Como calcular o custo de um funcionário?
O processo de contratar colaboradores pode levantar muitas dúvidas em gestores e empresários. Muitos não sabem, mas precisamos fazer diversos cálculos de forma precisa para saber o custo total de um funcionário para além do salário pago.
Realizar esse processo é importante não somente para cumprir a lei corretamente e evitar problemas como processos trabalhistas, mas para garantir um bom planejamento e gestão financeira de sua empresa.
Para entender mais sobre o assunto e aprender a realizar o cálculo completo do custo de um funcionário, confira o conteúdo que preparamos para você!
A importância de calcular o custo de um funcionário
Para calcular corretamente os custos que um funcionário gera para a empresa é preciso considerar outros fatores do custo direto além do valor do salário pago, como os gastos com benefícios, por exemplo.
Ainda, nos custos indiretos, estão todos os valores que a empresa deve pagar ao governo, referente a impostos e encargos sociais exigidos na lei.
Além de estar em dia com suas obrigações, contabilizar os encargos gastos por sua empresa com funcionários é fundamental para ter controle de seu planejamento financeiro e o impacto disso se dá diretamente em seu resultado no fim do mês.
Com um controle e previsão apurados, você consegue otimizar seu orçamento e lidar de forma organizada e tranquila com pagamentos de salários, bônus ou promoções, além de provisionar possíveis futuras contratações.
Calculando o custo de um funcionário
Como comentamos brevemente, existem custos diretos e indiretos na manutenção de um funcionário dentro de seu negócio. Ainda que se ouça dizer que o custo é próximo do valor do salário multiplicado por três, esse cálculo é vago e não te orienta em nada sobre quais encargos você deve se atentar ao planejar uma contratação.
Assim, listamos em alguns tópicos os pontos de atenção para calcular o custo de um novo colaborador. Confira abaixo!
1. Cálculos a partir de seu regime tributário
Vários custos possuem diferença no cálculo dependendo do regime tributário de sua empresa, sendo diferente entre Simples Nacional e Lucro Real ou Presumido. Confira a diferença entre cada um.
No Simples Nacional, a lei define que as empresas não pagam os encargos sobre INSS patronal, salário educação (contribuição social para financiamento de programas voltados para a educação básica pública), SAT (Seguro Acidente de Trabalho) e outras contribuições para órgãos como SENAI, SESI ou SEBRAE.
As porcentagens mensais consideradas no Simples Nacional sobre seus custos são:
- Porcentagem do salário de férias: 11,11%
- Porcentagem referente a 13º salário: 8,33%
- Taxa de FGTS: 8%
- Taxa de provisão para multa de rescisão: 4%
- Impostos Previdenciários (férias, FGTS e Descanso Semanal Remunerado): 7,93%
Ao realizar um cálculo básico, podemos observar que cerca de 40% do valor pago a colaboradores não faz parte do salário, mas se dá pelos impostos e taxas cobradas.
No Lucro Real ou Presumido, além de o empresário arcar com os tributos, ainda se somam as alíquotas de impostos de terceiros (como o Incra, SENAI, SESI e o SEBRAE), o INSS patronal e ainda outras despesas que as pequenas empresas não possuem. Veja:
- Contribuição patronal: 20% de INSS
- Taxa de FGTS: 8%
- SAT (Seguro de acidente de trabalho): 1% a 3%
- Porcentagem para Salário educação: 2,5%
- Descanso semanal remunerado: 20%
- Provisão de 13º salário: 8,33%
- Órgãos terceiros (Sebrae, Sesi, Sesc etc.): 3,3%
- Porcentagem do salário de férias: 11,11%
2. Cálculos de Benefícios
Existem alguns benefícios que são obrigatórios, como é o caso do vale-transporte, nos casos em que o colaborador precise se locomover para chegar ao trabalho. Pela lei, os funcionários podem arcar com até 6% do valor considerando seu salário, sendo a diferença paga pela empresa.
Para benefícios como vale-refeição ou alimentação, a empresa não é obrigada a pagar por eles, exceto quando essas vantagens estão previstas no contrato de trabalho ou acordo coletivo determinado por sindicatos.
Quando as empresas deduzem certos valores referentes a benefícios dos salários de colaboradores, isso é tratado como uma indenização e não deve ser incluso como parte do valor do pagamento. Atente que esses valores não podem ultrapassar em 20% da remuneração definida no contrato.
3. Custos com treinamentos
Muitas vezes deixadas de lado, essas despesas também devem ser inclusas como um custo referente a funcionários. Mesmo sendo um custo extra, os treinamentos e capacitações são necessários, já que impactam em melhores resultados e em mais motivação dos colaboradores.
Você também pode considerar a elaboração de planos de carreira e outras estratégias para reter talentos em seu negócio, que podem ajudar na economia de valores gastos com demissões, por exemplo.
4. Custos adicionais
Outros custos podem ser inclusos nos benefícios adicionais que muitas empresas optam por fornecer aos colaboradores, como planos de saúde médica e odontológica, seguros de vida etc.
É importante sempre consultar o sindicato da categoria para verificar a obrigatoriedade em pagar esses benefícios para evitar problemas futuros com processos trabalhistas.
Otimizando seus custos com funcionários
Para realizar um controle assertivo e otimizar seus custos com funcionários, é essencial manter um bom controle financeiro para se ter uma visão geral de como esses valores impactam na saúde financeira do negócio.
Racionalize seus custos operacionais enquanto você paga pelas obrigações e investe em sua equipe. Você pode se atentar para vários pontos de otimização dos gastos que você identifica em seu quadro de pagamentos e despesas.
Por exemplo, avalie a real necessidade de horas extras e adicionais noturnos. Somente isso pode fazer grande diferença nos pagamentos do fim do mês.
Outra ideia é criar orçamentos que devem ser seguidos pelos departamentos. Isso mantém seu plano financeiro mais estável e organizado, evitando surpresas com despesas não planejadas e ajudando a entender quanto deve ser investido para atingir certas metas.
E caso seu negócio for uma loja e você precisar de ajuda para gerenciá-la de forma eficiente e sem complexidade, considere usar uma plataforma de gestão como o Gestor Loja, uma solução completa para lojas físicas e virtuais!
Essa ferramenta permite cadastrar produtos, controlar sua área financeira, gerenciar as vendas, acompanhar estoque, emitir relatórios completos, e tudo isso com backup na nuvem, sem precisar criar servidores locais. Confira todas as funções do Gestor Loja ou tire suas dúvidas com um atendente!
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