Did you know that the cost of an employee for a company goes far beyond their salary? That's right! A large part of the expenses a company has when hiring an employee is linked to the so-called CLT labor charges.
These CLT labor charges are taxes reverted into employee benefits, and are mandatory as they are provided for in the labor legislation.
This means that the expense that the company has with an employee is higher than their salary, since it must not only consider the gross amount negotiated in an admission, but also the costs it will have with CLT labor and social charges.
One recent survey by FGV showed that the cost of an employee, considering a 12-month contract, can be up to 2.83 times higher than the salary shown in their portfolio, a considerable increase due to CLT labor charges.
While the impact of CLT labor charges on an employee's final cost is clear, do you know how these charges work? In this article we will cover:
- What are labor charges?
- What is the difference between labor and social charges?
- What are the main labor charges?
- How much does it cost to have an employee?
- How important is it to forecast the cost of a contract?
Go ahead and enjoy reading!
What are labor charges?
CLT labor charges are taxes paid by the company, which will later return in benefits to professionals who work with signed license.
CLT labor charges may be related to timely payments, such as in cases of dismissal, or recurring expenses, such as vacations or 13th salary. Some of the main CLT labor charges are:
- 13th salary;
- hazard pay;
- nightly surcharge;
What is the difference between labor and social charges?
Many confuse CLT labor charges with social charges, but there is a difference between them.
Social charges are those amounts that are directed to the state, such as the FGTS and the EHIC. These are amounts paid by the company so that the employee can enjoy a certain benefit, known as an indirect benefit.
An example of this type of indirect benefit is the retirement, where the employee contributes throughout his life, but will only receive the benefit when he retires.
In the case of CLT labor charges, they are direct benefits, in which the amounts return quickly to employees. In this case, it is possible to mention the 13th salary and the additional ones (night and unhealthy work).
What are the main labor charges?
Now that you know what labor charges are, we have broken down some of the main ones below to exemplify the additions your company will have if you hire a new employee.
13th salary it is that benefit that the employee is entitled to after completing one year of work at the company. This is one of the mandatory CLT labor charges to be paid by companies for those who work with a portfolio.
The amount is paid annually, considering the base salary, and proportionally if the employee has not worked for at least 1 year in the company.
At vacation are the right of the employee who works for 12 months at the company, which means that when he acquires this right, called vesting period on vacation, he can have a paid rest period of at least 30 days.
However, this period, after the labor reform, can be divided into three where one of the periods must be 14 days and the other two cannot be less than five days. Paying vacations is also considered one of the CLT labor charges.
Another known benefit is called transportation vouchers (VT), which is a value that the company allocates to its employees so that they can travel to the company and return home.
This CLT labor charge is divided between the company and the employee. In this case, the company bears a large part of the amount that the employee will spend on this displacement.
Since, the employee who uses the TV will only have a discount of 6% on their payroll for this benefit. This CLT labor charge is optional, with the employee having the right to opt for it or not.
Additional for unhealthy and nighttime
Additional calls are also part of the CLT labor charges. These extras are extra values that the employee will receive on their journey. Some of the best known are: night surcharge and the hazard pay.
Nighttime Additional is an additional 20% per hour for those employees who work from 10:00 pm to 5:00 am.
The unhealthy work additional is paid to employees who have a profession that poses a risk to their health. The additional percentage in this case can range from 20% to 40%, depending on the degree of unhealthiness.
the calls licenses fall under the CLT labor charges. The leave refers to the absence of the employee, in the execution of their activities, for a certain period. Despite this departure, he continues to receive his salary.
Some of the most well-known leave are: maternity leave, paternity leave or leave related to the employee's leave for some health treatment.
One of the variable CLT labor charges, which occur only once related to a given employee, is termination.
At termination the company must pay the so-called indemnity amounts, which are included in the CLT labor charges, such as the salary balance, proportional 13th, proportional vacations, fine on the FGTS, in some cases, such as unfair dismissals, and prior notice.
How much does it cost to have an employee?
In order to know how to calculate the company's labor charges, the company needs to know its own tax regime, so that it can concretely define which CLT labor charges will be imposed on it periodically.
