The moment when you need to start delegating some tasks, especially those with which you are not very familiar, arrives sooner than we imagine. And starting employee recruitment without an elaborate prior analysis is a very common, albeit risky, attitude.
In addition to thinking about the vacancy profile and possible candidates, ideally, you should include in your budget the expenses you will have with new staff – and they go far beyond salary . Check out some of the expenses involved in hiring and plan to make a safe and beneficial decision for the future of your business.
The contract by CLT (Consolidation of Labor Laws)
A study published by Dow in 2012 showed that the cost spent by the company with an employee under the CLT regime, in a period of one year, can reach three times the amount of their salary. The big issue addressed, however, is simple, although often overlooked: the sum of labor allowances must involve expenses such as paid vacation, FGTS, 13th salary, INSS, transportation vouchers, overtime, etc. Each of these worker rights must be included in your annual projection.
1. Severance Indemnity Fund (FGTS)
From the moment the worker registers his work card, he has an account opened at Caixa Econômica Federal, which works as a savings account. Each month, the employer must deposit a percentage of the employee ‘s salary – which varies between 2% and 8% – into this account, including vacations, the 13th month pay and prior notice.
2. National Social Security Institute (INSS)
The INSS works as an employee’s guarantee for their retirement and benefits such as maternity pay and sick pay. Unlike the FGTS, this collection is shared between the employer and the employee, with the latter having a percentage discount directly from the payroll, proportional to their salary.
3. 13th salary
The deposit of the 13th salary can be made in two installments of 50% each, the second of which must be deposited by December 20th. Payment is proportional to the months worked, according to the hiring period. If the employee worked only eight of the twelve months, for example, he will receive the amount corresponding to that fraction.
4. Paid Vacation
After a year of contract, the employee is entitled to 30 days of paid rest, and may choose to sell a maximum of 10 of these days. According to the legislation, remuneration in the month of vacation must be increased by 1/3 of the employee’s salary.
5. Transportation allowance
For the calculation of the benefit, the full tariffs must be considered, and the deduction from the payroll cannot exceed 6% of the salary. If the employee needs a higher amount for transportation, the difference must come out of the company cashier .
6. Prior notice
If the dismissal did not happen for just cause, the company can choose between asking the employee to work the 30 days, paying that salary on the first day after the end of the contract. Another option is to indemnify the worker so that he does not comply with this period, and the payment for the month must be made plus a fine of 50% on the FGTS amount – in addition to the vacation due and the 13th salary according to the fraction paid. the employee is entitled.
Overtime is 50% more expensive than regular hours. At the time of hiring, an agreement must be stipulated between the parties on how the hour bank compensation will be. Staying after hours is not an employee obligation.
8. Night surcharge
Between 22:00 and 5:00 in the morning, hours must be paid with a 20% surcharge, which we call a night surcharge.
The legal entity contract
The costs involved in hiring a legal entity are reduced, since there is no legal commitment to pay obligations such as FGTS, INSS and vacations. On the other hand, it is important that you have legal support, proving that there is no formal employment relationship with the employee to avoid the risk of lawsuits for non-payment of the costs mentioned above. As a result, this hiring model is preferred for people who will be working for a specific period of time, such as projects with an end date or annual plans.
Don’t forget to also take into account indirect expenses , such as courses, training hours and possible incentives for the employee. With all this planning , your hiring will certainly be forwarded in the best possible way and with much more security.