Fator de Ajuste - O queridinho do momento!! Entenda mais sobre esse benefício!!

Summary

In this video, Celso, a civil engineer and specialist in property regularization, explains the 'fator de ajuste' (adjustment factor) for reducing INSS taxes on construction works. He emphasizes the importance of proper documentation and planning, detailing how this adjustment can help minimize tax burdens, especially for projects started after October 2021. Celso warns viewers about misleading offers from unscrupulous professionals and offers practical advice on navigating the process legally and efficiently. The goal is to help both homeowners and professionals reduce costs while ensuring compliance with Receita Federal regulations.

Takeaways

• 😀 The 'Fator de Ajuste' is a tax reduction benefit from Receita Federal that applies to INSS (National Institute of Social Security) taxes for construction labor.
• 😀 To benefit from the Fator de Ajuste, construction projects need to be registered with the eSocial system, tracking worker payments and labor costs.
• 😀 Projects started after October 2021 are eligible for the Fator de Ajuste, provided they meet specific requirements related to labor declarations.
• 😀 If the construction project is under 350m², a 50% reduction in the calculated INSS tax can be achieved by following eSocial declarations.
• 😀 For larger projects (over 350m²), the tax reduction can reach up to 70%, further reducing the overall tax burden.
• 😀 Tax planning is crucial: ensure that payments and declarations are done monthly to avoid late penalties and maximize tax reduction benefits.
• 😀 The Fator de Ajuste is legitimate and approved by Receita Federal; there are no 'schemes' involved in its application if used correctly.
• 😀 Be wary of professionals who charge high fees for services that don't apply to your situation, such as retroactive adjustments for projects that are already exempt from INSS taxes (decadência).
• 😀 The use of Fator de Ajuste is based on real, documented worker payments. Ensure you have signed receipts and accurate information to comply with Receita Federal's rules.
• 😀 Regular and uninterrupted tax declarations throughout the construction process are required to secure tax reductions and avoid complications during audits.
• 😀 It is essential to differentiate between services related to Fator de Ajuste (tax reductions) and other services like 'decadência,' which are handled differently and should not incur additional fees.

Q & A

What is the 'fator de ajuste' (adjustment factor) mentioned in the video?

The 'fator de ajuste' is a benefit offered by the Receita Federal (Brazilian Federal Revenue) that allows for a reduction in the INSS (Social Security) tax on labor costs related to construction projects. It can significantly lower the amount of tax owed by ensuring the payment of taxes is correctly calculated and optimized.

What is the INSS de obra (INSS on construction work)?

INSS de obra is a tax applied to the labor costs involved in the construction of a building. It is based on the wages paid to workers during the construction process and is collected by the Receita Federal.

Can I be exempt from the INSS de obra if my construction project is old?

Yes, if your construction project is older than 5 years and you have the appropriate documentation to prove it, you may be exempt from paying the INSS de obra, as the Receita Federal no longer has the right to collect this tax for constructions that are over 5 years old.

How does the Receita Federal calculate the INSS de obra tax?

The Receita Federal calculates the tax by multiplying the value of the labor involved in the construction (based on the labor value unit, or 'VAL') by the square footage of the building. This results in a total labor cost, which is then used to determine the INSS tax due.

What is the VAL (Valor Unitário de Mão de Obra), and how is it used?

The VAL is the average unit value of labor costs for construction in each state in Brazil. It is used by the Receita Federal to calculate the estimated labor cost for a construction project, which is then used to determine the INSS tax obligation.

What does the fator de ajuste do for taxpayers?

The fator de ajuste allows taxpayers to reduce the INSS tax due by declaring the actual labor costs paid during the construction process through the eSocial system. By doing this correctly, the taxpayer can achieve significant tax reductions, especially if the declaration is continuous and accurate.

What are the requirements for using the fator de ajuste?

To use the fator de ajuste, the construction project must have started after October 2021, and the taxpayer must declare labor costs through the eSocial system. This involves registering workers and reporting the wages paid to them on a monthly basis.

How does the INSS de obra tax reduction work for different project sizes?

For projects up to 350 square meters, the reduction is 50% of the INSS due if the taxpayer consistently declares and pays the labor tax monthly. For projects larger than 350 square meters, the reduction increases to 70%, reducing the total amount of tax owed.

What happens if a taxpayer fails to declare labor costs monthly?

If labor costs are not declared monthly, the taxpayer could face penalties, including fines and retroactive charges. It is crucial to maintain consistent declarations to avoid such penalties and benefit from the fator de ajuste.

Is it ethical to charge a fee based on the reduction achieved through the fator de ajuste?

It is generally considered ethical to charge a fee based on the reduction in INSS tax when applying the fator de ajuste, but caution is advised if a professional tries to charge a high fee for a project that is already exempt from the tax (e.g., due to the decadência, or statute of limitations). In these cases, charging for services that do not result in actual tax savings may be unethical.