In addition, it needs to be able to differentiate CLT labor charges – provision for 13th salary, vacation, unhealthy and unhealthy work additional – from social charges – FGTS, social security on 13th salary/vacation/paid weekly rest and provision of fine for termination.
We've already talked about the importance of paying attention to an employee's costs in another article, read here.
Check below the main tax regimes and which CLT labor charges they will impose on the company and the discounts.
O Simple national it is the regime aimed at micro and small companies that have a gross revenue of less than R$360,000.00 and a maximum of R$4,800,000.00, as per art. 966 of Law no.O 10,406.
I – in the case of microenterprises, earn, in each calendar year, gross income equal to or less than R$360,000.00 (three hundred and sixty thousand reais); and
II – in the case of small businesses, earn, in each calendar year, gross revenue greater than BRL 360,000.00 (three hundred and sixty thousand reais) and equal to or less than BRL 4,800,000.00 (four million and eight hundred thousand reais).
The main CLT labor charges provided for in the Simples Nacional regime are as follows:
- Vacation: 11.11%
- 13th salary: 8.33%
- FGTS: 8%
- Social Security on 13th/Holidays/DSR: 7.93%
- FGTS/Provision of fine for termination: 4%
Considering a professional with a salary of R$1000.00, we would have the following calculation:
- R$ 1,000.00 – Value of vacations annually;
- R$333.33 – Value of 1/3 on vacations annually;
- R$1,000.00 – Value of the 13th salary annually;
- R$ 80.00 – Value referring to 8% of FGTS/month;
- R$ 186.67 – Value of 8% of annual FGTS;
- R$ 210.00 – Monthly provision (8% of annual FGTS/12 + vacation + 1/3 on vacation + 13th);
Let's assume that this employee still receives R$132 in transportation vouchers and another R$200 in meal vouchers.
The company would have a monthly cost with this employee, without considering the VT discount (6%) and the 7.5% of the EHIC, which will be deducted from the employee:
- FGTS: BRL 80.00
- Monthly provision: BRL 210.00
- TV: BRL 132.00
- VR: BRL 200.00
- Base salary + monthly charges: BRL 1000.00 + (80+210+132+200) = BRL 1622.00.
- Monthly cost, not considering discounts: R$ 1622.00
Actual Profit and Presumed Profit
already the Real profit and Presumed Profit are tax regimes that have the same CLT labor charges. But before we show what they are, let's understand what Actual Profit and Presumed Profit are.
The Taxable Income tax regime can be adopted by companies with annual revenues of up to R$78 million.
In the Presumed Profit, the collection must be less than R$78 million or, according to the law, “R$6,500,000.00 multiplied by the number of months in activity in the previous calendar year”.
In Taxable Profit taxation, the company's net profit is considered and in the Presumed Profit there is a pre-defined percentage that will be applied to the company's invoicing. The CLT labor charges under this regime are:
- EHIC: 20%;
- Vacations: 11.11%;
- FGTS: 8%;
- 13th salary: 8.33%;
- Social Security on 13th/Holidays/DSR: 7.93%;
- FGTS/Provision of fine for termination: 4%.
- Incra / SENAI / SESI / SEBRAE: 3.3%;
- Work Accident Insurance (SAT): 3%;
- Education salary: 2.5%;
In total, companies that adopt this regime will have 68.18% of CLT labor charges for each employee.
This means that in indirect costs, for an employee who earns R$1000.00, the company will spend around R$1682. In other words, the cost is almost R$700.00 more than his gross salary.
How important is it to forecast the cost of a contract?
Many companies end up ignoring the real value of hiring an employee. This means leaving aside this very important factor which is the CLT labor charges.
It is essential that, before any hiring, the company conducts an analysis of its need to know if the cost-benefit of a new employee is worth it.
This is because, in addition to the salary itself, the company will have benefits to pay and will spend on CLT labor charges, which are legal obligations of the company. If this planning does not take place, the company is doomed to live in the red and ends up paying for unnecessary hires.
So, organizing an admission in advance is critical to predicting employee costs and keeping the organization's financial health up to date. Therefore, companies need to pay attention to CLT labor charges, including professionals with expertise in the matter so that they can comply with their legal obligations under labor laws.
Since, if this does not occur, she may have to pay fines or may suffer from labor lawsuits.
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