{"id":234,"date":"2023-08-02T16:56:06","date_gmt":"2023-08-02T16:56:06","guid":{"rendered":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/?page_id=234"},"modified":"2023-10-26T17:38:11","modified_gmt":"2023-10-26T17:38:11","slug":"home","status":"publish","type":"page","link":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"234\" class=\"elementor elementor-234\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04a0e24 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"04a0e24\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M500,97C126.7,96.3,0.8,19.8,0,0v100l1000,0V1C1000,19.4,873.3,97.8,500,97z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56dd75e\" data-id=\"56dd75e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bff9de5 elementor--h-position-center elementor--v-position-middle elementor-arrows-position-inside elementor-widget elementor-widget-slides\" data-id=\"bff9de5\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;arrows&quot;,&quot;transition&quot;:&quot;fade&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-slides-wrapper elementor-main-swiper swiper\" dir=\"ltr\" data-animation=\"zoomIn\">\n\t\t\t\t<div class=\"swiper-wrapper elementor-slides\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-0cbe4ec swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/quem-somos\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Solu\u00e7\u00f5es do tamanho da sua empresa<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-e8aae06 swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/quem-somos\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Contabilidade Digital Profissional<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div><div class=\"elementor-repeater-item-af4ab52 swiper-slide\"><div class=\"swiper-slide-bg elementor-ken-burns elementor-ken-burns--in\" role=\"img\"><\/div><div class=\"elementor-background-overlay\"><\/div><a class=\"swiper-slide-inner\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/quem-somos\/\"><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">Solu\u00e7\u00f5es do tamanho da sua empresa<\/div><div class=\"elementor-slide-description\">Vamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.<\/div><div  class=\"elementor-button elementor-slide-button elementor-size-sm\">Saiba mais<\/div><\/div><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous slide<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next slide<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ac8f71 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"6ac8f71\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c74f265\" data-id=\"c74f265\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-35625de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35625de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-d2a6885 elementor-invisible\" data-id=\"d2a6885\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:800}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-462426f elementor-widget elementor-widget-heading\" data-id=\"462426f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contabilidade al\u00e9m das expectativas!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f85efc elementor-widget elementor-widget-text-editor\" data-id=\"0f85efc\" 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<p>Com mais de 10 anos de experi\u00eancia, a <strong>Demonstra Cont\u00e1bil<\/strong> est\u00e1 apta a atender voc\u00ea e a sua empresa. N\u00e3o importa o tamanho da sua empresa, nossos profissionais est\u00e3o aguardando seu contato.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a45e6bb elementor-invisible\" data-id=\"a45e6bb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef5468e elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"ef5468e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"auxicon auxicon-briefcase\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tADMINISTRA\u00c7\u00c3O EMPRESARIAL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0139df6 elementor-widget elementor-widget-text-editor\" data-id=\"0139df6\" 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<p>A abertura de uma empresa consiste num processo com v\u00e1rias fases e pagamento de taxas e declara\u00e7\u00f5es \u00e0 Receita Federal. Cuidamos de todo esse processo para voc\u00ea, ou seja&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b026dc elementor-align-right elementor-widget elementor-widget-button\" data-id=\"3b026dc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/servicos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a15218d elementor-invisible\" data-id=\"a15218d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0558ca9 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"0558ca9\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t ASSESSORIA FISCAL\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d0182e elementor-widget elementor-widget-text-editor\" data-id=\"1d0182e\" 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<p>Atendimento das obriga\u00e7\u00f5es acess\u00f3rias, elabora\u00e7\u00e3o de todas as obriga\u00e7\u00f5es fiscais relativas ao Estado: GIA, ICMS, DIPI, DIPAM e TLIF, elabora\u00e7\u00e3o&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc7a186 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"bc7a186\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/servicos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-d2d228d elementor-invisible\" data-id=\"d2d228d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6415fcd elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"6415fcd\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRECURSOS HUMANOS\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6342f6f elementor-widget elementor-widget-text-editor\" data-id=\"6342f6f\" 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<p>A rotina trabalhista \u00e9 uma das mais importantes de uma empresa, e uma das rotinas com maior n\u00famero de obriga\u00e7\u00f5es e declara\u00e7\u00f5es. Por isso oferecemos assessoria trabalh&#8230;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae91298 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"ae91298\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/servicos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Clique aqui<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c458d8 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"9c458d8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/servicos\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conhe\u00e7a todos os servi\u00e7os<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d875d80 elementor-section-full_width elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"d875d80\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-99b3d08\" data-id=\"99b3d08\" data-element_type=\"column\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_direction&quot;:&quot;negative&quot;,&quot;motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1999999999999999555910790149937383830547332763671875,&quot;sizes&quot;:[]},&quot;motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:9,&quot;end&quot;:55}},&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:17,&quot;end&quot;:45}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d23129 elementor-widget elementor-widget-aux_modern_heading\" data-id=\"6d23129\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><span style=\"color: #DF3664\">Demonstra Cont\u00e1bil<\/span><br>mais de 10 anos de experi\u00eancia!<\/h2><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72128a6 elementor-widget elementor-widget-text-editor\" data-id=\"72128a6\" 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<p>Aqui voc\u00ea ir\u00e1 conhecer nossa filosofia de trabalho e nossos servi\u00e7os, al\u00e9m de poder nos contatar para tirar d\u00favidas, dar sugest\u00f5es, entre outras coisas. Prestamos servi\u00e7os referentes \u00e0s \u00e1reas cont\u00e1bil, trabalhista, fiscal e de documenta\u00e7\u00e3o para empresas, desde as pequenas at\u00e9 a ind\u00fastria de grande porte, al\u00e9m de pessoas f\u00edsicas e profissionais aut\u00f4nomos de diversos ramos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5216ba5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5216ba5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d9601b8\" data-id=\"d9601b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d80df31 elementor-view-framed elementor-shape-circle elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"d80df31\" data-element_type=\"widget\" id=\"mvv\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-rocket\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMiss\u00e3o\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOferecer as melhores solu\u00e7\u00f5es cont\u00e1beis com qualidade, agilidade e confiabilidade, para satisfazer as necessidades e expectativas dos nossos clientes, fornecedores, acionistas, colaboradores, governos e sociedade em geral.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-591762a\" data-id=\"591762a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de313f1 elementor-view-framed elementor-shape-circle elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"de313f1\" data-element_type=\"widget\" id=\"mvv\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-eye\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tVis\u00e3o\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tBusca incessante por solu\u00e7\u00f5es r\u00e1pidas e seguras com foco nas necessidades e expectativas dos clientes. Nosso sucesso \u00e9 consequ\u00eancia da satisfa\u00e7\u00e3o e confian\u00e7a de todos aqueles para os quais prestamos os nossos servi\u00e7os, raz\u00e3o pela qual nos consolidamos no disputado mercado de S\u00e3o Paulo.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-acbf460\" data-id=\"acbf460\" data-element_type=\"column\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1999999999999999555910790149937383830547332763671875,&quot;sizes&quot;:[]},&quot;motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:9,&quot;end&quot;:55}},&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:17,&quot;end&quot;:45}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d77ca1e elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"d77ca1e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"623\" height=\"696\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/empresa.png\" class=\"attachment-full size-full wp-image-502\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9de2923 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"9de2923\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5c0be1\" data-id=\"b5c0be1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f1418bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1418bc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a5a241b\" data-id=\"a5a241b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1703158 elementor-widget__width-auto elementor-widget elementor-widget-aux_modern_heading\" data-id=\"1703158\" data-element_type=\"widget\" data-widget_type=\"aux_modern_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"aux-widget-modern-heading\">\n            <div class=\"aux-widget-inner\"><h2 class=\"aux-modern-heading-primary\"><span style=\"color: #FF89AC\">Deseja mudar de contabilidade?<\/span><br>Fale conosco para ficar tranquilo!<\/h2><div class=\"aux-modern-heading-divider\"><\/div><\/div>\n        <\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c016589 elementor-align-center elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"c016589\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/5511900000000\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Chama no Whatsapp<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f35ff6c elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"f35ff6c\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9768545\" data-id=\"9768545\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-491da5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"491da5c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-d534e68\" data-id=\"d534e68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c462949 elementor-widget elementor-widget-heading\" data-id=\"c462949\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not\u00edcias Empresariais<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6a6155 elementor-widget elementor-widget-shortcode\" data-id=\"f6a6155\" data-element_type=\"widget\" id=\"not\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (3) - noticias - START -->\n<span id='csmi-2bba5c4a8edf57245076aab55694c15e' class='csmi csmi-bid-3 csmi-noticias'><link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.css\" \/>\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/fancybox\/3.0.47\/jquery.fancybox.min.js\"><\/script>\n<div>27\/08\/2026 - <a data-fancybox data-src=\"#news12416\" href=\"javascript:;\" class=\"tool\" title=\"Lei 15.377\/2026: o que as empresas devem fazer\">Lei 15.377\/2026: o que as empresas devem fazer...<\/a><\/div> \n\t\t\t<div id=\"news12416\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Lei 15.377\/2026: o que as empresas devem fazer<\/h2><br \/><br \/>\n\t\t\t\t<p>A legisla\u00e7\u00e3o obriga empresas a informar os empregados sobre vacina\u00e7\u00e3o, HPV, preven\u00e7\u00e3o ao c\u00e2ncer, acesso ao diagn\u00f3stico e aus\u00eancia remunerada para exames preventivos.<div><br><\/div><div>A Lei n\u00ba 15.377\/2026 est\u00e1 em vigor desde 6 de abril de 2026 e acrescentou \u00e0 CLT deveres de comunica\u00e7\u00e3o sobre sa\u00fade preventiva. A norma n\u00e3o estabeleceu per\u00edodo de adapta\u00e7\u00e3o. Portanto, a empresa que ainda n\u00e3o estruturou o procedimento deve regularizar a comunica\u00e7\u00e3o e a documenta\u00e7\u00e3o interna.<\/div><div><br><\/div><div>O que a Lei n\u00ba 15.377\/2026 mudou na CLT<\/div><div>A lei incluiu o artigo 169-A na CLT. O dispositivo determina que os empregadores informem os empregados sobre campanhas oficiais de vacina\u00e7\u00e3o, preven\u00e7\u00e3o ao papilomav\u00edrus humano, o HPV, e preven\u00e7\u00e3o aos c\u00e2nceres de mama, do colo do \u00fatero e de pr\u00f3stata. A informa\u00e7\u00e3o tamb\u00e9m deve abranger o acesso ao diagn\u00f3stico e o direito de aus\u00eancia para exames preventivos.<\/div><div><br><\/div><div>Quais empresas precisam cumprir a obriga\u00e7\u00e3o<\/div><div>A lei n\u00e3o criou exce\u00e7\u00f5es por porte, n\u00famero de empregados, regime tribut\u00e1rio ou atividade econ\u00f4mica. Em termos pr\u00e1ticos, a obriga\u00e7\u00e3o alcan\u00e7a empregadores com empregados regidos pela CLT, inclusive microempresas e empresas optantes pelo Simples Nacional.<\/div><div><br><\/div><div>Empresas sem empregados celetistas n\u00e3o t\u00eam, naquele momento, destinat\u00e1rios para a comunica\u00e7\u00e3o. Se houver contrata\u00e7\u00e3o, a obriga\u00e7\u00e3o passa a ser relevante. Situa\u00e7\u00f5es espec\u00edficas, como trabalho tempor\u00e1rio, terceiriza\u00e7\u00e3o ou v\u00ednculos discutidos judicialmente, exigem avalia\u00e7\u00e3o do caso concreto.<\/div><div><br><\/div><div>O que precisa constar no comunicado<\/div><div>O texto deve ser simples, verific\u00e1vel e \u00fatil. Recomenda-se informar as campanhas oficiais vigentes, os temas de preven\u00e7\u00e3o previstos na lei, os canais de acesso aos servi\u00e7os de sa\u00fade, o limite da aus\u00eancia remunerada, o documento aceito para comprova\u00e7\u00e3o e o setor respons\u00e1vel por receber a solicita\u00e7\u00e3o.