Impactos da reforma trabalhista nos tributos incidentes sobre a folha de pagamento na empresa de construção civil Direcional Engenharia

Abstract

Law nº. 13,467, popularly known as Labor Reform, came into effecton November 13, 2017. This law had implications for relations between employers and employees, whether in the scope of individual labor relations, or in collective labor relations, in addition too fhaving overly affected the unions, which were strongly weakened with the labor reform. When anemployment contractis established, the employer be comes the tax pay erresponsible for various labor charges, which may vary depending on the business line. There are currents that under stand that the labor reform was designed to reduce the costs of the employer, in crease the profit and competitiveness of companies, in addition to facilitating the precarious ness of labor relations. In this perspective, the objective of this monograph is to analyze the impact soft he labor reform on the taxes leviedon the payroll, under an under analysis in civil construction companies. Toth is end, ananalys is was carried out of the data available on the B3 website, of companies in the civil construction sector, which will serve as a comparison to find the main impacts on the companies' payrolls, before and after the reform, and if the reisany impacts, if the rewas a reduction or in crease in the payment of social charges. As for the means for the elaboration of the work, bibliograph icre search was used, through books, and documentary research through scientific articles. The research is qualitative and quantitative, since it uses qualitative in form ation collected through literature review, and also quantitative data. This course conclusion work can no tex haust the theme, since it was considered only a modelo factivity, of the vast existing ones, and the conclusions and analyzes may not apply to another business branch.