{"id":2079,"date":"2024-10-01T17:40:33","date_gmt":"2024-10-01T20:40:33","guid":{"rendered":"https:\/\/multiploscontabil.com.br\/?p=2079"},"modified":"2024-12-27T10:00:08","modified_gmt":"2024-12-27T13:00:08","slug":"o-que-e-pro-labore-e-sua-obrigatoriedade","status":"publish","type":"post","link":"https:\/\/multiploscontabil.com.br\/?p=2079","title":{"rendered":"O que \u00e9 Pr\u00f3-labore?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2079\" class=\"elementor elementor-2079\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-156d2d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"156d2d3\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03d8bad\" data-id=\"03d8bad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-207e39d elementor-widget elementor-widget-text-editor\" data-id=\"207e39d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span>O pr\u00f3-labore \u00e9 um sal\u00e1rio (semelhante ao sal\u00e1rio) destinado aos s\u00f3cios que trabalham na empresa. Ele \u00e9 obrigat\u00f3rio para todo s\u00f3cio administrador, cotista ou titular da empresa, de acordo com o Artigo 12 da Lei n\u00ba 8.212 de 1991.<\/span><\/p><h3><span>Regras para o Pr\u00f3-labore:<\/span><\/h3><ul><li><span>O valor do pr\u00f3-labore n\u00e3o pode ser inferior ao sal\u00e1rio-m\u00ednimo vigente.<\/span><\/li><li><span>Se uma empresa n\u00e3o registrar o pagamento do pr\u00f3-labore corretamente no sistema cont\u00e1bil, poder\u00e1 sofrer preju\u00edzos, como multas do INSS aplicadas pela Receita Federal.<\/span><\/li><\/ul><h3><span>Tributa\u00e7\u00e3o:<\/span><\/h3><p><span>Para empresas optantes pelo Simples Nacional, o pr\u00f3-labore \u00e9 tributado com uma al\u00edquota de 11% para o INSS. Al\u00e9m disso, poder\u00e1 haver reten\u00e7\u00e3o de imposto de renda, caso o rendimento ultrapasse a faixa de isen\u00e7\u00e3o vigente.<\/span><\/p><h3><span>Exce\u00e7\u00f5es \u00e0 obrigatoriedade de retirada de pr\u00f3-labore:<\/span><\/h3><p><span>Existem situa\u00e7\u00f5es espec\u00edficas em que a retirada do pr\u00f3-labore n\u00e3o \u00e9 obrigat\u00f3ria, como:<\/span><\/p><ul><li><span>S\u00f3cios que n\u00e3o trabalham diretamente na empresa, mas apenas injetaram capital;<\/span><\/li><li><span>Empresas com dificuldades financeiras que n\u00e3o possam remunerar seus s\u00f3cios;<\/span><\/li><li><span>Empresas rec\u00e9m-abertas que ainda n\u00e3o obtiveram faturamento. Por exemplo, se a empresa foi aberta em fevereiro, mas come\u00e7ou a faturar apenas em agosto, o pagamento do pr\u00f3-labore dever\u00e1 come\u00e7ar a partir de agosto.<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O pr\u00f3-labore \u00e9 um sal\u00e1rio (semelhante ao sal\u00e1rio) destinado aos s\u00f3cios que trabalham na empresa. Ele \u00e9 obrigat\u00f3rio para todo s\u00f3cio administrador, cotista ou titular da empresa, de acordo com o Artigo 12 da Lei n\u00ba 8.212 de 1991. Regras para o Pr\u00f3-labore: O valor do pr\u00f3-labore n\u00e3o pode ser inferior ao sal\u00e1rio-m\u00ednimo vigente. Se [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2080,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[81],"tags":[75],"class_list":["post-2079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacoes","tag-pro-labore"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>O que \u00e9 Pr\u00f3-labore? - M\u00faltiplos Cont\u00e1bil<\/title>\n<meta name=\"description\" content=\"Entende o que \u00e9 pr\u00f3-labore, sua obrigatoriedade para s\u00f3cios-administradores e as regras de tributa\u00e7\u00e3o, al\u00e9m das abordagens para empresas em dificuldades financeiras ou rec\u00e9m-abertas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/multiploscontabil.com.br\/?p=2079\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O que \u00e9 Pr\u00f3-labore? 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