<\/div><div><br><\/div><div>Informar n\u00e3o significa obrigar<\/div><div>A norma cria um dever de comunica\u00e7\u00e3o e conscientiza\u00e7\u00e3o. Ela n\u00e3o autoriza a empresa a impor vacina\u00e7\u00e3o ou exames de maneira indiscriminada. Decis\u00f5es sobre sa\u00fade devem respeitar a legisla\u00e7\u00e3o aplic\u00e1vel, a orienta\u00e7\u00e3o dos profissionais de sa\u00fade, a privacidade e as particularidades de cada atividade.<\/div><div><br><\/div><div>Com que frequ\u00eancia os comunicados devem ser enviados<\/div><div>A Lei n\u00ba 15.377\/2026 n\u00e3o fixa periodicidade semanal, mensal ou anual. A empresa precisa adotar uma frequ\u00eancia capaz de manter a informa\u00e7\u00e3o atualizada e comprov\u00e1vel. Uma rotina segura combina comunica\u00e7\u00e3o inicial, refor\u00e7os peri\u00f3dicos e novas divulga\u00e7\u00f5es quando houver campanha oficial relevante ou altera\u00e7\u00e3o do procedimento interno.<\/div><div><br><\/div><div>A informa\u00e7\u00e3o deve ficar permanentemente acess\u00edvel<\/div><div>Al\u00e9m dos envios, \u00e9 recomend\u00e1vel manter a orienta\u00e7\u00e3o em canal acess\u00edvel, como intranet, mural, aplicativo corporativo ou manual do empregado. A empresa deve garantir que trabalhadores sem acesso habitual a e-mail tamb\u00e9m recebam o conte\u00fado.<\/div><div><br><\/div><div>Como funciona a aus\u00eancia para exames preventivos<\/div><div>O inciso XII do artigo 473 da CLT passou a prever aus\u00eancia sem preju\u00edzo do sal\u00e1rio por at\u00e9 tr\u00eas dias, no total, em cada per\u00edodo de 12 meses de trabalho, para a realiza\u00e7\u00e3o de exames preventivos de c\u00e2ncer e de HPV, mediante comprova\u00e7\u00e3o.<\/div><div><br><\/div><div>O limite n\u00e3o \u00e9 concedido para cada exame nem para cada doen\u00e7a. Trata-se de at\u00e9 tr\u00eas dias no total do per\u00edodo de 12 meses. Os dias n\u00e3o precisam ser consecutivos.<\/div><div><br><\/div><div>Qual documento o empregado deve apresentar<\/div><div>A CLT exige comprova\u00e7\u00e3o, mas n\u00e3o define um \u00fanico formul\u00e1rio. A empresa pode solicitar declara\u00e7\u00e3o de comparecimento, atestado ou documento equivalente que identifique o atendimento e o per\u00edodo necess\u00e1rio. O procedimento deve ser proporcional e n\u00e3o deve exigir resultado, diagn\u00f3stico ou informa\u00e7\u00f5es cl\u00ednicas al\u00e9m do necess\u00e1rio.<\/div><div><br><\/div><div>Documentos de sa\u00fade e LGPD<\/div><div>Dados de sa\u00fade s\u00e3o dados pessoais sens\u00edveis. O acesso deve ficar restrito \u00e0s pessoas que realmente precisam administrar a aus\u00eancia, com armazenamento seguro, reten\u00e7\u00e3o adequada e uso limitado \u00e0 finalidade trabalhista. Evite circular documentos cl\u00ednicos por grupos ou caixas de e-mail sem controle.<\/div><div><br><\/div><div>Como comprovar o cumprimento da lei<\/div><div>O apoio ajuda a alinhar a comunica\u00e7\u00e3o ao fluxo de aus\u00eancias e \u00e0 documenta\u00e7\u00e3o da folha.<\/div><div><br><\/div><div>Modelo de e-mail corporativo para os empregados<\/div><div>O modelo abaixo deve ser adaptado aos canais e respons\u00e1veis da empresa.<\/div><div><br><\/div><div>Antes do envio, preencha todos os campos entre colchetes. Salve a vers\u00e3o efetivamente enviada e a respectiva evid\u00eancia de entrega.<\/div><div><br><\/div><div>Existe multa pelo descumprimento<\/div><div>A Lei n\u00ba 15.377\/2026 n\u00e3o criou uma multa di\u00e1ria ou mensal espec\u00edfica por atraso no envio do comunicado. Como o artigo 169-A foi inserido no cap\u00edtulo de seguran\u00e7a e medicina do trabalho da CLT, o descumprimento pode ser enquadrado administrativamente no artigo 201, conforme a fiscaliza\u00e7\u00e3o e o caso concreto.<\/div><div><br><\/div><div>A tabela administrativa do Minist\u00e9rio do Trabalho e Emprego consultada para esta publica\u00e7\u00e3o indica, para infra\u00e7\u00f5es de medicina do trabalho, valores de R$ 415,87 a R$ 4.160,89. O enquadramento, a grada\u00e7\u00e3o e o valor aplic\u00e1vel dependem da autoridade competente e das circunst\u00e2ncias da autua\u00e7\u00e3o. Como as tabelas podem ser atualizadas, os valores precisam ser confirmados na data de eventual fiscaliza\u00e7\u00e3o.<\/div><div><br><\/div><div>Aten\u00e7\u00e3o: n\u00e3o existe um n\u00famero autom\u00e1tico de dias de atraso que gere multa. O risco come\u00e7a com o descumprimento da obriga\u00e7\u00e3o e aumenta quando a empresa n\u00e3o consegue demonstrar provid\u00eancias, atualiza\u00e7\u00e3o e alcance da comunica\u00e7\u00e3o.<\/div><div><br><\/div><div>Como regularizar a empresa<\/div><div>defina o respons\u00e1vel interno pela comunica\u00e7\u00e3o;<\/div><div>revise o procedimento de aus\u00eancias e os documentos aceitos;<\/div><div>adapte o modelo de e-mail e envie-o a todos os empregados;<\/div><div>disponibilize o conte\u00fado em canal permanente e acess\u00edvel;<\/div><div>registre o envio, a entrega e as atualiza\u00e7\u00f5es;<\/div><div>inclua o tema na admiss\u00e3o e programe revis\u00e3o peri\u00f3dica;<\/div><div>restrinja o tratamento de documentos de sa\u00fade.<\/div><div>Comunica\u00e7\u00e3o precisa produzir entendimento<\/div><div>O objetivo n\u00e3o \u00e9 apenas gerar um registro de envio. A informa\u00e7\u00e3o precisa chegar aos empregados em linguagem compreens\u00edvel, por canal adequado e com orienta\u00e7\u00e3o clara sobre como agir. Esse cuidado reduz d\u00favidas, protege dados sens\u00edveis e fortalece a prova de conformidade.<\/div><div><br><\/div><div>Perguntas frequentes<\/div><div>A lei se aplica a empresas do Simples Nacional?<\/div><div>Sim. A norma n\u00e3o prev\u00ea dispensa por regime tribut\u00e1rio.<\/div><div><br><\/div><div>Existe n\u00famero m\u00ednimo de empregados?<\/div><div>N\u00e3o. Havendo empregado regido pela CLT, a obriga\u00e7\u00e3o deve ser considerada.<\/div><div><br><\/div><div>O comunicado precisa ser mensal?<\/div><div>N\u00e3o. A lei n\u00e3o fixa periodicidade. A empresa deve manter comunica\u00e7\u00e3o atualizada, acess\u00edvel e comprov\u00e1vel.<\/div><div><br><\/div><div>Os tr\u00eas dias valem para cada tipo de exame?<\/div><div>N\u00e3o. S\u00e3o at\u00e9 tr\u00eas dias no total em cada per\u00edodo de 12 meses de trabalho.<\/div><div><br><\/div><div>Os dias precisam ser consecutivos?<\/div><div>N\u00e3o. Podem ser utilizados em datas diferentes, dentro do limite legal e mediante comprova\u00e7\u00e3o.<\/div><div><br><\/div><div>H\u00e1 multa autom\u00e1tica pelo atraso?<\/div><div>N\u00e3o h\u00e1 multa di\u00e1ria ou mensal criada pela Lei n\u00ba 15.377\/2026. Pode haver autua\u00e7\u00e3o administrativa conforme o enquadramento da fiscaliza\u00e7\u00e3o._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Por Cleiton Celini e Gledson Alves<\/em><\/p>\n\t\t\t<\/div><div>27\/08\/2026 - <a data-fancybox data-src=\"#news12417\" href=\"javascript:;\" class=\"tool\" title=\"Sal\u00e1rio m\u00ednimo de R$ 1.741 em 2027 pode elevar despesas da Uni\u00e3o\">Sal\u00e1rio m\u00ednimo de R$ 1.741 em 2027 pode elevar d...<\/a><\/div> \n\t\t\t<div id=\"news12417\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Sal\u00e1rio m\u00ednimo de R$ 1.741 em 2027 pode elevar despesas da Uni\u00e3o<\/h2><br \/><br \/>\n\t\t\t\t<p>O sal\u00e1rio m\u00ednimo projetado em R$ 1.741 para 2027 pode gerar cerca de R$ 49,6 bilh\u00f5es em despesas prim\u00e1rias adicionais para a Uni\u00e3o, conforme simula\u00e7\u00e3o baseada no Projeto de Lei de Diretrizes Or\u00e7ament\u00e1rias (PLDO) de 2027. O valor representa um aumento de R$ 120 em rela\u00e7\u00e3o ao piso de R$ 1.621 vigente em 2026.<div><br><\/div><div>O c\u00e1lculo considera a estimativa das Consultorias de Or\u00e7amento da C\u00e2mara dos Deputados e do Senado Federal de que cada R$ 1 de aumento no sal\u00e1rio m\u00ednimo acrescenta R$ 413,2 milh\u00f5es \u00e0s despesas prim\u00e1rias.<\/div><div><br><\/div><div>A proje\u00e7\u00e3o ainda n\u00e3o corresponde ao valor definitivo do piso nem a uma estimativa oficial atualizada do impacto total nas contas p\u00fablicas. O detalhamento dever\u00e1 constar no Projeto de Lei Or\u00e7ament\u00e1ria Anual (PLOA) de 2027, que deve ser encaminhado ao Congresso Nacional at\u00e9 31 de agosto de 2026.<\/div><div><br><\/div><div>Proje\u00e7\u00e3o do sal\u00e1rio m\u00ednimo foi revisada<\/div><div>O PLDO apresentado em abril previa um sal\u00e1rio m\u00ednimo de R$ 1.717 para 2027. A nova proje\u00e7\u00e3o, de R$ 1.741, \u00e9 R$ 24 superior \u00e0 estimativa inicial.<\/div><div><br><\/div><div>A revis\u00e3o tamb\u00e9m alterou a estimativa de impacto sobre as despesas prim\u00e1rias da Uni\u00e3o. Em compara\u00e7\u00e3o com o cen\u00e1rio considerado no PLDO, o aumento projetado nas despesas \u00e9 de aproximadamente R$ 9,9 bilh\u00f5es.<\/div><div><br><\/div><div>A atualiza\u00e7\u00e3o ocorreu ap\u00f3s a divulga\u00e7\u00e3o da nova proje\u00e7\u00e3o para o piso pelo ministro da Fazenda, Dario Durigan, na segunda-feira (24).<\/div><div><br><\/div><div>O valor de R$ 1.741 corresponde, atualmente, a uma alta nominal de 7,4% sobre o sal\u00e1rio m\u00ednimo de 2026.<\/div><div><br><\/div><div>Benef\u00edcios vinculados ao piso pressionam despesas<\/div><div>O efeito fiscal do reajuste est\u00e1 relacionado \u00e0 vincula\u00e7\u00e3o do sal\u00e1rio m\u00ednimo a diversas despesas obrigat\u00f3rias. Entre elas est\u00e3o aposentadorias e pens\u00f5es do INSS, BPC, abono salarial e seguro-desemprego.<\/div><div><br><\/div><div>O PLDO tamb\u00e9m aponta que a altera\u00e7\u00e3o do piso afeta a arrecada\u00e7\u00e3o do Regime Geral de Previd\u00eancia Social (RGPS), j\u00e1 que o sal\u00e1rio m\u00ednimo influencia a base de c\u00e1lculo de parte das contribui\u00e7\u00f5es previdenci\u00e1rias.<\/div><div><br><\/div><div>Segundo o economista-chefe da Warren Investimentos, Felipe Salto, aproximadamente dois ter\u00e7os dos benef\u00edcios previdenci\u00e1rios est\u00e3o vinculados ao sal\u00e1rio m\u00ednimo.<\/div><div><br><\/div><div>A Constitui\u00e7\u00e3o estabelece o piso nacional como refer\u00eancia m\u00ednima para determinados benef\u00edcios previdenci\u00e1rios. Assim, a altera\u00e7\u00e3o do valor tamb\u00e9m repercute sobre os pagamentos vinculados a essa refer\u00eancia.<\/div><div><br><\/div><div>Impacto l\u00edquido considera arrecada\u00e7\u00e3o do RGPS<\/div><div>A simula\u00e7\u00e3o do PLDO considera tamb\u00e9m o aumento da arrecada\u00e7\u00e3o previdenci\u00e1ria provocado pela eleva\u00e7\u00e3o do sal\u00e1rio m\u00ednimo. Para cada R$ 1 de reajuste, a estimativa \u00e9 de R$ 8,2 milh\u00f5es adicionais em receitas do RGPS.<\/div><div><br><\/div><div>Com a compensa\u00e7\u00e3o dessa arrecada\u00e7\u00e3o, o impacto sobre o resultado prim\u00e1rio \u00e9 estimado em R$ 405 milh\u00f5es para cada R$ 1 de aumento.<\/div><div><br><\/div><div>Aplicado ao reajuste de R$ 120 considerado na proje\u00e7\u00e3o atual, o impacto l\u00edquido sobre o resultado prim\u00e1rio seria de aproximadamente R$ 48,6 bilh\u00f5es.<\/div><div><br><\/div><div>O resultado l\u00edquido, portanto, considera tanto a eleva\u00e7\u00e3o das despesas obrigat\u00f3rias quanto a receita adicional estimada para o RGPS.<\/div><div><br><\/div><div>Regra de c\u00e1lculo ainda pode alterar o valor<\/div><div>O sal\u00e1rio m\u00ednimo de R$ 1.741 \u00e9 uma proje\u00e7\u00e3o e poder\u00e1 ser modificado at\u00e9 a defini\u00e7\u00e3o do valor para 2027. Isso ocorre porque o c\u00e1lculo considera indicadores que ainda n\u00e3o est\u00e3o fechados.<\/div><div><br><\/div><div>A regra de corre\u00e7\u00e3o combina a infla\u00e7\u00e3o medida pelo INPC acumulado em 12 meses at\u00e9 novembro com o crescimento do PIB de dois anos antes.<\/div><div><br><\/div><div>Segundo Felipe Salto, como o INPC utilizado no c\u00e1lculo ainda ser\u00e1 definido, a proje\u00e7\u00e3o do piso poder\u00e1 sofrer altera\u00e7\u00f5es.<\/div><div><br><\/div><div>Debate sobre efeitos fiscais do reajuste<\/div><div>Para Felipe Salto, a vincula\u00e7\u00e3o do sal\u00e1rio m\u00ednimo a despesas previdenci\u00e1rias e assistenciais mant\u00e9m o tema relacionado \u00e0s contas p\u00fablicas. O economista tamb\u00e9m avalia que a discuss\u00e3o sobre a rela\u00e7\u00e3o entre a pol\u00edtica de sal\u00e1rio m\u00ednimo e a Previd\u00eancia dever\u00e1 considerar os efeitos econ\u00f4micos, sociais e fiscais.<\/div><div><br><\/div><div>Em 2024, foi estabelecida uma regra para limitar o ganho real do sal\u00e1rio m\u00ednimo ao crescimento das despesas permitido pelo Novo Arcabou\u00e7o Fiscal. Segundo Salto, a quest\u00e3o dever\u00e1 voltar a ser discutida.<\/div><div><br><\/div><div>O CEO da MA7 Capital, Andr\u00e9 Matos, afirmou que o reajuste pode produzir efeitos distintos na economia, ao mesmo tempo em que amplia o poder de compra e gera press\u00e3o sobre despesas p\u00fablicas vinculadas ao piso.<\/div><div><br><\/div><div>Impacto para a classe cont\u00e1bil<\/div><div>Para profissionais da contabilidade, a proje\u00e7\u00e3o do sal\u00e1rio m\u00ednimo representa um par\u00e2metro a ser acompanhado na elabora\u00e7\u00e3o de planejamentos e proje\u00e7\u00f5es para 2027.<\/div><div><br><\/div><div>A eventual altera\u00e7\u00e3o do piso tamb\u00e9m deve ser considerada em c\u00e1lculos que tenham o sal\u00e1rio m\u00ednimo como refer\u00eancia, especialmente aqueles relacionados \u00e0 folha de pagamento e \u00e0s obriga\u00e7\u00f5es previdenci\u00e1rias.<\/div><div><br><\/div><div>Como o valor ainda n\u00e3o \u00e9 definitivo, a atualiza\u00e7\u00e3o das proje\u00e7\u00f5es dever\u00e1 acompanhar a divulga\u00e7\u00e3o dos pr\u00f3ximos par\u00e2metros oficiais e, posteriormente, a defini\u00e7\u00e3o do sal\u00e1rio m\u00ednimo para 2027._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>27\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es Poder360<\/em><\/p>\n\t\t\t<\/div><div>26\/08\/2026 - <a data-fancybox data-src=\"#news12412\" href=\"javascript:;\" class=\"tool\" title=\"Calote institucionalizado: d\u00edvida judicial de S\u00e3o Paulo supera R$ 70 bilh\u00f5es sob novo regime de precat\u00f3rios\">Calote institucionalizado: d\u00edvida judicial de S\u00e3...<\/a><\/div> \n\t\t\t<div id=\"news12412\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Calote institucionalizado: d\u00edvida judicial de S\u00e3o Paulo supera R$ 70 bilh\u00f5es sob novo regime de precat\u00f3rios<\/h2><br \/><br \/>\n\t\t\t\t<p>A fila de precat\u00f3rios, que consistem em requisi\u00e7\u00f5es de pagamento das d\u00edvidas judiciais do poder p\u00fablico (governo federal, estados e munic\u00edpios), preocupa especialmente os credores paulistas, j\u00e1 que tanto o Estado quanto o Munic\u00edpio de S\u00e3o Paulo acumulam mais de R$ 70 bilh\u00f5es em d\u00edvidas judiciais, fato que amplia o tempo de espera para o recebimento dos valores reconhecidos pela Justi\u00e7a.<div><br><\/div><div>A fila pode se alongar ainda mais com a Emenda Constitucional n\u00ba 136\/2025, promulgada em setembro de 2025, que instituiu um novo regime para o pagamento de precat\u00f3rios por estados e munic\u00edpios. Contestada pela Ordem dos Advogados do Brasil (OAB) no Supremo Tribunal Federal (STF), a medida \u00e9 analisada pelo ministro Luiz Fux e, segundo a entidade, promete perpetuar a inadimpl\u00eancia dos entes p\u00fablicos ao ampliar o tempo necess\u00e1rio para a quita\u00e7\u00e3o dessas d\u00edvidas. Especialistas em Direito P\u00fablico avaliam que, a depender da capacidade fiscal de cada ente, a liquida\u00e7\u00e3o dos estoques de requisi\u00e7\u00f5es levar\u00e1 at\u00e9 duas d\u00e9cadas ou mais.