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Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
jul
01
2014
Confira as principais notícias do Informativo Dominus de Julho!

O Informativo de Julho, da Dominus, já está no ar! E você pode fazer o download em nosso site e saber, em primeira mão, de todas as novidades. Hoje, aqui no blog, falamos um pouco de cada destaque do mês, mas você pode ler o conteúdo na íntegra baixando o informativo. Confira!

Lucro Presumido – Receita Bruta na Administração de Imóveis

Após a publicação no DOU, do dia 07/04/2014, da Solução de Consulta nº 38, de 19/02/2014, agora também deverão compor a receita bruta das administradoras de imóveis os valores recebidos a título de despesas e danos de qualquer natureza. Eles devem constar na receita bruta para o cálculo do IRPJ.

Entre esses valores, estão: aluguéis decorrentes de locação, valores recebidos pelos locatários (referentes ao imóvel administrado), como despesas com água, energia e gás, além de conservação, higiene e limpeza em geral. Manutenção e vigilância dentro e fora do apartamento (como áreas comuns e elevadores) também devem constar. Além de impostos e outras taxas incidentes, como IPTU, taxa de livo e apólice de seguro.

Aumento na contratação de Microempreendedores

Todos os Microempreendedores (MEIs) devem pagar, agora, 20% a título de contribuição previdenciária patronal. Antes, apenas as categorias de hidráulica, eletricidade, pintura, alvenaria, carpintaria e de manutenção ou reparo de veículos tinham essa obrigação.

Segundo a Receita Federal, a medida é para evitar que empresas substituam empregados celetistas por MEIs, beneficiando o Governo na fiscalização de quem é mão de obra fixa.

O que fazer quando o empregado for preso?

Durante o tempo em que o empregado estiver preso, o empregador deve suspender o contrato de trabalho, recorrendo à certidão de recolhimento à prisão. Em vista disso, ele por escolher manter o vínculo empregatício ou rescindir o contrato com ou sem justa causa, sempre com a análise de especificidade do caso. Veja mais detalhes em nosso informativo.

Demissão por justa causa

Além de faltas e advertências com caráter pedagócio, o empregador pode se utilizar de demissão por justa causa quando houver uma falta grave. A rescisão contratual também pode ocorrer por reincidência de faltas leves e média, na qual o empregado perde direitos como aviso prévio, 13º salário, saque do FGTS, entre outros. Veja também, em nosso Informativo de Julho, em que casos aplicar a suspensão e a advertência.

Para mais novidades sobre o universo da contabilidade e da auditoria, acompanhe a Dominus também nas redes sociais: Facebook | Slideshare | Twitter.

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