Many standards must be followed by HR professional when making payday deductions. So, let’s summarize here your definition and the types of discounts available.
Simply put, rebates occur when a corporation’s employee payments are written off, so some rebates are made on renumerations.
What are payroll deductions?
The discounts are nothing more than values defined by law, which must be deducted from the workers’ salary according to the CLT (Labor Law Consolidation), federal and social security legislation.
These are the Social Security (Social Security Contribution) and the IRRF (Withholding Income Tax). It can also happen the deductions by judicial determination, as for example, food and transport voucher.
These discounts also include some benefits, such as discounts when the company has an agreement with financial and medical assistance.
What are the types of discounts defined by law?
We will present each of the mandatory discounts:
Contributing to the National Social Security Institute (Social Security), the worker benefits from retirement benefits, 13th salary, sickness benefits, post-mortem pension, among others.
- Do not you understand anything about 13th salary? See all you need to know about the benefit
The amount of the discount varies according to the worker’s salary and work situation (self-employed or employed)
- Work with a formal contract or be self-employed?
However, it is possible to follow the percentage of the salary-based amounts on the Social Security website, click here. (updated 2018)
The Withholding Income Tax, as well as the Social Security, also suffers variations according to income.
However, its calculation is given by the difference between the salary and the Social Security, added to a fixed rate for each dependent.
To track such fees, click here. (updated 2018)
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The union contribution provides resources for the workers’ union to continue operating.
The discount is made once a year, usually taking place in the month of March.
Food and PAT
Any company that has more than 300 employees is obliged to offer food. To do this, she must participate in the PAT (Worker’s Feeding Program) in order to gain exemption or tax rebates and make food available.
Registered in the PAT, the company can charge up to 20% of the cost of the meal, on the other hand, if it is not in the PAT, it can deduct up to 20% of the worker’s salary.
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The company can cut up to 6% of the employee’s salary to cover the cost of moving the employee to work.
However, if the value of public transport is lower than this rate, it should therefore deduct a proportional value.
As determined by law, the court can, through the company, reduce the employee’s salary if he has to pay.
When requested by the official, the payday advance is written off for the following month’s payment. Usually the down payment corresponds to 40% of the rent.
It should be emphasized that, the company is not obliged to provide the advance, if this is not provided for in labor law.
Faults and delays
In the absence of a justification, the worker may suffer a discount on the sheet.
However, according to the CLT the employee can not suffer any penalty within the tolerance of 5 to 10 minutes of delay.
- It is important to note that there is a limit of 70% allowed to make discounts in the payday, the remaining money must be delivered to the worker.
Financial Group, you far from red.