<\/div><div><br><\/div><div>Atualmente, de acordo com a Procuradoria-Geral do Estado de S\u00e3o Paulo (PGE-SP), somente o Estado possui cerca de R$ 33,5 bilh\u00f5es em precat\u00f3rios, distribu\u00eddos entre mais de 270 mil credores. Na capital paulista, a situa\u00e7\u00e3o segue a mesma tend\u00eancia. Desde 2023, R$ 17,3 bilh\u00f5es em precat\u00f3rios acabaram incorporados \u00e0 fila de pagamentos. S\u00f3 em 2025, foram registrados R$ 8,4 bilh\u00f5es em novas obriga\u00e7\u00f5es judiciais, enquanto houve o d\u00e9bito de apenas R$ 4 bilh\u00f5es. Como consequ\u00eancia, a d\u00edvida do Munic\u00edpio de S\u00e3o Paulo, que, hoje, ainda paga os valores referentes a 2009, se aproxima de R$ 40 bilh\u00f5es.<\/div><div><br><\/div><div>Nesse contexto, cresce a procura por alternativas previstas em lei, como a cess\u00e3o de cr\u00e9dito, que permite antecipar o recebimento do montante. \u201cO fluxo come\u00e7a com a obten\u00e7\u00e3o de uma senten\u00e7a judicial transitada em julgado, ou seja, sem possibilidade de recurso, contra um ente p\u00fablico. A partir da\u00ed, existem quatro etapas: expedi\u00e7\u00e3o do precat\u00f3rio pelo tribunal competente ao ente devedor; inclus\u00e3o do valor no or\u00e7amento p\u00fablico do exerc\u00edcio seguinte; pagamento na ordem cronol\u00f3gica de apresenta\u00e7\u00e3o, respeitando prefer\u00eancias legais (idosos, portadores de doen\u00e7as graves, entre outros previstos em lei); bem como libera\u00e7\u00e3o dos valores\u201d, explica Herbert Camilo, CEO da Anttecipe.com.<\/div><div><br><\/div><div>Tipos de precat\u00f3rios<\/div><div>Os precat\u00f3rios s\u00e3o classificados conforme o ente p\u00fablico devedor e cada esfera possui as suas pr\u00f3prias din\u00e2micas de pagamento, or\u00e7amentos e prazos. As requisi\u00e7\u00f5es federais surgem quando a Uni\u00e3o Federal deve pagar. J\u00e1 os precat\u00f3rios estaduais resultam de a\u00e7\u00f5es contra os governos estaduais, incluindo secretarias e universidades p\u00fablicas. As requisi\u00e7\u00f5es municipais, por fim, decorrem de condena\u00e7\u00f5es contra prefeituras e c\u00e2maras municipais.<\/div><div><br><\/div><div>O cen\u00e1rio brasileiro<\/div><div>O Brasil concentra um dos maiores volumes de a\u00e7\u00f5es judiciais do mundo e um sistema de pagamentos que se arrasta por longos anos. O grande problema est\u00e1 na dura\u00e7\u00e3o do processo, que pode demorar d\u00e9cadas. \u201c\u00c9 nesse contexto de espera prolongada - \u00e0s vezes, de mais de 15 anos, como \u00e9 o caso do munic\u00edpio de S\u00e3o Paulo - que o trabalhador pode enfrentar grandes dificuldades. O tempo de pagamento extremamente longo pode comprometer a sa\u00fade financeira familiar e atrapalhar os planos e sonhos do brasileiro\u201d, acrescenta Herbert.<\/div><div><br><\/div><div>Alternativa legal: a cess\u00e3o de cr\u00e9dito<\/div><div>A venda do precat\u00f3rio ou da a\u00e7\u00e3o trabalhista por meio da cess\u00e3o de cr\u00e9dito est\u00e1 prevista no artigo 286 do C\u00f3digo Civil. Empresas especializadas nesse segmento analisam o processo, apresentam uma proposta de compra e, ap\u00f3s o aceite e a assinatura do contrato, realizam o pagamento em at\u00e9 24 horas. Para a\u00e7\u00f5es trabalhistas, o valor m\u00ednimo costuma ser de R$ 20 mil e, para precat\u00f3rios, de R$ 50 mil._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Anttecipe.com<\/em><\/p>\n\t\t\t<\/div><div>26\/08\/2026 - <a data-fancybox data-src=\"#news12413\" href=\"javascript:;\" class=\"tool\" title=\"PL cria medidas para evitar descontos indevidos e ass\u00e9dio financeiro\">PL cria medidas para evitar descontos indevidos e ...<\/a><\/div> \n\t\t\t<div id=\"news12413\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>PL cria medidas para evitar descontos indevidos e ass\u00e9dio financeiro<\/h2><br \/><br \/>\n\t\t\t\t<p>O Projeto de Lei (PL) 3150\/26 prop\u00f5e a cria\u00e7\u00e3o da Lei de Defesa do Trabalhador Endividado, com regras para proteger sal\u00e1rios, aposentadorias, pens\u00f5es e outras verbas de subsist\u00eancia contra pr\u00e1ticas abusivas relacionadas \u00e0 oferta e contrata\u00e7\u00e3o de cr\u00e9dito. A proposta est\u00e1 em an\u00e1lise na C\u00e2mara dos Deputados e estabelece requisitos para opera\u00e7\u00f5es de cr\u00e9dito, inclusive aquelas contratadas digitalmente e descontadas em folha.<div><br><\/div><div>De autoria do deputado Marcos Tavares (PDT-RJ), o texto determina que cada opera\u00e7\u00e3o de cr\u00e9dito tenha autoriza\u00e7\u00e3o expressa, individualizada e verific\u00e1vel do tomador. Nas contrata\u00e7\u00f5es realizadas por meios digitais, a proposta prev\u00ea ainda um intervalo m\u00ednimo de 48 horas entre a apresenta\u00e7\u00e3o da oferta e a confirma\u00e7\u00e3o do contrato.<\/div><div><br><\/div><div>O projeto tamb\u00e9m estabelece medidas contra renova\u00e7\u00f5es n\u00e3o autorizadas, portabilidade sem confirma\u00e7\u00e3o, cobran\u00e7as n\u00e3o solicitadas e abordagens consideradas abusivas na oferta de empr\u00e9stimos.<\/div><div><br><\/div><div>Quais pr\u00e1ticas de cr\u00e9dito seriam proibidas<\/div><div>Entre as medidas previstas est\u00e1 a proibi\u00e7\u00e3o de ofertas de empr\u00e9stimos em ambientes de trabalho ou por canais corporativos sem autoriza\u00e7\u00e3o. O texto tamb\u00e9m impede a renova\u00e7\u00e3o autom\u00e1tica de contratos e a realiza\u00e7\u00e3o de portabilidade sem confirma\u00e7\u00e3o do trabalhador.<\/div><div><br><\/div><div>A cobran\u00e7a de tarifas ou seguros que n\u00e3o tenham sido solicitados tamb\u00e9m seria proibida. A proposta estabelece ainda que informa\u00e7\u00f5es obtidas em raz\u00e3o da rela\u00e7\u00e3o de trabalho n\u00e3o poder\u00e3o ser utilizadas para oferecer empr\u00e9stimos sem base legal.<\/div><div><br><\/div><div>O PL caracteriza como ass\u00e9dio financeiro abordagens que utilizem press\u00e3o psicol\u00f3gica, cria\u00e7\u00e3o artificial de urg\u00eancia, promessas enganosas ou explora\u00e7\u00e3o da vulnerabilidade do trabalhador para estimular a contrata\u00e7\u00e3o de cr\u00e9dito.<\/div><div><br><\/div><div>Antes da assinatura do contrato, as institui\u00e7\u00f5es dever\u00e3o fornecer informa\u00e7\u00f5es detalhadas sobre a opera\u00e7\u00e3o. Em situa\u00e7\u00f5es de suspeita de fraude ou desconto indevido, o trabalhador poder\u00e1 contestar a cobran\u00e7a junto \u00e0 institui\u00e7\u00e3o financeira ou ao empregador.<\/div><div><br><\/div><div>O que muda para o cr\u00e9dito consignado<\/div><div>O projeto prop\u00f5e altera\u00e7\u00f5es no C\u00f3digo de Defesa do Consumidor e na Lei 10.820\/03, que regulamenta o cr\u00e9dito consignado em folha de pagamento. A inten\u00e7\u00e3o \u00e9 incluir regras adicionais de transpar\u00eancia e prote\u00e7\u00e3o para quem contrata esse tipo de opera\u00e7\u00e3o.<\/div><div><br><\/div><div>Entre as obriga\u00e7\u00f5es previstas est\u00e1 a disponibiliza\u00e7\u00e3o de demonstrativos que apresentem de forma clara o credor, o valor da parcela e o saldo devedor.<\/div><div><br><\/div><div>O empregador n\u00e3o ser\u00e1 considerado garantidor da d\u00edvida contratada pelo trabalhador. Tamb\u00e9m n\u00e3o ser\u00e1 responsabilizado pela opera\u00e7\u00e3o, exceto quando houver comprova\u00e7\u00e3o de participa\u00e7\u00e3o ou omiss\u00e3o dolosa.<\/div><div><br><\/div><div>A proposta estabelece, portanto, obriga\u00e7\u00f5es espec\u00edficas para o fornecimento de informa\u00e7\u00f5es relacionadas aos descontos realizados em folha, sem transferir automaticamente ao empregador a responsabilidade pela d\u00edvida.<\/div><div><br><\/div><div>Como o projeto est\u00e1 relacionado ao endividamento<\/div><div>A justificativa do projeto relaciona as medidas propostas \u00e0 prote\u00e7\u00e3o da renda utilizada para a subsist\u00eancia dos trabalhadores. O autor afirma que sal\u00e1rio, aposentadoria, pens\u00e3o e outras verbas destinadas \u00e0 manuten\u00e7\u00e3o do indiv\u00edduo n\u00e3o devem ser tratados apenas como garantias de mercado.<\/div><div><br><\/div><div>Dados citados no texto mostram que, segundo a Confedera\u00e7\u00e3o Nacional do Com\u00e9rcio de Bens, Servi\u00e7os e Turismo (CNC), quase 82% das fam\u00edlias estavam endividadas em julho.<\/div><div><br><\/div><div>Do total, cerca de 30% possu\u00edam d\u00edvidas em atraso, enquanto mais de 12% n\u00e3o teriam condi\u00e7\u00f5es de quitar os d\u00e9bitos.<\/div><div><br><\/div><div>Nesse contexto, o PL estabelece mecanismos voltados \u00e0 autoriza\u00e7\u00e3o das opera\u00e7\u00f5es, \u00e0 transpar\u00eancia das condi\u00e7\u00f5es contratadas e \u00e0 contesta\u00e7\u00e3o de descontos considerados indevidos ou decorrentes de fraude.<\/div><div><br><\/div><div>Pr\u00f3ximas etapas do PL 3150\/26<\/div><div>O Projeto de Lei 3150\/26 ser\u00e1 analisado em car\u00e1ter conclusivo pelas comiss\u00f5es de Trabalho; de Defesa do Consumidor; de Finan\u00e7as e Tributa\u00e7\u00e3o; e de Constitui\u00e7\u00e3o e Justi\u00e7a e de Cidadania.<\/div><div><br><\/div><div>Para que as medidas propostas sejam transformadas em lei, o texto ainda precisar\u00e1 ser aprovado pela C\u00e2mara dos Deputados e pelo Senado Federal.<\/div><div><br><\/div><div>At\u00e9 essa etapa, as regras previstas no projeto n\u00e3o produzem efeitos como legisla\u00e7\u00e3o vigente, pois ainda dependem da tramita\u00e7\u00e3o e aprova\u00e7\u00e3o nas duas Casas do Congresso Nacional.<\/div><div><br><\/div><div>Para profissionais da contabilidade, a proposta envolve principalmente situa\u00e7\u00f5es relacionadas \u00e0 folha de pagamento, aos descontos consignados e \u00e0 apresenta\u00e7\u00e3o de informa\u00e7\u00f5es sobre opera\u00e7\u00f5es de cr\u00e9dito contratadas pelos trabalhadores.<\/div><div><br><\/div><div>Caso o texto seja aprovado, empregadores e gestores ter\u00e3o de observar as exig\u00eancias relativas aos demonstrativos de consignados, incluindo a identifica\u00e7\u00e3o do credor, o valor das parcelas e o saldo devedor.<\/div><div><br><\/div><div>O projeto tamb\u00e9m delimita a responsabilidade do empregador sobre as d\u00edvidas dos trabalhadores, estabelecendo que a empresa n\u00e3o ser\u00e1 garantidora das opera\u00e7\u00f5es nem responder\u00e1 pela contrata\u00e7\u00e3o, salvo nas hip\u00f3teses previstas no pr\u00f3prio texto._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>26\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es Ag\u00eancia C\u00e2mara de Not\u00edcias<\/em><\/p>\n\t\t\t<\/div><div>25\/08\/2026 - <a data-fancybox data-src=\"#news12405\" href=\"javascript:;\" class=\"tool\" title=\"Caged mostra 921,6 mil empregos criados no primeiro semestre: onde est\u00e3o as oportunidades?\">Caged mostra 921,6 mil empregos criados no primeir...<\/a><\/div> \n\t\t\t<div id=\"news12405\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Caged mostra 921,6 mil empregos criados no primeiro semestre: onde est\u00e3o as oportunidades?<\/h2><br \/><br \/>\n\t\t\t\t<p>Segundo dados do Novo Caged, o Brasil criou 921.645 empregos formais entre janeiro e junho de 2026. O resultado representa saldo positivo entre admiss\u00f5es e desligamentos e mostra que as oportunidades estiveram concentradas principalmente no setor de servi\u00e7os, seguido pela constru\u00e7\u00e3o e pela ind\u00fastria.<div><br><\/div><div>O levantamento do Minist\u00e9rio do Trabalho e Emprego tamb\u00e9m permite identificar onde a gera\u00e7\u00e3o de vagas foi mais intensa e quais \u00e1reas concentraram as principais oportunidades no primeiro semestre do ano.<\/div><div><br><\/div><div>Servi\u00e7os lideram cria\u00e7\u00e3o de empregos<\/div><div>O setor de Servi\u00e7os foi o principal respons\u00e1vel pela gera\u00e7\u00e3o de empregos formais no primeiro semestre, com saldo de 571.926 vagas, crescimento de 2,5%.<\/div><div><br><\/div><div>Dentro do setor, o maior destaque ficou para as atividades de administra\u00e7\u00e3o p\u00fablica, defesa, seguridade social, educa\u00e7\u00e3o, sa\u00fade e servi\u00e7os sociais, que juntas criaram 208.737 empregos no per\u00edodo.<\/div><div><br><\/div><div>O resultado refor\u00e7a a concentra\u00e7\u00e3o das oportunidades em \u00e1reas ligadas \u00e0 presta\u00e7\u00e3o de servi\u00e7os, atendimento, educa\u00e7\u00e3o e sa\u00fade, segmentos que continuam entre os principais respons\u00e1veis pela abertura de vagas formais no pa\u00eds.<\/div><div><br><\/div><div>Constru\u00e7\u00e3o e ind\u00fastria tamb\u00e9m se destacam<\/div><div>Depois dos servi\u00e7os, a Constru\u00e7\u00e3o apresentou o segundo maior saldo do semestre, com 168.962 novos postos de trabalho.<\/div><div><br><\/div><div>A Ind\u00fastria aparece na sequ\u00eancia, com a cria\u00e7\u00e3o de 143.442 vagas formais entre janeiro e junho. Os dois setores seguem como importantes fontes de oportunidades para trabalhadores em atividades operacionais, t\u00e9cnicas e especializadas.<\/div><div><br><\/div><div>O saldo positivo tamb\u00e9m foi registrado em outros grandes grupamentos da economia, enquanto apenas um dos cinco principais setores apresentou resultado negativo no acumulado do semestre.<\/div><div><br><\/div><div>Junho fecha com saldo positivo em todos os setores<\/div><div>Somente em junho, o mercado formal criou 145.161 vagas, resultado que levou o estoque de empregos com carteira assinada para mais de 48 milh\u00f5es de v\u00ednculos ativos.<\/div><div><br><\/div><div>Diferentemente do acumulado semestral, em junho os cinco grandes setores da economia apresentaram saldo positivo. Os Servi\u00e7os novamente lideraram, com 74.514 vagas, seguidos pela Agropecu\u00e1ria, com 22.898 postos, e pelo Com\u00e9rcio, com 19.177.<\/div><div><br><\/div><div>A Ind\u00fastria gerou 14.438 empregos no m\u00eas, enquanto a Constru\u00e7\u00e3o abriu 14.136 vagas.<\/div><div><br><\/div><div>Onde est\u00e3o as oportunidades?<\/div><div>Os n\u00fameros indicam que trabalhadores em busca de recoloca\u00e7\u00e3o ou de novas oportunidades devem observar especialmente os setores que mantiveram maior ritmo de contrata\u00e7\u00e3o no semestre.<\/div><div><br><\/div><div>Entre as \u00e1reas que concentraram a gera\u00e7\u00e3o de vagas est\u00e3o:<\/div><div><br><\/div><div>Servi\u00e7os de sa\u00fade e assist\u00eancia social;<\/div><div>Educa\u00e7\u00e3o;<\/div><div>Atividades administrativas e de apoio;<\/div><div>Constru\u00e7\u00e3o civil;<\/div><div>Ind\u00fastria e atividades de produ\u00e7\u00e3o;<\/div><div>Com\u00e9rcio e atendimento;<\/div><div>Agropecu\u00e1ria e atividades relacionadas ao setor rural.<\/div><div>O perfil das oportunidades, no entanto, varia conforme a regi\u00e3o e o n\u00edvel de qualifica\u00e7\u00e3o exigido. Enquanto algumas vagas est\u00e3o concentradas em atividades operacionais, outros segmentos demandam profissionais t\u00e9cnicos e especializados.<\/div><div><br><\/div><div>Resultado mostra desacelera\u00e7\u00e3o em rela\u00e7\u00e3o aos meses anteriores<\/div><div>Apesar do saldo expressivo de 921,6 mil empregos no primeiro semestre, o ritmo de cria\u00e7\u00e3o de vagas mostrou desacelera\u00e7\u00e3o ao longo de alguns meses de 2026.<\/div><div><br><\/div><div>Em maio, por exemplo, o saldo havia sido de 72.960 postos, enquanto junho registrou uma recupera\u00e7\u00e3o, com 145.161 novas vagas. No acumulado at\u00e9 maio, o pa\u00eds havia criado 767.326 empregos formais, n\u00famero que avan\u00e7ou para 921.645 ap\u00f3s o resultado de junho.<\/div><div><br><\/div><div>Dados divulgados posteriormente tamb\u00e9m apontaram que o mercado de trabalho formal continuou crescendo, mas em um ritmo mais moderado no acumulado do ano, o que indica aten\u00e7\u00e3o para a evolu\u00e7\u00e3o das contrata\u00e7\u00f5es no segundo semestre.