What are social charges?
Social charges are financial obligations that companies have with their employees, as well as salaries. These charges are intended to guarantee labor and social security rights, such as the contribution to Social Security, the FGTS Guarantee Fund (FGTS) and the payment of benefits such as vacation, 13th salary and overtime.
What are the main social charges?
The main social charges include:
- Contribution to Social Security;
- FGTS;
- Family Salary;
- Occupational accident insurance;
- Union Contribution;
- Contribution to the S System (Sesi, Senai, Senac, etc.);
- Benefits such as vacation, 13th salary and overtime.
How are social charges calculated?
Social charges are calculated based on the employee’s salary. Each charge has a specific rate, which varies according to current legislation. To calculate social charges, it is necessary to know the rates of each and apply them about the employee’s salary.
Example of calculation of social charges:
Suppose an employee has a salary of $ 2,000.00. To calculate social charges, it is necessary to know the rates of each one. Let’s assume that the rates are as follows:
| Social Security | 11% |
| fgts | 8% |
| Family Salary | R $ 46.54 per child |
| Work accident insurance | varies according to the risk of activity |
| Union Contribution | fixed value determined by the union |
| Contribution to the S | Varies according to the activity |
Based on these rates, we can calculate social charges:
- Social Security: R $ 2,000.00 x 11% = R $ 220,00
- FGTS: R $ 2,000.00 x 8% = R $ 160,00
- Family Salary: It depends on the number of children
- Work accident insurance: depends on the risk of activity
- Union Contribution: Fixed value determined by the Union
- Contribution to System S: Depends on the activity
It is important to note that these are only examples and the rates can vary according to the legislation and specificities of each company.