Sao Paulo – Mixing individual and corporate accounts is among the worst mistakes made by entrepreneurs. And this happens when the definition of a pro-labore is waived, which is a monthly remuneration to the partner or to the partners who exercise a function in the company.
In many cases, what happens is the simple division of the money left over per month between the partners.
“If a business has two owners with equal shares, each one is entitled to 50% of the profit. But, if one of them works for the company – managing it, for example -, it is only fair that he be paid monthly for his service ”, says the doctor of accounting sciences Eric Barreto, professor at the Saint Paul business school.
“Pro-labore is like a salary,” he adds.
The ideal is that this value is calculated based on the market average for that particular function, always considering the size and sector of the organization, according to the expert.
If all members are active, the same rule applies, which justifies one receiving more than another, according to the activities they perform.
It is also possible that withdrawals differ from each other due to individual productivity. «It is when the partners establish that the pro-labore will have a fixed part and a variable part. The latter is paid to whoever brings a new customer, for example, or whoever is allocated to a project sold in which they will work more hours than the others, ”explains Barreto.
Paulo Sérgio Cereda, Sebrae’s regional manager, says that the withdrawal calculation always calls for “an assessment of the company’s current situation, its ability to pay and the impact on costs”. In the case of categories with class representation, it is still possible that there is a minimum floor to be respected.
For businesses that are starting or still do not generate dividends, nothing prevents working partners from being paid or taking very little. However, Cereda insists that from the beginning, the appropriate problems should be established. “By inserting them in the cost budget, the partners can set sales and billing goals that allow them to withdraw in the future,” he says.
This is especially important when planning to raise financial resources or even move the venture forward after a while. “Investors love to have everything right. And when he suspects some inconsistency in the pro-labore or in other aspects of the business, he already sees the risk of undergoing inspection and having problems afterwards ”, warns the Saint Paul professor.
One reason the corporate environment often ignores pro-labore is that it suffers more taxation than profit distribution. In addition to collecting income tax on the remuneration he receives, the partner who works still pays 11% of INSS. And the company bears the other 20%.
“If we looked at just that, we would think it preferable not to have pro-labore or reduce it to a minimum wage. But the government can understand that labor laws are being broken and that tax evasion is taking place, ”says Barreto.
The advantage of paying INSS is that the member can retire through the official social security system. But pro-labore, unlike a conventional salary, does not entitle you to FGTS, vacation or 13th salary. To guarantee these benefits, only if a clause about it is included in the pro-labore contract.
“This document needs to be written and signed, but there is no obligation to register it with a notary. It can be in the drawer, ”says the professor. (Folhapress)