<\/div><div><br><\/div><div>Mercado de trabalho segue como principal fonte de oportunidades<\/div><div>O resultado do Novo Caged mostra que, mesmo diante de um cen\u00e1rio econ\u00f4mico marcado por juros elevados e maior cautela das empresas, o mercado formal continuou criando vagas no primeiro semestre.<\/div><div><br><\/div><div>Para quem busca emprego, os dados indicam que Servi\u00e7os, Constru\u00e7\u00e3o e Ind\u00fastria concentraram as maiores oportunidades no per\u00edodo, com destaque adicional para \u00e1reas relacionadas \u00e0 sa\u00fade, educa\u00e7\u00e3o e servi\u00e7os administrativos.<\/div><div><br><\/div><div>A distribui\u00e7\u00e3o das vagas tamb\u00e9m refor\u00e7a a import\u00e2ncia de acompanhar os dados regionais e setoriais. Afinal, embora o saldo nacional seja positivo, as oportunidades dispon\u00edveis dependem das caracter\u00edsticas econ\u00f4micas de cada estado e munic\u00edpio.<\/div><div><br><\/div><div>Com mais de 921 mil novas vagas formais criadas em seis meses, o desempenho do mercado de trabalho mant\u00e9m espa\u00e7o para novas contrata\u00e7\u00f5es, mas a evolu\u00e7\u00e3o dos pr\u00f3ximos dados do Caged ser\u00e1 determinante para indicar se o ritmo de gera\u00e7\u00e3o de empregos continuar\u00e1 positivo no segundo semestre._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>25\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>25\/08\/2026 - <a data-fancybox data-src=\"#news12406\" href=\"javascript:;\" class=\"tool\" title=\"Reforma Tribut\u00e1ria inicia split payment com regras diferentes para pequenas empresas\">Reforma Tribut\u00e1ria inicia split payment com regra...<\/a><\/div> \n\t\t\t<div id=\"news12406\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Reforma Tribut\u00e1ria inicia split payment com regras diferentes para pequenas empresas<\/h2><br \/><br \/>\n\t\t\t\t<p>A implementa\u00e7\u00e3o do split payment, mecanismo criado pela Reforma Tribut\u00e1ria para separar automaticamente os tributos do valor pago em uma opera\u00e7\u00e3o, ter\u00e1 alcance limitado em 2027. Microempresas que permanecerem integralmente no Simples Nacional ficar\u00e3o fora do sistema no primeiro ano de funcionamento, assim como opera\u00e7\u00f5es realizadas com consumidores pessoa f\u00edsica.<div><br><\/div><div>A informa\u00e7\u00e3o foi apresentada nesta segunda-feira (24) pela presidente da Confedera\u00e7\u00e3o Nacional das Institui\u00e7\u00f5es Financeiras (CNF),&nbsp; Cristiane Coelho, , em discuss\u00e3o sobre a implementa\u00e7\u00e3o da Reforma Tribut\u00e1ria. Segundo ela, o mecanismo ser\u00e1 inicialmente facultativo e voltado a empresas dos regimes de Lucro Real, Lucro Presumido e Simples h\u00edbrido.<\/div><div><br><\/div><div>A medida \u00e9 relevante para as micro e pequenas empresas porque o modelo de arrecada\u00e7\u00e3o poderia alterar o fluxo financeiro das opera\u00e7\u00f5es. No split payment, a parcela correspondente ao IBS e \u00e0 CBS \u00e9 separada no momento do pagamento e direcionada ao Fisco, enquanto o restante \u00e9 disponibilizado ao fornecedor.<\/div><div><br><\/div><div>Como funcionar\u00e1 o split payment?<\/div><div>O split payment foi criado para automatizar o recolhimento dos novos tributos sobre o consumo.<\/div><div><br><\/div><div>Na pr\u00e1tica, em vez de a empresa receber o valor integral da venda para posteriormente calcular e recolher os tributos, o sistema permite que a parcela referente ao IBS e \u00e0 CBS seja segregada no momento da liquida\u00e7\u00e3o financeira.<\/div><div><br><\/div><div>O mecanismo tamb\u00e9m busca facilitar a apropria\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios pelas empresas e reduzir o risco de inadimpl\u00eancia e sonega\u00e7\u00e3o.<\/div><div><br><\/div><div>A implementa\u00e7\u00e3o, por\u00e9m, n\u00e3o ocorrer\u00e1 de uma \u00fanica vez. Para 2027, a previs\u00e3o \u00e9 de utiliza\u00e7\u00e3o facultativa e com alcance mais restrito.<\/div><div><br><\/div><div>Quem poder\u00e1 utilizar o mecanismo em 2027?<\/div><div>No primeiro momento, o split payment estar\u00e1 dispon\u00edvel para opera\u00e7\u00f5es entre empresas e poder\u00e1 ser utilizado por neg\u00f3cios enquadrados no Lucro Real, Lucro Presumido ou Simples Nacional que adotarem o modelo h\u00edbrido.<\/div><div><br><\/div><div>J\u00e1 as empresas que permanecerem no Simples Nacional tradicional n\u00e3o estar\u00e3o submetidas ao mecanismo.<\/div><div><br><\/div><div>O chamado Simples h\u00edbrido permite que a empresa continue no regime simplificado para os demais tributos, mas recolha IBS e CBS pelo regime regular. Essa escolha ser\u00e1 importante porque altera a forma de apura\u00e7\u00e3o dos novos tributos e pode influenciar a gera\u00e7\u00e3o e o aproveitamento de cr\u00e9ditos na cadeia.<\/div><div><br><\/div><div>Microempresas do Simples n\u00e3o ter\u00e3o split payment<\/div><div>Para a microempresa que permanecer integralmente no Simples Nacional, a principal consequ\u00eancia \u00e9 que n\u00e3o haver\u00e1 reten\u00e7\u00e3o autom\u00e1tica de IBS e CBS por meio do split payment em 2027, de acordo com as informa\u00e7\u00f5es apresentadas sobre a implementa\u00e7\u00e3o do sistema.<\/div><div><br><\/div><div>Isso significa que essas empresas n\u00e3o precisar\u00e3o adaptar seu fluxo de recebimento ao mecanismo apenas porque o sistema come\u00e7ar\u00e1 a funcionar no pr\u00f3ximo ano.<\/div><div><br><\/div><div>A situa\u00e7\u00e3o muda, contudo, para quem decidir aderir ao modelo h\u00edbrido. Nesse caso, a empresa passa a recolher IBS e CBS fora da guia \u00fanica do Simples e poder\u00e1 entrar no universo de opera\u00e7\u00f5es alcan\u00e7adas pelo split payment.<\/div><div><br><\/div><div>Por isso, a escolha entre permanecer no modelo tradicional ou adotar o Simples h\u00edbrido dever\u00e1 considerar n\u00e3o apenas a carga tribut\u00e1ria, mas tamb\u00e9m cr\u00e9ditos tribut\u00e1rios, perfil dos clientes, fluxo de caixa e estrutura operacional.<\/div><div><br><\/div><div>Consumidor pessoa f\u00edsica tamb\u00e9m fica fora<\/div><div>Outra limita\u00e7\u00e3o prevista para 2027 envolve as vendas destinadas ao consumidor final pessoa f\u00edsica.<\/div><div><br><\/div><div>Segundo a informa\u00e7\u00e3o divulgada pela Folha de S. Paulo, o mecanismo n\u00e3o ser\u00e1 utilizado nessas opera\u00e7\u00f5es no primeiro ano. A implementa\u00e7\u00e3o inicial ser\u00e1 concentrada nas transa\u00e7\u00f5es B2B, ou seja, realizadas entre empresas.<\/div><div><br><\/div><div>A diferen\u00e7a \u00e9 importante porque o funcionamento do split payment est\u00e1 diretamente relacionado \u00e0 possibilidade de identificar a opera\u00e7\u00e3o, o pagamento e os tributos envolvidos na transa\u00e7\u00e3o.<\/div><div><br><\/div><div>Pagamentos por cart\u00e3o ficam de fora inicialmente<\/div><div>Outro ponto destacado na implementa\u00e7\u00e3o inicial \u00e9 que o split payment n\u00e3o estar\u00e1 dispon\u00edvel, no come\u00e7o, para pagamentos realizados por cart\u00e3o de cr\u00e9dito.<\/div><div><br><\/div><div>A previs\u00e3o \u00e9 que o mecanismo seja inicialmente utilizado em meios como boleto, transfer\u00eancia eletr\u00f4nica (TED), transfer\u00eancia eletr\u00f4nica de fundos (TEF) e Pix.<\/div><div><br><\/div><div>A limita\u00e7\u00e3o faz parte da implementa\u00e7\u00e3o gradual do sistema e deve ser considerada pelas empresas na prepara\u00e7\u00e3o dos processos financeiros e fiscais para 2027.<\/div><div><br><\/div><div>Escolha do Simples h\u00edbrido deve ocorrer em setembro<\/div><div>Para as empresas do Simples Nacional, a discuss\u00e3o sobre o split payment est\u00e1 diretamente relacionada a uma decis\u00e3o que dever\u00e1 ser tomada ainda em 2026.<\/div><div><br><\/div><div>As empresas poder\u00e3o optar pelo regime regular de IBS e CBS para o primeiro semestre de 2027 entre 1\u00ba e 30 de setembro de 2026. A escolha ter\u00e1 efeitos a partir de janeiro de 2027 e ser\u00e1 v\u00e1lida para o per\u00edodo correspondente.<\/div><div><br><\/div><div>A decis\u00e3o exige avalia\u00e7\u00e3o individual de cada neg\u00f3cio. Empresas que vendem principalmente para outras pessoas jur\u00eddicas, por exemplo, podem ter interesse em analisar o modelo h\u00edbrido por causa da din\u00e2mica de cr\u00e9ditos tribut\u00e1rios na cadeia.<\/div><div><br><\/div><div>J\u00e1 neg\u00f3cios concentrados em consumidores finais podem encontrar menos vantagens na mudan\u00e7a, dependendo de sua estrutura.<\/div><div><br><\/div><div>Sistema deve avan\u00e7ar durante a transi\u00e7\u00e3o<\/div><div>A implementa\u00e7\u00e3o limitada em 2027 n\u00e3o significa que o split payment ficar\u00e1 restrito a esse formato.<\/div><div><br><\/div><div>A Reforma Tribut\u00e1ria prev\u00ea uma transi\u00e7\u00e3o gradual at\u00e9 2033, per\u00edodo em que empresas, sistemas de pagamento e administra\u00e7\u00f5es tribut\u00e1rias dever\u00e3o adaptar processos \u00e0 nova estrutura de tributa\u00e7\u00e3o sobre o consumo.<\/div><div><br><\/div><div>Assim, o primeiro ano dever\u00e1 funcionar tamb\u00e9m como uma etapa de implementa\u00e7\u00e3o e testes do modelo.<\/div><div><br><\/div><div>Para micro e pequenas empresas, a principal recomenda\u00e7\u00e3o \u00e9 acompanhar as regras e avaliar com anteced\u00eancia a op\u00e7\u00e3o pelo Simples tradicional ou pelo modelo h\u00edbrido. A decis\u00e3o poder\u00e1 afetar a forma de recolhimento do IBS e da CBS, o aproveitamento de cr\u00e9ditos e a gest\u00e3o financeira a partir de 2027._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>25\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es da Folha de S. Paulo<\/em><\/p>\n\t\t\t<\/div><div>25\/08\/2026 - <a data-fancybox data-src=\"#news12407\" href=\"javascript:;\" class=\"tool\" title=\"Receita Federal quer incluir mais 50 benef\u00edcios na declara\u00e7\u00e3o de ren\u00fancias fiscais\">Receita Federal quer incluir mais 50 benef\u00edcios n...<\/a><\/div> \n\t\t\t<div id=\"news12407\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Receita Federal quer incluir mais 50 benef\u00edcios na declara\u00e7\u00e3o de ren\u00fancias fiscais<\/h2><br \/><br \/>\n\t\t\t\t<p>A Receita Federal avalia ampliar o conjunto de informa\u00e7\u00f5es que as empresas precisam declarar sobre incentivos, ren\u00fancias e benef\u00edcios fiscais. A discuss\u00e3o ocorre ap\u00f3s os dados informados por contribuintes por meio da Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria (Dirbi) indicarem cerca de R$ 100 bilh\u00f5es em benef\u00edcios fiscais usufru\u00eddos em apenas tr\u00eas meses. Ao Globo, a Receita diz avaliar mais 50 benef\u00edcios a serem declarados pelas empresas.<div><br><\/div><div>A inten\u00e7\u00e3o \u00e9 aumentar o acompanhamento das ren\u00fancias tribut\u00e1rias e ampliar a quantidade de benef\u00edcios submetidos \u00e0 declara\u00e7\u00e3o. A Dirbi \u00e9 o instrumento utilizado pelas empresas para informar \u00e0 Receita os benef\u00edcios fiscais de que usufruem, permitindo identificar os valores envolvidos e os respectivos tratamentos tribut\u00e1rios.<\/div><div><br><\/div><div>A movimenta\u00e7\u00e3o ocorre em meio ao esfor\u00e7o de ampliar a transpar\u00eancia sobre os gastos tribut\u00e1rios e de obter informa\u00e7\u00f5es mais detalhadas sobre os benef\u00edcios concedidos \u00e0s pessoas jur\u00eddicas.<\/div><div><br><\/div><div>Dirbi permite identificar benef\u00edcios utilizados pelas empresas<\/div><div>A Dirbi foi criada para reunir informa\u00e7\u00f5es sobre incentivos, ren\u00fancias, benef\u00edcios e imunidades de natureza tribut\u00e1ria usufru\u00eddos pelas empresas. A partir dos dados apresentados, a Receita consegue acompanhar quais benef\u00edcios est\u00e3o sendo utilizados e os valores associados a essas concess\u00f5es.<\/div><div><br><\/div><div>Entre as informa\u00e7\u00f5es relacionadas aos benef\u00edcios est\u00e3o a identifica\u00e7\u00e3o do incentivo ou ren\u00fancia, sua base legal e o valor dos tributos que deixaram de ser recolhidos em raz\u00e3o da utiliza\u00e7\u00e3o do benef\u00edcio.<\/div><div><br><\/div><div>A declara\u00e7\u00e3o tamb\u00e9m permite acompanhar o per\u00edodo fiscal a partir do qual a frui\u00e7\u00e3o do benef\u00edcio foi reconhecida pela Receita Federal. Os dados servem, portanto, para organizar as informa\u00e7\u00f5es sobre os tratamentos tribut\u00e1rios diferenciados concedidos \u00e0s pessoas jur\u00eddicas.<\/div><div><br><\/div><div>O volume informado pelos contribuintes refor\u00e7ou a discuss\u00e3o sobre a necessidade de ampliar o alcance da obriga\u00e7\u00e3o. A avalia\u00e7\u00e3o da Receita ocorre justamente ap\u00f3s os valores declarados alcan\u00e7arem aproximadamente R$ 100 bilh\u00f5es no per\u00edodo de tr\u00eas meses considerado.<\/div><div><br><\/div><div>Receita pode aumentar lista de benef\u00edcios declarados<\/div><div>A amplia\u00e7\u00e3o em an\u00e1lise envolve o n\u00famero de benef\u00edcios que precisam ser informados pelas empresas na Dirbi. Com mais informa\u00e7\u00f5es, a Receita poder\u00e1 ampliar o acompanhamento dos incentivos e das ren\u00fancias tribut\u00e1rias existentes.<\/div><div><br><\/div><div>A declara\u00e7\u00e3o atualmente abrange um conjunto de benef\u00edcios definido pela regulamenta\u00e7\u00e3o da Receita Federal. A possibilidade de expans\u00e3o significa que outras situa\u00e7\u00f5es poder\u00e3o passar a integrar o conjunto de informa\u00e7\u00f5es exigidas dos contribuintes.<\/div><div><br><\/div><div>A medida est\u00e1 relacionada ao objetivo de aumentar a transpar\u00eancia sobre os benef\u00edcios fiscais e permitir uma avalia\u00e7\u00e3o mais ampla dos valores envolvidos. O acompanhamento tamb\u00e9m fornece informa\u00e7\u00f5es para o debate sobre os gastos tribut\u00e1rios.<\/div><div><br><\/div><div>Para as empresas, uma eventual amplia\u00e7\u00e3o da lista significar\u00e1 a necessidade de verificar se os benef\u00edcios utilizados est\u00e3o sujeitos \u00e0 declara\u00e7\u00e3o e se as informa\u00e7\u00f5es correspondentes est\u00e3o sendo corretamente apuradas e transmitidas.<\/div><div><br><\/div><div>O que os dados sobre ren\u00fancias fiscais mostram?<\/div><div>Os valores registrados na Dirbi permitem dimensionar o montante de tributos que deixam de ser recolhidos em raz\u00e3o da utiliza\u00e7\u00e3o de benef\u00edcios fiscais pelas empresas. A declara\u00e7\u00e3o re\u00fane essas informa\u00e7\u00f5es de forma estruturada para acompanhamento pela administra\u00e7\u00e3o tribut\u00e1ria.<\/div><div><br><\/div><div>A disponibiliza\u00e7\u00e3o dos dados tamb\u00e9m amplia a visibilidade sobre os incentivos utilizados pelo setor empresarial. Dessa forma, \u00e9 poss\u00edvel identificar quais tratamentos tribut\u00e1rios est\u00e3o sendo informados e qual o valor associado a eles.<\/div><div><br><\/div><div>A Receita utiliza as informa\u00e7\u00f5es declaradas pelas empresas para acompanhar a frui\u00e7\u00e3o dos benef\u00edcios. A amplia\u00e7\u00e3o da obriga\u00e7\u00e3o poder\u00e1 aumentar a quantidade de dados dispon\u00edveis para esse acompanhamento.<\/div><div><br><\/div><div>O avan\u00e7o da declara\u00e7\u00e3o ocorre em um cen\u00e1rio no qual os valores informados j\u00e1 atingiram a marca de aproximadamente R$ 100 bilh\u00f5es em tr\u00eas meses, segundo os dados que motivaram a discuss\u00e3o sobre a expans\u00e3o.<\/div><div><br><\/div><div>Empresas devem acompanhar mudan\u00e7as na obriga\u00e7\u00e3o<\/div><div>A eventual amplia\u00e7\u00e3o da Dirbi exige aten\u00e7\u00e3o das empresas que utilizam incentivos, ren\u00fancias ou benef\u00edcios fiscais. A identifica\u00e7\u00e3o correta dos tratamentos tribut\u00e1rios aplicados \u00e9 necess\u00e1ria para determinar quais informa\u00e7\u00f5es devem ser prestadas \u00e0 Receita Federal.