
2,225.00
54.45
2,170.56

Folha de Pagamento do ms
Func
A
B
C
D
E
F

Dependentes
S.F
1
1

I.R
1
2
3
3
1
TOTAL

Salrio

Horas
Extras
50.00
150.00
-

800.00
1,100.00
3,500.00
5,000.00
2,532.50
620.00
30.00
13,552.50 230.00

Dados: INSS empresa 26,8%

FGTS: 8,5 %

Comisses
50.00
100.00
500.00
650.00

Salrio
Famlia
15.74
15.74

Sub-Total
900.00
1,350.00
4,000.00
5,000.00
2,532.50
665.74
14,448.24

Unimed: 50% empregado

50% empresa

1. Preencher o quadro acima:

2. Calcular os custos totais da empresa ref ao ms:

3. Relativamente a este ms:

Salrios
Hora Extra
Comisses
Unimed
INSS Empresa
FGTS
Prov 13 Salrio
Prov INSS 13 Sal
Prov FGTS 13 Sal
Prov Frias
Prov INSS s/ Frias
Prov FGTS s/ Frias
TOTAL

Qual o custo da empresa?

De quanto a despesa dos empregados?
Quanto de INSS deve ser pago?
Quanto de FGTS a ser pago?
Quanto de IRF a ser pago?
Quanto pagar de farmcia?
Quanto pagar Unimed?
Quanto a pagar aos funcionrios

13,552.50
230.00
650.00
216.00
3,886.00
1,232.50
1,208.33
323.83
102.71
1,611.11
431.78
136.94
23,581.71

23,581.71
3,028.59
5,014.25
1,232.50
1,266.18
395.00
432.00
11,609.48

INSS

IRF

77.85
121.50
308.17
443.17
308.17
683.43
278.58
(42.83)
49.73
(1,143.99) (1,083.77)

Convnios
Farmcia Unimed
(40.00)
(36.00)
(55.00)
(36.00)
(73.00)
(36.00)
(88.00)
(36.00)
(111.00)
(36.00)
(28.00)
(36.00)
(395.00)
(216.00)

Lquido
901.85
1,380.50
4,642.35
5,867.60
2,621.24
651.47
11,609.48

2,532.50
(278.57)
2,253.93
(413.97)
1,839.96
275.99
70.07