FAQ - Frequenty Asked Questions
Frequenty asked questions answered by our professionls.
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01 A rescision in the first half of January, with indemnified notification, has the 13th salary on notification, but Sefip declines to declare 13th when the rescision happens in the first half of January. What to do?
Although there is a Normative Instruction that advises not to inform values regarding the advance notice in Sefip, many accounts prefer to declare these values so that the GPS guide of Sefip hits with the GPS value of the Payroll, thus avoiding the wear and tear on explaining this Difference for customers who often do not have the technical knowledge needed for this understanding. Also, in this way, the declared value is not incorrect, but stays above the required value. What happens is that Sefip simply does not accept the 13th information for rescissions that happened in the first half of January. To solve this, there are two ways:
1) do not declare the 13th and accept that the Leaf GPS Guide will have a different value from the GPS declared in Sefip, as allowed by the Normative Instruction.
2) Change the date of the withdrawal to 15/01, in this way Sefip will accept the value of 13º and the guide of Sefip will have the same value as the Leaf.
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02 Why is FAP for Simple Companies a 1?
Each company has its FAP, which must be consulted on the FAPWEB website annually, but for companies of Simples, the FAP does not influence the GPS calculation, since the company is exempt from the INSS Employee, and since FAP 1 is null, the Simple companies end up using the 1 for convenience, but the correct thing is to include the company's own FAP in the declaration, even if it does not influence the calculation of the guide, since the GFIP declaration is impeccable.
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03 The FPAS corresponding to the company's CNAE is the 736, but the company is opting for Simple, and Sefip is not accepting the option Simple for FPAS 736, how to solve?
According to Article 4 of Instruction Norm RFB 880/2008, the ME and EPP opting for the National Simple, included in the FPAS 736 code and for which the situation set forth in art. 1 of the RFB Normative Instruction No. 763/2007, shall use the FPAS 507 code to provide the information in the GFIP.
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04 What is the FAP to be used for IEC companies such as dentists and doctors?
According to question no. 26 of the Frequently Asked Questions file, available on the Social Security website for employers opting for Simples Nacional, Employers Individuals with CEI enrollment and non-profit entities, the FAP was not calculated. Thus, the FAP is null and void, which is 1.00.
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