<\/div><div><br><\/div><div>A an\u00e1lise tamb\u00e9m envolve a rela\u00e7\u00e3o entre os benef\u00edcios efetivamente utilizados e as respectivas bases legais. Esse controle permite que as informa\u00e7\u00f5es declaradas estejam vinculadas aos tratamentos tribut\u00e1rios usufru\u00eddos pela empresa.<\/div><div><br><\/div><div>A expans\u00e3o da obriga\u00e7\u00e3o poder\u00e1 aumentar o conjunto de informa\u00e7\u00f5es que precisam ser levantadas antes da transmiss\u00e3o da Dirbi. Por isso, o acompanhamento das regras da Receita Federal passa a integrar a rotina de controle das empresas benefici\u00e1rias.<\/div><div><br><\/div><div>A discuss\u00e3o ainda est\u00e1 relacionada \u00e0 amplia\u00e7\u00e3o da transpar\u00eancia sobre as ren\u00fancias fiscais. A Dirbi \u00e9 o instrumento utilizado para coletar essas informa\u00e7\u00f5es e permitir o acompanhamento dos benef\u00edcios concedidos \u00e0s pessoas jur\u00eddicas.<\/div><div><br><\/div><div>Impactos para a classe cont\u00e1bil<\/div><div>Para os profissionais da contabilidade, uma eventual amplia\u00e7\u00e3o da Dirbi poder\u00e1 aumentar o volume de informa\u00e7\u00f5es que precisam ser levantadas, conferidas e transmitidas pelas empresas que utilizam benef\u00edcios fiscais. O controle das bases legais e dos valores envolvidos tende a ganhar import\u00e2ncia na prepara\u00e7\u00e3o da declara\u00e7\u00e3o.<\/div><div><br><\/div><div>A an\u00e1lise dos benef\u00edcios utilizados tamb\u00e9m exige integra\u00e7\u00e3o entre as informa\u00e7\u00f5es fiscais e os registros mantidos pelas empresas. Com a possibilidade de inclus\u00e3o de novos benef\u00edcios no rol da Dirbi, os profissionais dever\u00e3o acompanhar as altera\u00e7\u00f5es promovidas pela Receita Federal para identificar novas exig\u00eancias.<\/div><div><br><\/div><div>O crescimento dos valores declarados refor\u00e7a a relev\u00e2ncia da Dirbi como instrumento de acompanhamento dos incentivos fiscais. Para a classe cont\u00e1bil, o tema envolve tanto o cumprimento da obriga\u00e7\u00e3o acess\u00f3ria quanto o controle adequado das informa\u00e7\u00f5es que demonstram a frui\u00e7\u00e3o dos benef\u00edcios tribut\u00e1rios._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>25\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Com informa\u00e7\u00f5es O Globo<\/em><\/p>\n\t\t\t<\/div><div>24\/08\/2026 - <a data-fancybox data-src=\"#news12404\" href=\"javascript:;\" class=\"tool\" title=\"Vale-alimenta\u00e7\u00e3o ter\u00e1 mudan\u00e7as em novembro de 2026; veja novas regras para empresas e trabalhadores\">Vale-alimenta\u00e7\u00e3o ter\u00e1 mudan\u00e7as em novembro de ...<\/a><\/div> \n\t\t\t<div id=\"news12404\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Vale-alimenta\u00e7\u00e3o ter\u00e1 mudan\u00e7as em novembro de 2026; veja novas regras para empresas e trabalhadores<\/h2><br \/><br \/>\n\t\t\t\t<p>Empresas e trabalhadores devem ficar atentos \u00e0s mudan\u00e7as envolvendo vale-alimenta\u00e7\u00e3o (VA) e vale-refei\u00e7\u00e3o (VR) previstas para novembro de 2026. O novo marco regulat\u00f3rio do Programa de Alimenta\u00e7\u00e3o do Trabalhador (PAT) estabeleceu um cronograma de adequa\u00e7\u00e3o do mercado que avan\u00e7a neste segundo semestre.<div><br><\/div><div>As altera\u00e7\u00f5es foram estabelecidas pelo Decreto n\u00ba 12.712\/2025, que modificou a regulamenta\u00e7\u00e3o do PAT e estabeleceu novas regras para empresas benefici\u00e1rias, operadoras dos cart\u00f5es e estabelecimentos comerciais.<\/div><div><br><\/div><div>Entre os principais pontos est\u00e3o a interoperabilidade entre os arranjos de pagamento, limites para determinadas taxas e regras destinadas a ampliar a aceita\u00e7\u00e3o dos benef\u00edcios.<\/div><div><br><\/div><div>Para departamentos pessoais, RH e profissionais da contabilidade, as mudan\u00e7as exigem aten\u00e7\u00e3o aos contratos mantidos pelas empresas e \u00e0s condi\u00e7\u00f5es utilizadas na concess\u00e3o do aux\u00edlio-alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>O que muda no vale-alimenta\u00e7\u00e3o em 2026?<\/div><div>Uma das principais mudan\u00e7as \u00e9 a amplia\u00e7\u00e3o da interoperabilidade no sistema de alimenta\u00e7\u00e3o do trabalhador.<\/div><div><br><\/div><div>O objetivo \u00e9 reduzir barreiras entre diferentes arranjos e ampliar a utiliza\u00e7\u00e3o dos cart\u00f5es destinados \u00e0 alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>Na pr\u00e1tica, o novo modelo busca evitar que o trabalhador fique limitado exclusivamente \u00e0 rede credenciada de uma determinada operadora, aumentando as possibilidades de utiliza\u00e7\u00e3o do benef\u00edcio em estabelecimentos habilitados para essa finalidade.<\/div><div><br><\/div><div>A implementa\u00e7\u00e3o, entretanto, segue o cronograma estabelecido na regulamenta\u00e7\u00e3o e exige adapta\u00e7\u00f5es das empresas que operam o sistema.<\/div><div><br><\/div><div>Por isso, empregadores devem acompanhar a adequa\u00e7\u00e3o dos fornecedores contratados e verificar se os servi\u00e7os estar\u00e3o compat\u00edveis com as novas exig\u00eancias dentro dos prazos previstos.<\/div><div><br><\/div><div>Interoperabilidade deve ampliar aceita\u00e7\u00e3o dos cart\u00f5es<\/div><div>Atualmente, \u00e9 comum que um supermercado, restaurante ou outro estabelecimento aceite determinadas bandeiras de VA ou VR e n\u00e3o trabalhe com outras.<\/div><div><br><\/div><div>A interoperabilidade busca justamente reduzir essa fragmenta\u00e7\u00e3o.<\/div><div><br><\/div><div>Com a mudan\u00e7a, diferentes participantes do sistema dever\u00e3o conseguir operar de forma integrada, ampliando a rede dispon\u00edvel ao trabalhador.<\/div><div><br><\/div><div>Isso n\u00e3o significa, entretanto, que o benef\u00edcio poder\u00e1 ser utilizado livremente para qualquer tipo de compra.<\/div><div><br><\/div><div>A destina\u00e7\u00e3o continua sendo exclusivamente alimentar.<\/div><div><br><\/div><div>O Decreto n\u00ba 12.712\/2025 refor\u00e7a que os recursos concedidos no \u00e2mbito do PAT devem ser utilizados para o pagamento de refei\u00e7\u00f5es em restaurantes e estabelecimentos similares ou para a aquisi\u00e7\u00e3o de g\u00eaneros aliment\u00edcios em estabelecimentos comerciais, conforme a modalidade contratada.<\/div><div><br><\/div><div>Uso continua restrito \u00e0 alimenta\u00e7\u00e3o<\/div><div>As mudan\u00e7as n\u00e3o transformam VA e VR em cart\u00f5es de livre utiliza\u00e7\u00e3o.<\/div><div><br><\/div><div>A Lei n\u00ba 14.442\/2022 j\u00e1 determina que as import\u00e2ncias pagas pelo empregador a t\u00edtulo de aux\u00edlio-alimenta\u00e7\u00e3o devem ser utilizadas para refei\u00e7\u00f5es em restaurantes e estabelecimentos similares ou para a aquisi\u00e7\u00e3o de g\u00eaneros aliment\u00edcios.<\/div><div><br><\/div><div>Assim, os valores n\u00e3o podem ser desviados para a aquisi\u00e7\u00e3o de produtos ou servi\u00e7os sem rela\u00e7\u00e3o com alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A legisla\u00e7\u00e3o tamb\u00e9m estabelece penalidades em situa\u00e7\u00f5es de execu\u00e7\u00e3o inadequada ou desvio das finalidades dos programas de alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>Para as empresas, isso significa que a escolha da operadora n\u00e3o deve considerar apenas pre\u00e7o e abrang\u00eancia da rede, mas tamb\u00e9m a capacidade de garantir que o benef\u00edcio seja utilizado dentro das regras.<\/div><div><br><\/div><div>Regras tamb\u00e9m atingem taxas cobradas no sistema<\/div><div>Outra frente da regulamenta\u00e7\u00e3o est\u00e1 relacionada aos custos existentes na cadeia de pagamentos.<\/div><div><br><\/div><div>O Decreto n\u00ba 12.712 estabeleceu limites e condi\u00e7\u00f5es para determinadas taxas cobradas nas transa\u00e7\u00f5es realizadas por meio dos benef\u00edcios de alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>A inten\u00e7\u00e3o \u00e9 reduzir custos para os estabelecimentos e aumentar a concorr\u00eancia entre os participantes do mercado.<\/div><div><br><\/div><div>Esse aspecto merece aten\u00e7\u00e3o das empresas porque altera\u00e7\u00f5es nas condi\u00e7\u00f5es comerciais das operadoras podem repercutir nos contratos de VA e VR.<\/div><div><br><\/div><div>Departamentos respons\u00e1veis pela gest\u00e3o dos benef\u00edcios devem, portanto, revisar as condi\u00e7\u00f5es contratadas e acompanhar eventuais altera\u00e7\u00f5es propostas pelos fornecedores.<\/div><div><br><\/div><div>Empresa pode receber desconto para contratar vale-alimenta\u00e7\u00e3o?<\/div><div>Outro ponto importante permanece: a legisla\u00e7\u00e3o restringe mecanismos que produzam vantagens financeiras indevidas para o empregador na contrata\u00e7\u00e3o do benef\u00edcio.<\/div><div><br><\/div><div>A Lei n\u00ba 14.442\/2022 pro\u00edbe que o empregador exija ou receba:<\/div><div><br><\/div><div>des\u00e1gio ou imposi\u00e7\u00e3o de descontos sobre o valor contratado;<\/div><div>prazos de repasse ou pagamento que descaracterizem a natureza pr\u00e9-paga dos valores;<\/div><div>outras verbas e benef\u00edcios diretos ou indiretos que n\u00e3o estejam relacionados \u00e0 promo\u00e7\u00e3o da sa\u00fade e seguran\u00e7a alimentar do trabalhador.<\/div><div>A regra busca impedir o chamado rebate, situa\u00e7\u00e3o em que vantagens concedidas ao empregador acabam sendo financiadas pela cadeia do benef\u00edcio.<\/div><div><br><\/div><div>Esse ponto merece aten\u00e7\u00e3o especialmente durante a renegocia\u00e7\u00e3o ou troca de fornecedores.<\/div><div><br><\/div><div>Vale-alimenta\u00e7\u00e3o \u00e9 obrigat\u00f3rio?<\/div><div>Apesar das mudan\u00e7as regulat\u00f3rias, a legisla\u00e7\u00e3o federal n\u00e3o estabelece uma obriga\u00e7\u00e3o geral para que todas as empresas concedam vale-alimenta\u00e7\u00e3o ou vale-refei\u00e7\u00e3o aos empregados.<\/div><div><br><\/div><div>A obrigatoriedade pode decorrer, entretanto, de conven\u00e7\u00e3o ou acordo coletivo de trabalho, contrato individual ou outras condi\u00e7\u00f5es aplic\u00e1veis \u00e0 rela\u00e7\u00e3o de emprego.<\/div><div><br><\/div><div>Por isso, antes de alterar, reduzir ou deixar de conceder o benef\u00edcio, a empresa precisa verificar as normas aplic\u00e1veis \u00e0 categoria profissional.<\/div><div><br><\/div><div>Tamb\u00e9m \u00e9 importante diferenciar a concess\u00e3o facultativa do benef\u00edcio de uma obriga\u00e7\u00e3o que j\u00e1 tenha sido incorporada \u00e0s condi\u00e7\u00f5es da rela\u00e7\u00e3o de trabalho ou estabelecida por negocia\u00e7\u00e3o coletiva.<\/div><div><br><\/div><div>Vale-alimenta\u00e7\u00e3o integra o sal\u00e1rio?<\/div><div>A CLT estabelece que as import\u00e2ncias pagas a t\u00edtulo de aux\u00edlio-alimenta\u00e7\u00e3o, vedado seu pagamento em dinheiro, n\u00e3o integram a remunera\u00e7\u00e3o do empregado, n\u00e3o se incorporam ao contrato de trabalho e n\u00e3o constituem base de incid\u00eancia de encargos trabalhistas e previdenci\u00e1rios.<\/div><div><br><\/div><div>A regra consta do artigo 457, \u00a7 2\u00ba, da Consolida\u00e7\u00e3o das Leis do Trabalho.<\/div><div><br><\/div><div>Esse \u00e9 um dos motivos pelos quais a forma de concess\u00e3o merece aten\u00e7\u00e3o do departamento pessoal.<\/div><div><br><\/div><div>Pagar uma verba em dinheiro e classific\u00e1-la simplesmente como \u201cvale-alimenta\u00e7\u00e3o\u201d n\u00e3o produz automaticamente o mesmo tratamento jur\u00eddico previsto para o aux\u00edlio concedido nas condi\u00e7\u00f5es estabelecidas pela legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>O que muda para empresas?<\/div><div>Com a aproxima\u00e7\u00e3o das pr\u00f3ximas etapas do cronograma, empresas que oferecem VA ou VR devem aproveitar os pr\u00f3ximos meses para revisar seus procedimentos.<\/div><div><br><\/div><div>Entre os pontos que merecem aten\u00e7\u00e3o est\u00e3o contratos com operadoras, condi\u00e7\u00f5es comerciais, regras da conven\u00e7\u00e3o coletiva, forma de concess\u00e3o, utiliza\u00e7\u00e3o dos cr\u00e9ditos e adequa\u00e7\u00e3o do fornecedor \u00e0s novas exig\u00eancias de interoperabilidade.<\/div><div><br><\/div><div>RH, departamento pessoal e contabilidade tamb\u00e9m precisam verificar se eventuais vantagens comerciais oferecidas pelas operadoras est\u00e3o de acordo com as restri\u00e7\u00f5es impostas pela legisla\u00e7\u00e3o.<\/div><div><br><\/div><div>A mudan\u00e7a de fornecedor, por exemplo, n\u00e3o deve ser decidida apenas pelo custo cobrado da empresa. Rede de aceita\u00e7\u00e3o, seguran\u00e7a, atendimento \u00e0s regras do PAT e condi\u00e7\u00f5es oferecidas aos estabelecimentos passam a integrar essa avalia\u00e7\u00e3o.<\/div><div><br><\/div><div>Vale-alimenta\u00e7\u00e3o n\u00e3o ser\u00e1 extinto<\/div><div>As mudan\u00e7as tamb\u00e9m exigem cuidado com interpreta\u00e7\u00f5es equivocadas.<\/div><div><br><\/div><div>O novo marco regulat\u00f3rio n\u00e3o extingue o vale-alimenta\u00e7\u00e3o nem o vale-refei\u00e7\u00e3o.<\/div><div><br><\/div><div>O que est\u00e1 acontecendo \u00e9 uma reorganiza\u00e7\u00e3o das regras do mercado de benef\u00edcios, com altera\u00e7\u00f5es nas rela\u00e7\u00f5es entre empregadores, operadoras, estabelecimentos e trabalhadores.<\/div><div><br><\/div><div>Da mesma forma, a interoperabilidade n\u00e3o transforma o benef\u00edcio em dinheiro dispon\u00edvel para qualquer finalidade.<\/div><div><br><\/div><div>A utiliza\u00e7\u00e3o permanece vinculada \u00e0 alimenta\u00e7\u00e3o.<\/div><div><br><\/div><div>Empresas devem acompanhar cronograma<\/div><div>O Decreto n\u00ba 12.712\/2025 estabeleceu diferentes per\u00edodos de adapta\u00e7\u00e3o conforme a obriga\u00e7\u00e3o envolvida. Por isso, empresas n\u00e3o devem tratar novembro como uma \u00fanica data na qual todas as regras come\u00e7am simultaneamente.<\/div><div><br><\/div><div>O ponto central para os pr\u00f3ximos meses \u00e9 verificar quais obriga\u00e7\u00f5es atingem o fornecedor contratado e se a opera\u00e7\u00e3o j\u00e1 est\u00e1 preparada para as etapas do novo modelo.<\/div><div><br><\/div><div>Para profissionais de RH, DP e contabilidade, a recomenda\u00e7\u00e3o \u00e9 revisar os contratos e evitar decis\u00f5es baseadas apenas nas regras atualmente praticadas pelas operadoras.<\/div><div><br><\/div><div>Com o avan\u00e7o do cronograma em 2026, o mercado de benef\u00edcios passa por uma mudan\u00e7a relevante justamente em um dos itens mais presentes nos pacotes de remunera\u00e7\u00e3o indireta dos trabalhadores brasileiros.<\/div><div><br><\/div><div>E, embora boa parte da adapta\u00e7\u00e3o tecnol\u00f3gica seja responsabilidade das empresas que operam os cart\u00f5es, o empregador continua respons\u00e1vel por garantir que a concess\u00e3o do benef\u00edcio esteja de acordo com a legisla\u00e7\u00e3o e com as normas coletivas aplic\u00e1veis aos seus empregados._  <\/div>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>24\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>21\/08\/2026 - <a data-fancybox data-src=\"#news12399\" href=\"javascript:;\" class=\"tool\" title=\"Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalhista? Entenda os riscos\">Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalh...<\/a><\/div> \n\t\t\t<div id=\"news12399\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalhista? Entenda os riscos<\/h2><br \/><br \/>\n\t\t\t\t<p><span style=\"color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;text-align:justify\">Empresa pode reduzir sal\u00e1rio ap\u00f3s empregado entrar com a\u00e7\u00e3o trabalhista? TST v\u00ea ind\u00edcios de retalia\u00e7\u00e3o.