VALORES RECOLHIDOS PELO INSS: COMPARATIVO ENTRE A CONTRIBUIÇÃO ATRAVÉS DA FOLHA DE PAGAMENTO E PELA AFERIÇÃO INDIRETA

Abstract

This study evaluates, through a case study, the rate collected from the INSS, by comparing the values obtained through the payroll (formal labor) and the indirect measurement method (informal labor). The object of study is a residential condominium, where the value of the contribution of the workforce in informal work was calculated based on IN RFB n ° 971, which applies a scaling according to the built area and the corresponding CUB. While for the value of the registered labor force, it was determined from the elaboration of a schedule of work, through which it was possible to determine the work teams and the period of execution of work, that served as parameter to compose the sheet payment of employees, and consequently the total amount to be paid to the INSS. The results show that the value to be collected by the registered labor force has cost more than twice the value of the contribution in the informal work, a fact that can also serve to justify the high levels of informality in construction.