As mudanças ocorridas após criação da lei da desoneração da folha de pagamento: Um estudo em duas empresas do ramo da construção civil na cidade de João Pessoa

Abstract

The low number 12,546 of December 14, 2011, was created in order to strengthen the national economy, Articles 7, 8 and 9, and the Decree Law 7.828 of 2012 and its subsequent amendments relate the exemption of payroll, which affected several sectors of the economy, and more recently with the interim measure number 601 2012, Brazil Higher Plan as it was titled by the federal government, in short is replacing the INSS employer of 20% of payroll, by a force applied to the monthly turnover rate of companies. The main objective of the government with the creation of this plan is that there will be a considerable increase in the number of formal contracts. Thus the aim of this study was to present the changes in the personal sector in two companies in the building construction in the city of João Pessoa, after the implementation of the Law Exemption Payroll, showing comparatively the effects in routine company. The applied methodology used in the research is classified as descriptive and the technical procedures used was literature and a case study, the approach was qualitative and a questionnaire was applied as an technical interview with structures and open questions. With the search result was possible to identify the changes in the personal sector, and show how the law was implemented and the advantages that companies obtained with the Law of Exemption Payroll, thus meeting the objectives of this research.