<\/span><p data-gtm-vis-first-on-screen675107_59=\"13103\" data-gtm-vis-total-visible-time675107_59=\"1400\" style=\"outline: none; margin: 0px; padding: 15px 0px 0px; text-align: justify; line-break: auto; overflow-wrap: break-word; color: rgb(64, 64, 64); font-family: Barlow, sans-serif; font-size: 18px; letter-spacing: 0.18px;\">Decis\u00e3o manteve restabelecimento da remunera\u00e7\u00e3o de advogado ap\u00f3s redu\u00e7\u00e3o salarial adotada depois do ajuizamento de a\u00e7\u00e3o. Caso refor\u00e7a limites para mudan\u00e7as de sal\u00e1rio, jornada e fun\u00e7\u00e3o e mostra por que decis\u00f5es posteriores a reclama\u00e7\u00f5es e den\u00fancias precisam ter fundamento objetivo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado aju\u00edza uma reclama\u00e7\u00e3o trabalhista contra a empresa.<\/p><div style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><\/div><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pouco depois, sua jornada \u00e9 reduzida e sua remunera\u00e7\u00e3o tamb\u00e9m diminui.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa pode afirmar que apenas reorganizou o contrato de trabalho?<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode existir uma altera\u00e7\u00e3o empresarial leg\u00edtima, mas ela precisa ter fundamento jur\u00eddico e operacional pr\u00f3prio. Quando a mudan\u00e7a acontece logo depois do trabalhador exercer um direito e produz preju\u00edzo, o contexto pode levantar suspeita de retalia\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Foi essa discuss\u00e3o que chegou ao Tribunal Superior do Trabalho em decis\u00e3o divulgada em 18 de agosto de 2026.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Subse\u00e7\u00e3o II Especializada em Diss\u00eddios Individuais do TST manteve decis\u00e3o que determinou o restabelecimento do sal\u00e1rio de um advogado da Caixa Econ\u00f4mica Federal. Segundo o Tribunal, havia ind\u00edcios suficientes, naquela fase processual, de que a redu\u00e7\u00e3o salarial poderia representar repres\u00e1lia ao fato de o empregado ter ajuizado uma a\u00e7\u00e3o trabalhista.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O caso envolvia um empregado p\u00fablico e circunst\u00e2ncias pr\u00f3prias.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa que toda mudan\u00e7a realizada depois de uma reclama\u00e7\u00e3o judicial seja automaticamente ilegal.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m n\u00e3o significa que ajuizar a\u00e7\u00e3o trabalhista gere estabilidade.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A mensagem para as empresas \u00e9 mais espec\u00edfica:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">o exerc\u00edcio regular de um direito pelo empregado n\u00e3o deve se transformar em motivo para redu\u00e7\u00e3o de sal\u00e1rio, mudan\u00e7a prejudicial de fun\u00e7\u00e3o, altera\u00e7\u00e3o de jornada, persegui\u00e7\u00e3o disciplinar ou desligamento retaliat\u00f3rio.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse cuidado integra um tema mais amplo sobre rela\u00e7\u00f5es trabalhistas e gest\u00e3o de riscos, especialmente quando o poder diretivo da empresa encontra limites legais.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O que aconteceu no caso analisado pelo TST<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Segundo o TST, o advogado trabalhava na Caixa desde 2002.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Em 2017, ajuizou uma a\u00e7\u00e3o buscando o reconhecimento do direito \u00e0 jornada di\u00e1ria de quatro horas e o pagamento de horas extras.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Depois de ser comunicada da a\u00e7\u00e3o, a empregadora informou que a jornada passaria de oito para quatro horas e que a remunera\u00e7\u00e3o seria proporcionalmente reduzida.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A altera\u00e7\u00e3o come\u00e7ou a produzir efeitos em fevereiro de 2018.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado ent\u00e3o ajuizou nova medida judicial sustentando que a redu\u00e7\u00e3o salarial teria car\u00e1ter retaliat\u00f3rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O Tribunal Regional do Trabalho da 9\u00aa Regi\u00e3o determinou o restabelecimento da remunera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Ao analisar o recurso, a SDI-2 do TST manteve a medida. Entre os elementos considerados estava a proximidade entre o ajuizamento da a\u00e7\u00e3o e a altera\u00e7\u00e3o promovida pela empregadora.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Entrar com a\u00e7\u00e3o trabalhista n\u00e3o pode virar motivo de puni\u00e7\u00e3o<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado possui direito de recorrer ao Poder Judici\u00e1rio quando entende que sofreu les\u00e3o ou amea\u00e7a a um direito.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse acesso \u00e9 protegido constitucionalmente.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">n\u00e3o deve, por si s\u00f3, gerar puni\u00e7\u00e3o profissional.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa continua podendo gerir normalmente a rela\u00e7\u00e3o de trabalho.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O limite est\u00e1 em utilizar seus poderes de organiza\u00e7\u00e3o ou disciplina <span style=\"outline:none;font-weight:bold\">como rea\u00e7\u00e3o ao exerc\u00edcio do direito<\/span>.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">A a\u00e7\u00e3o trabalhista n\u00e3o congela o contrato<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse ponto tamb\u00e9m precisa ficar claro.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O trabalhador n\u00e3o passa a ter prote\u00e7\u00e3o absoluta contra qualquer decis\u00e3o empresarial apenas porque possui uma reclama\u00e7\u00e3o judicial em andamento.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O que precisa existir \u00e9 <span style=\"outline:none;font-weight:bold\">raz\u00e3o empresarial independente da reclama\u00e7\u00e3o do empregado<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se uma reorganiza\u00e7\u00e3o alcan\u00e7a v\u00e1rias pessoas, estava planejada anteriormente e possui fundamento operacional documentado, o fato de um dos trabalhadores ter a\u00e7\u00e3o judicial n\u00e3o torna automaticamente a medida retaliat\u00f3ria.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">A proximidade temporal importa<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o existe na legisla\u00e7\u00e3o um prazo de espera depois do qual a empresa estaria livre para tomar determinada decis\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas a sequ\u00eancia dos acontecimentos pode ter relev\u00e2ncia probat\u00f3ria.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Imagine:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">segunda-feira:<\/span> a empresa recebe uma reclama\u00e7\u00e3o trabalhista;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">ter\u00e7a-feira:<\/span> o gestor demonstra irrita\u00e7\u00e3o com o empregado;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">quarta-feira:<\/span> uma gratifica\u00e7\u00e3o \u00e9 retirada apenas daquele trabalhador;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">sexta-feira:<\/span> sua fun\u00e7\u00e3o \u00e9 reduzida.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mesmo que cada decis\u00e3o seja formalmente apresentada como ato administrativo, o conjunto pode gerar questionamento sobre a verdadeira motiva\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No caso divulgado pelo TST, a proximidade entre a comunica\u00e7\u00e3o da a\u00e7\u00e3o e a mudan\u00e7a das condi\u00e7\u00f5es contratuais foi um dos elementos considerados na an\u00e1lise preliminar.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Empresa pode reduzir sal\u00e1rio?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A regra geral exige grande cautela.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o protege a irredutibilidade salarial, ressalvadas as hip\u00f3teses admitidas por negocia\u00e7\u00e3o coletiva.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso significa que dificuldades financeiras, reorganiza\u00e7\u00e3o interna ou simples vontade empresarial n\u00e3o criam automaticamente autoriza\u00e7\u00e3o para diminuir sal\u00e1rios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Existem situa\u00e7\u00f5es espec\u00edficas em que jornada e remunera\u00e7\u00e3o podem ser tratadas por instrumentos jur\u00eddicos adequados.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A mat\u00e9ria sobre norma coletiva e horas extras aprofunda justamente os limites da negocia\u00e7\u00e3o coletiva e mostra por que altera\u00e7\u00f5es de jornada e remunera\u00e7\u00e3o n\u00e3o devem ser implementadas com base apenas em decis\u00e3o unilateral.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O artigo 468 da <a class=\"classtermo\" href=\"https:\/\/www.contabeis.com.br\/trabalhista\/clt\/\" style=\"outline:none;color:#348e9d;text-decoration:none;background:none;line-height:inherit;padding:inherit;float:inherit;transition:0.5s\">CLT<\/a> \u00e9 central<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A CLT estabelece uma prote\u00e7\u00e3o adicional para altera\u00e7\u00f5es do contrato.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pelo artigo 468, mudan\u00e7as nas condi\u00e7\u00f5es do contrato individual somente s\u00e3o l\u00edcitas com m\u00fatuo consentimento e desde que n\u00e3o resultem, direta ou indiretamente, em preju\u00edzo ao empregado.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse dispositivo precisa ser considerado quando a empresa pretende alterar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O ponto central n\u00e3o \u00e9 afirmar que nenhuma altera\u00e7\u00e3o seja poss\u00edvel.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c9 reconhecer que <span style=\"outline:none;font-weight:bold\">o poder de gest\u00e3o possui limites contratuais e legais<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Assinatura do empregado n\u00e3o resolve qualquer altera\u00e7\u00e3o<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um erro frequente \u00e9 imaginar que bastaria o trabalhador assinar um termo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o necessariamente.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O artigo 468 n\u00e3o exige somente concord\u00e2ncia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m estabelece a aus\u00eancia de preju\u00edzo direto ou indireto.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por isso, um documento individual n\u00e3o deve ser tratado como autoriza\u00e7\u00e3o universal para reduzir direitos protegidos.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Reduzir jornada autoriza reduzir sal\u00e1rio?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o se deve trabalhar com uma f\u00f3rmula autom\u00e1tica.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Uma redu\u00e7\u00e3o de jornada pode surgir em diferentes situa\u00e7\u00f5es jur\u00eddicas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode decorrer, por exemplo, de negocia\u00e7\u00e3o coletiva ou de regime legal espec\u00edfico.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas a empresa n\u00e3o deve partir da l\u00f3gica de que:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"se diminu\u00ed a jornada pela metade, posso diminuir o sal\u00e1rio pela metade.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No processo divulgado pelo TST, a combina\u00e7\u00e3o entre redu\u00e7\u00e3o da jornada e redu\u00e7\u00e3o proporcional da remunera\u00e7\u00e3o ocorreu depois de uma a\u00e7\u00e3o na qual o empregado discutia justamente sua jornada. O contexto foi relevante para a percep\u00e7\u00e3o de poss\u00edvel retalia\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Retalia\u00e7\u00e3o pode ocorrer sem redu\u00e7\u00e3o salarial<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Sal\u00e1rio \u00e9 apenas uma das possibilidades.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Nenhuma dessas situa\u00e7\u00f5es \u00e9 automaticamente il\u00edcita apenas por acontecer depois de uma reclama\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c9 necess\u00e1rio analisar motivo, contexto, tratamento dispensado aos demais empregados e documenta\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O poder disciplinar continua existindo<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se o trabalhador praticar uma falta real depois de ajuizar uma a\u00e7\u00e3o, a empresa continua podendo exercer seu poder disciplinar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O cuidado \u00e9 separar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">falta efetivamente cometida<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">de<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">constru\u00e7\u00e3o artificial de hist\u00f3rico disciplinar para prejudicar quem reclamou.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse ponto se conecta ao conte\u00fado sobre recusa em assinar advert\u00eancia, no qual documenta\u00e7\u00e3o, proporcionalidade e coer\u00eancia s\u00e3o fundamentais.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado que possui processo contra a empresa n\u00e3o est\u00e1 imune a advert\u00eancias.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas uma advert\u00eancia n\u00e3o deve ser criada apenas para produzir documenta\u00e7\u00e3o contra ele.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O gestor pode criar o risco mesmo sem ordem da diretoria<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Retalia\u00e7\u00f5es nem sempre surgem de decis\u00e3o dos s\u00f3cios ou do RH.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c0s vezes come\u00e7am na chefia imediata.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mesmo sem uma ordem formal da dire\u00e7\u00e3o, essas condutas podem gerar consequ\u00eancias para a empresa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregador responde pela gest\u00e3o realizada dentro de sua estrutura.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por isso, treinamento de lideran\u00e7as precisa incluir tamb\u00e9m o tratamento adequado de reclama\u00e7\u00f5es, den\u00fancias e processos.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Algumas frases devem ser evitadas<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Coment\u00e1rios aparentemente informais podem se tornar provas importantes.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A melhor pol\u00edtica \u00e9 simples:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">o processo do empregado n\u00e3o deve entrar na motiva\u00e7\u00e3o de decis\u00f5es de gest\u00e3o que n\u00e3o tenham rela\u00e7\u00e3o jur\u00eddica leg\u00edtima com ele.<\/span><\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">WhatsApp e e-mail podem revelar a motiva\u00e7\u00e3o verdadeira<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Uma empresa pode elaborar documento formal afirmando que determinada mudan\u00e7a ocorreu por necessidade operacional.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas uma mensagem interna pode apontar o contr\u00e1rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por exemplo:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Documento:<\/span> \"altera\u00e7\u00e3o de setor por reorganiza\u00e7\u00e3o empresarial.