Impacto das obrigações trabalhistas e previdenciárias sobre os recursos das creches conveniadas com o município de Fortaleza

Abstract

The entities that compose the Third Sector are legal people of private law, without lucrative ends, structuralized under the form of private association or foundation, being able to be qualified with a legal heading called social organizations. The governing with intention to stimulate the sprouting, as well as the maintenance of that already they existed, conferred to these some benefits tributaries, as for example, the immunity. To supply the expenditures, the three governmental spheres celebrate accords, that have as object the attendance of the infantile education. This instrument is intended to defray the costs with labor obligations, as established in the work plan. The present work aims to determine the remuneration of employees and labor and social security taxes owed by kindergartens that have agreements with the city of Fortaleza. To this end, a bibliographical and documental search, using tax calculation sheet, as well as surveys of the labor and social security charges, ways of fundraising. The research is qualitative in nature, exploratory-descriptive character, being used as search strategy a survey made in payroll and bank statements of the 51 nurseries that have agreements with the city of Fortaleza in the year 2011. Research has shown that no association benefits from tax incentives granted by the government, about payroll charges and the resource earmarked for the payment of labor obligations represent 87% of the total revenue from municipal agreements.