RECOLHIMENTOS DE INSS DOS FUNCIONÁRIOS DA CONSTRUÇÃO CIVIL PELA FOLHA DE PAGAMENTO E AFERIÇÃO INDIRETA

Abstract

This paper presents an analysis of the values to be collected from the National Institute of Social Security in function of the labor force employed in civil construction works. Based on a case study of a residence of 123.10 m², the values that should be collected through the employees' payroll and the indirect measurement, which is the method used by the Federal Revenue Service of Brazil to calculate the contributions of the without registration, that is, informal. The results indicate that the value to be collected by the registered labor force was 2.72 times greater than the value of the contribution in the informal work, calculated by means of the indirect measurement. However, it was possible to notice that for works similar to the case study, with areas above 350 m², the values collected through the payroll become smaller than the values calculated with the indirect measurement. Therefore, it is necessary to analyze the procedures used to calculate the social security contributions of the labor force in the construction sector, in order to encourage the reduction of informality and contribute to the collection of adequate amounts for social security.