\"<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">WhatsApp do gestor:<\/span> \"Tira ele da equipe depois do processo.\"<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse tipo de diverg\u00eancia enfraquece a justificativa empresarial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A preven\u00e7\u00e3o n\u00e3o est\u00e1 em melhorar o texto do documento oficial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Est\u00e1 em garantir que a pr\u00f3pria decis\u00e3o tenha origem leg\u00edtima.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O mesmo princ\u00edpio vale para den\u00fancias internas<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A prote\u00e7\u00e3o contra retalia\u00e7\u00e3o n\u00e3o interessa apenas a trabalhadores que entram na Justi\u00e7a.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empresas tamb\u00e9m precisam ter cuidado com pessoas que denunciam internamente:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No conte\u00fado sobre ass\u00e9dio eleitoral no trabalho, a l\u00f3gica \u00e9 semelhante: poder hier\u00e1rquico, sal\u00e1rio, fun\u00e7\u00e3o e emprego n\u00e3o devem funcionar como instrumentos de press\u00e3o ou repres\u00e1lia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um canal de den\u00fancia perde credibilidade se quem o utiliza passa a sofrer consequ\u00eancias profissionais.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Testemunha tamb\u00e9m n\u00e3o deve sofrer repres\u00e1lia<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado que presta depoimento desfavor\u00e1vel \u00e0 empresa n\u00e3o deve ser punido simplesmente por testemunhar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa toler\u00e2ncia a eventual conduta comprovadamente il\u00edcita.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o simples conte\u00fado desfavor\u00e1vel do depoimento n\u00e3o constitui, por si s\u00f3, infra\u00e7\u00e3o disciplinar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa precisa separar aquilo que pertence ao processo judicial daquilo que efetivamente acontece no contrato de trabalho.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Empregado com a\u00e7\u00e3o trabalhista pode ser demitido?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Em regra, a exist\u00eancia de uma reclama\u00e7\u00e3o judicial n\u00e3o cria estabilidade geral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um desligamento leg\u00edtimo pode acontecer.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o contexto \u00e9 essencial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O risco aumenta quando coexistem fatores como:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A an\u00e1lise n\u00e3o \u00e9 apenas:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"\u00e0 empresa podia demitir?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m pode ser:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"por que esse empregado foi demitido naquele momento?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Retalia\u00e7\u00e3o e gest\u00e3o de desempenho s\u00e3o coisas diferentes<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empregado com reclama\u00e7\u00e3o judicial continua sujeito \u00e0s regras da empresa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A diferen\u00e7a est\u00e1 na aplica\u00e7\u00e3o coerente dos crit\u00e9rios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Imagine uma equipe de dez vendedores.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Nove possuem meta de R$ 100 mil.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado que processou a empresa recebe meta de R$ 250 mil sem raz\u00e3o comercial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Formalmente existe uma meta.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Na pr\u00e1tica, a diferen\u00e7a pode exigir explica\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A gest\u00e3o leg\u00edtima \u00e9 baseada em crit\u00e9rios objetivos.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Como demonstrar que uma mudan\u00e7a foi leg\u00edtima<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Antes de alterar condi\u00e7\u00f5es de empregado que recentemente apresentou reclama\u00e7\u00e3o ou a\u00e7\u00e3o, vale responder:<\/p><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Qual \u00e9 a raz\u00e3o objetiva da medida?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Quando essa decis\u00e3o come\u00e7ou a ser planejada?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Existem documentos anteriores \u00e0 reclama\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Outros trabalhadores tamb\u00e9m ser\u00e3o afetados?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>O crit\u00e9rio utilizado \u00e9 uniforme?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Existe preju\u00edzo contratual?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>A mudan\u00e7a \u00e9 permitida pela legisla\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Depende de norma coletiva?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Algum gestor vinculou a altera\u00e7\u00e3o \u00e0 reclama\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>A mesma decis\u00e3o seria tomada se esse empregado nunca tivesse reclamado?<\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A d\u00e9cima pergunta \u00e9 especialmente importante.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se a resposta for negativa, existe um sinal de alerta.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Redu\u00e7\u00e3o de custos n\u00e3o elimina a prote\u00e7\u00e3o salarial<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empresas podem enfrentar momentos em que reduzir custos \u00e9 necess\u00e1rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa que sal\u00e1rios possam ser simplesmente reduzidos por decis\u00e3o unilateral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o mant\u00e9m a prote\u00e7\u00e3o da irredutibilidade salarial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se houver necessidade real de reorganizar jornada e remunera\u00e7\u00e3o, deve-se verificar qual mecanismo jur\u00eddico \u00e9 aplic\u00e1vel.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso pode envolver negocia\u00e7\u00e3o coletiva e outros requisitos pr\u00f3prios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Improvisar a redu\u00e7\u00e3o diretamente na folha \u00e9 uma estrat\u00e9gia de alto risco.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Preju\u00edzo indireto tamb\u00e9m importa<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Outro detalhe do art. 468 \u00e9 importante: a CLT menciona preju\u00edzo direto <span style=\"outline:none;font-weight:bold\">ou indireto<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Portanto, a an\u00e1lise de uma altera\u00e7\u00e3o contratual n\u00e3o deve se limitar a perguntar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"O sal\u00e1rio-base caiu?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m pode ser necess\u00e1rio avaliar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Cada caso precisa ser analisado de forma concreta.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Poder diretivo n\u00e3o \u00e9 poder ilimitado<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa possui o direito e o dever de administrar sua opera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode definir processos, distribuir tarefas, fiscalizar desempenho e aplicar medidas leg\u00edtimas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o poder diretivo \u00e9 exercido dentro de limites.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O caso divulgado pelo TST ilustra justamente o conflito entre decis\u00e3o gerencial e poss\u00edvel finalidade retaliat\u00f3ria.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Cinco erros que aumentam o risco de caracteriza\u00e7\u00e3o de retalia\u00e7\u00e3o<\/span><\/h2><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Agir imediatamente ap\u00f3s uma reclama\u00e7\u00e3o sem documenta\u00e7\u00e3o<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A proximidade temporal pode aumentar a suspeita.<\/p><ol start=\"2\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Permitir manifesta\u00e7\u00f5es hostis da lideran\u00e7a<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mensagens internas podem revelar a motiva\u00e7\u00e3o da decis\u00e3o.<\/p><ol start=\"3\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Aplicar uma regra apenas ao empregado que reclamou<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tratamento seletivo exige fundamenta\u00e7\u00e3o objetiva.<\/p><ol start=\"4\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Criar advert\u00eancias para formar hist\u00f3rico<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O poder disciplinar n\u00e3o deve ser utilizado para fabricar justificativa posterior.<\/p><ol start=\"5\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Alterar sal\u00e1rio sem verificar os limites legais<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Remunera\u00e7\u00e3o possui prote\u00e7\u00e3o constitucional e contratual.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Checklist antes de alterar sal\u00e1rio, jornada ou fun\u00e7\u00e3o<\/span><\/h2><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Identifique a altera\u00e7\u00e3o pretendida.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se haver\u00e1 preju\u00edzo direto.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se haver\u00e1 preju\u00edzo indireto.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Analise o artigo 468 da CLT.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Confira eventual impacto salarial.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se existe necessidade de negocia\u00e7\u00e3o coletiva.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Documente a raz\u00e3o empresarial.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Identifique quando a decis\u00e3o come\u00e7ou a ser planejada.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Compare com o tratamento dado a empregados semelhantes.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Revise manifesta\u00e7\u00f5es dos gestores.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Elimine qualquer refer\u00eancia retaliat\u00f3ria.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Avalie alternativas menos prejudiciais.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Confirme a parametriza\u00e7\u00e3o da folha e da jornada.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Preserve documentos que demonstrem a motiva\u00e7\u00e3o leg\u00edtima.<\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que a decis\u00e3o do TST realmente significa<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O julgamento n\u00e3o significa:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"quem processou a empresa ganhou estabilidade.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m n\u00e3o significa:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"nenhuma altera\u00e7\u00e3o pode ocorrer depois de uma a\u00e7\u00e3o trabalhista.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O que o caso demonstra \u00e9 que uma altera\u00e7\u00e3o prejudicial realizada depois do exerc\u00edcio de um direito pode ser examinada de forma mais rigorosa quando existirem ind\u00edcios de repres\u00e1lia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A SDI-2 manteve o restabelecimento salarial diante dos elementos apresentados naquele processo, sem transformar o caso em autoriza\u00e7\u00e3o para generaliza\u00e7\u00f5es autom\u00e1ticas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A leitura empresarial mais segura \u00e9:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">a empresa pode continuar administrando normalmente o contrato, mas suas decis\u00f5es precisam permanecer baseadas em raz\u00f5es leg\u00edtimas, e n\u00e3o no fato de o trabalhador ter reclamado, denunciado ou procurado a Justi\u00e7a.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Na avalia\u00e7\u00e3o de Cleiton Celini e Gledson Alves, s\u00f3cios e contadores, o risco aumenta quando sal\u00e1rio, jornada, fun\u00e7\u00e3o ou poder disciplinar come\u00e7am a mudar logo ap\u00f3s uma reclama\u00e7\u00e3o sem que exista fundamento empresarial consistente e previamente documentado. O trabalhador continua sujeito \u00e0s regras da organiza\u00e7\u00e3o mesmo depois de ajuizar uma a\u00e7\u00e3o, mas o empregador tamb\u00e9m permanece sujeito aos limites da legisla\u00e7\u00e3o e do contrato. A melhor prote\u00e7\u00e3o para a empresa \u00e9 conseguir demonstrar que tomaria a mesma decis\u00e3o mesmo se a reclama\u00e7\u00e3o nunca tivesse existido.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Perguntas frequentes<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa pode reduzir o sal\u00e1rio do empregado?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o assegura a irredutibilidade salarial, ressalvadas as hip\u00f3teses admitidas por conven\u00e7\u00e3o ou acordo coletivo. A redu\u00e7\u00e3o unilateral n\u00e3o deve ser tratada como simples decis\u00e3o administrativa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Ajuizar a\u00e7\u00e3o trabalhista d\u00e1 estabilidade?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. O simples ajuizamento n\u00e3o cria estabilidade geral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa pode demitir quem possui processo trabalhista?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode existir desligamento leg\u00edtimo. O problema surge se a dispensa tiver car\u00e1ter retaliat\u00f3rio ou discriminat\u00f3rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Alterar a jornada depois de uma a\u00e7\u00e3o \u00e9 proibido?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o automaticamente. A validade depender\u00e1 da justificativa, do contrato, dos limites legais e da exist\u00eancia ou n\u00e3o de preju\u00edzo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que diz o artigo 468 da CLT?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A regra estabelece que altera\u00e7\u00f5es no contrato individual exigem m\u00fatuo consentimento e n\u00e3o podem provocar preju\u00edzo direto ou indireto ao empregado.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Empregado com a\u00e7\u00e3o contra a empresa pode receber advert\u00eancia?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Sim, quando existir uma falta real e a medida for adequada, proporcional e documentada.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que pode indicar retalia\u00e7\u00e3o?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Proximidade temporal, tratamento seletivo, mensagens hostis, aus\u00eancia de justificativa objetiva e sequ\u00eancia de medidas prejudiciais podem ser elementos relevantes.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Uma redu\u00e7\u00e3o de jornada permite reduzir automaticamente o sal\u00e1rio?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o se deve presumir isso. \u00c9 necess\u00e1rio verificar a hip\u00f3tese jur\u00eddica concreta e as prote\u00e7\u00f5es aplic\u00e1veis \u00e0 remunera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O empregado pode concordar com qualquer altera\u00e7\u00e3o?