Encargos sociais e trabalhistas do empregador em empresa comercial enquadrada no Simples Nacional

Abstract

The current economic environment is strongly characterized by globalization, and demands from companies of all segments more dynamicity regarding compliance with laws. In this way, social and labor costs are responsible for the increase in costs. This cost is monthly and will be increased every time companies hire or fire their employees, as social and work payroll charges are increased, which causes a reduction in profitability. The costs generated by social and labor charges in a commercial company opting for the simple can be reduced because of this form of taxation and this result was confirmed in this research, as well as it was demonstrated that the social and labor charges make up the payroll considerably raising its values .