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. A concord\u00e2ncia individual n\u00e3o elimina os limites do artigo 468 e de outras normas protetivas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa deve parar de avaliar o desempenho de quem a processou?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. O empregado continua sujeito \u00e0s regras e crit\u00e9rios normais de desempenho, desde que sejam objetivos e aplicados de maneira coerente._  <\/p>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>21\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div><div>21\/08\/2026 - <a data-fancybox data-src=\"#news12400\" href=\"javascript:;\" class=\"tool\" title=\"Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalhista? Entenda os riscos\">Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalh...<\/a><\/div> \n\t\t\t<div id=\"news12400\" style=\"display:none; position:relative; width:80%!important;  border-radius:5px; max-height:450px; overflow:auto; color:z-index:100000;\">\n\t\t\t\t<h2>Empresa pode reduzir sal\u00e1rio ap\u00f3s a\u00e7\u00e3o trabalhista? Entenda os riscos<\/h2><br \/><br \/>\n\t\t\t\t<p><span style=\"color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;text-align:justify\">Empresa pode reduzir sal\u00e1rio ap\u00f3s empregado entrar com a\u00e7\u00e3o trabalhista? TST v\u00ea ind\u00edcios de retalia\u00e7\u00e3o.<\/span><p data-gtm-vis-first-on-screen675107_59=\"13103\" data-gtm-vis-total-visible-time675107_59=\"1400\" style=\"outline: none; margin: 0px; padding: 15px 0px 0px; text-align: justify; line-break: auto; overflow-wrap: break-word; color: rgb(64, 64, 64); font-family: Barlow, sans-serif; font-size: 18px; letter-spacing: 0.18px;\">Decis\u00e3o manteve restabelecimento da remunera\u00e7\u00e3o de advogado ap\u00f3s redu\u00e7\u00e3o salarial adotada depois do ajuizamento de a\u00e7\u00e3o. Caso refor\u00e7a limites para mudan\u00e7as de sal\u00e1rio, jornada e fun\u00e7\u00e3o e mostra por que decis\u00f5es posteriores a reclama\u00e7\u00f5es e den\u00fancias precisam ter fundamento objetivo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado aju\u00edza uma reclama\u00e7\u00e3o trabalhista contra a empresa.<\/p><div style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><\/div><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pouco depois, sua jornada \u00e9 reduzida e sua remunera\u00e7\u00e3o tamb\u00e9m diminui.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa pode afirmar que apenas reorganizou o contrato de trabalho?<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode existir uma altera\u00e7\u00e3o empresarial leg\u00edtima, mas ela precisa ter fundamento jur\u00eddico e operacional pr\u00f3prio. Quando a mudan\u00e7a acontece logo depois do trabalhador exercer um direito e produz preju\u00edzo, o contexto pode levantar suspeita de retalia\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Foi essa discuss\u00e3o que chegou ao Tribunal Superior do Trabalho em decis\u00e3o divulgada em 18 de agosto de 2026.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Subse\u00e7\u00e3o II Especializada em Diss\u00eddios Individuais do TST manteve decis\u00e3o que determinou o restabelecimento do sal\u00e1rio de um advogado da Caixa Econ\u00f4mica Federal. Segundo o Tribunal, havia ind\u00edcios suficientes, naquela fase processual, de que a redu\u00e7\u00e3o salarial poderia representar repres\u00e1lia ao fato de o empregado ter ajuizado uma a\u00e7\u00e3o trabalhista.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O caso envolvia um empregado p\u00fablico e circunst\u00e2ncias pr\u00f3prias.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa que toda mudan\u00e7a realizada depois de uma reclama\u00e7\u00e3o judicial seja automaticamente ilegal.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m n\u00e3o significa que ajuizar a\u00e7\u00e3o trabalhista gere estabilidade.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A mensagem para as empresas \u00e9 mais espec\u00edfica:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">o exerc\u00edcio regular de um direito pelo empregado n\u00e3o deve se transformar em motivo para redu\u00e7\u00e3o de sal\u00e1rio, mudan\u00e7a prejudicial de fun\u00e7\u00e3o, altera\u00e7\u00e3o de jornada, persegui\u00e7\u00e3o disciplinar ou desligamento retaliat\u00f3rio.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse cuidado integra um tema mais amplo sobre rela\u00e7\u00f5es trabalhistas e gest\u00e3o de riscos, especialmente quando o poder diretivo da empresa encontra limites legais.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O que aconteceu no caso analisado pelo TST<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Segundo o TST, o advogado trabalhava na Caixa desde 2002.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Em 2017, ajuizou uma a\u00e7\u00e3o buscando o reconhecimento do direito \u00e0 jornada di\u00e1ria de quatro horas e o pagamento de horas extras.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Depois de ser comunicada da a\u00e7\u00e3o, a empregadora informou que a jornada passaria de oito para quatro horas e que a remunera\u00e7\u00e3o seria proporcionalmente reduzida.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A altera\u00e7\u00e3o come\u00e7ou a produzir efeitos em fevereiro de 2018.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado ent\u00e3o ajuizou nova medida judicial sustentando que a redu\u00e7\u00e3o salarial teria car\u00e1ter retaliat\u00f3rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O Tribunal Regional do Trabalho da 9\u00aa Regi\u00e3o determinou o restabelecimento da remunera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Ao analisar o recurso, a SDI-2 do TST manteve a medida. Entre os elementos considerados estava a proximidade entre o ajuizamento da a\u00e7\u00e3o e a altera\u00e7\u00e3o promovida pela empregadora.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Entrar com a\u00e7\u00e3o trabalhista n\u00e3o pode virar motivo de puni\u00e7\u00e3o<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado possui direito de recorrer ao Poder Judici\u00e1rio quando entende que sofreu les\u00e3o ou amea\u00e7a a um direito.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse acesso \u00e9 protegido constitucionalmente.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">n\u00e3o deve, por si s\u00f3, gerar puni\u00e7\u00e3o profissional.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa continua podendo gerir normalmente a rela\u00e7\u00e3o de trabalho.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O limite est\u00e1 em utilizar seus poderes de organiza\u00e7\u00e3o ou disciplina <span style=\"outline:none;font-weight:bold\">como rea\u00e7\u00e3o ao exerc\u00edcio do direito<\/span>.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">A a\u00e7\u00e3o trabalhista n\u00e3o congela o contrato<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse ponto tamb\u00e9m precisa ficar claro.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O trabalhador n\u00e3o passa a ter prote\u00e7\u00e3o absoluta contra qualquer decis\u00e3o empresarial apenas porque possui uma reclama\u00e7\u00e3o judicial em andamento.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O que precisa existir \u00e9 <span style=\"outline:none;font-weight:bold\">raz\u00e3o empresarial independente da reclama\u00e7\u00e3o do empregado<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se uma reorganiza\u00e7\u00e3o alcan\u00e7a v\u00e1rias pessoas, estava planejada anteriormente e possui fundamento operacional documentado, o fato de um dos trabalhadores ter a\u00e7\u00e3o judicial n\u00e3o torna automaticamente a medida retaliat\u00f3ria.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">A proximidade temporal importa<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o existe na legisla\u00e7\u00e3o um prazo de espera depois do qual a empresa estaria livre para tomar determinada decis\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas a sequ\u00eancia dos acontecimentos pode ter relev\u00e2ncia probat\u00f3ria.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Imagine:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">segunda-feira:<\/span> a empresa recebe uma reclama\u00e7\u00e3o trabalhista;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">ter\u00e7a-feira:<\/span> o gestor demonstra irrita\u00e7\u00e3o com o empregado;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">quarta-feira:<\/span> uma gratifica\u00e7\u00e3o \u00e9 retirada apenas daquele trabalhador;<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">sexta-feira:<\/span> sua fun\u00e7\u00e3o \u00e9 reduzida.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mesmo que cada decis\u00e3o seja formalmente apresentada como ato administrativo, o conjunto pode gerar questionamento sobre a verdadeira motiva\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No caso divulgado pelo TST, a proximidade entre a comunica\u00e7\u00e3o da a\u00e7\u00e3o e a mudan\u00e7a das condi\u00e7\u00f5es contratuais foi um dos elementos considerados na an\u00e1lise preliminar.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Empresa pode reduzir sal\u00e1rio?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A regra geral exige grande cautela.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o protege a irredutibilidade salarial, ressalvadas as hip\u00f3teses admitidas por negocia\u00e7\u00e3o coletiva.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso significa que dificuldades financeiras, reorganiza\u00e7\u00e3o interna ou simples vontade empresarial n\u00e3o criam automaticamente autoriza\u00e7\u00e3o para diminuir sal\u00e1rios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Existem situa\u00e7\u00f5es espec\u00edficas em que jornada e remunera\u00e7\u00e3o podem ser tratadas por instrumentos jur\u00eddicos adequados.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A mat\u00e9ria sobre norma coletiva e horas extras aprofunda justamente os limites da negocia\u00e7\u00e3o coletiva e mostra por que altera\u00e7\u00f5es de jornada e remunera\u00e7\u00e3o n\u00e3o devem ser implementadas com base apenas em decis\u00e3o unilateral.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O artigo 468 da <a class=\"classtermo\" href=\"https:\/\/www.contabeis.com.br\/trabalhista\/clt\/\" style=\"outline:none;color:#348e9d;text-decoration:none;background:none;line-height:inherit;padding:inherit;float:inherit;transition:0.5s\">CLT<\/a> \u00e9 central<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A CLT estabelece uma prote\u00e7\u00e3o adicional para altera\u00e7\u00f5es do contrato.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pelo artigo 468, mudan\u00e7as nas condi\u00e7\u00f5es do contrato individual somente s\u00e3o l\u00edcitas com m\u00fatuo consentimento e desde que n\u00e3o resultem, direta ou indiretamente, em preju\u00edzo ao empregado.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse dispositivo precisa ser considerado quando a empresa pretende alterar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O ponto central n\u00e3o \u00e9 afirmar que nenhuma altera\u00e7\u00e3o seja poss\u00edvel.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c9 reconhecer que <span style=\"outline:none;font-weight:bold\">o poder de gest\u00e3o possui limites contratuais e legais<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Assinatura do empregado n\u00e3o resolve qualquer altera\u00e7\u00e3o<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um erro frequente \u00e9 imaginar que bastaria o trabalhador assinar um termo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o necessariamente.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O artigo 468 n\u00e3o exige somente concord\u00e2ncia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m estabelece a aus\u00eancia de preju\u00edzo direto ou indireto.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por isso, um documento individual n\u00e3o deve ser tratado como autoriza\u00e7\u00e3o universal para reduzir direitos protegidos.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Reduzir jornada autoriza reduzir sal\u00e1rio?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o se deve trabalhar com uma f\u00f3rmula autom\u00e1tica.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Uma redu\u00e7\u00e3o de jornada pode surgir em diferentes situa\u00e7\u00f5es jur\u00eddicas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode decorrer, por exemplo, de negocia\u00e7\u00e3o coletiva ou de regime legal espec\u00edfico.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas a empresa n\u00e3o deve partir da l\u00f3gica de que:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"se diminu\u00ed a jornada pela metade, posso diminuir o sal\u00e1rio pela metade.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No processo divulgado pelo TST, a combina\u00e7\u00e3o entre redu\u00e7\u00e3o da jornada e redu\u00e7\u00e3o proporcional da remunera\u00e7\u00e3o ocorreu depois de uma a\u00e7\u00e3o na qual o empregado discutia justamente sua jornada. O contexto foi relevante para a percep\u00e7\u00e3o de poss\u00edvel retalia\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Retalia\u00e7\u00e3o pode ocorrer sem redu\u00e7\u00e3o salarial<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Sal\u00e1rio \u00e9 apenas uma das possibilidades.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Nenhuma dessas situa\u00e7\u00f5es \u00e9 automaticamente il\u00edcita apenas por acontecer depois de uma reclama\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c9 necess\u00e1rio analisar motivo, contexto, tratamento dispensado aos demais empregados e documenta\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O poder disciplinar continua existindo<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se o trabalhador praticar uma falta real depois de ajuizar uma a\u00e7\u00e3o, a empresa continua podendo exercer seu poder disciplinar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O cuidado \u00e9 separar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">falta efetivamente cometida<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">de<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">constru\u00e7\u00e3o artificial de hist\u00f3rico disciplinar para prejudicar quem reclamou.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse ponto se conecta ao conte\u00fado sobre recusa em assinar advert\u00eancia, no qual documenta\u00e7\u00e3o, proporcionalidade e coer\u00eancia s\u00e3o fundamentais.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado que possui processo contra a empresa n\u00e3o est\u00e1 imune a advert\u00eancias.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas uma advert\u00eancia n\u00e3o deve ser criada apenas para produzir documenta\u00e7\u00e3o contra ele.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">O gestor pode criar o risco mesmo sem ordem da diretoria<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Retalia\u00e7\u00f5es nem sempre surgem de decis\u00e3o dos s\u00f3cios ou do RH.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">\u00c0s vezes come\u00e7am na chefia imediata.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mesmo sem uma ordem formal da dire\u00e7\u00e3o, essas condutas podem gerar consequ\u00eancias para a empresa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregador responde pela gest\u00e3o realizada dentro de sua estrutura.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por isso, treinamento de lideran\u00e7as precisa incluir tamb\u00e9m o tratamento adequado de reclama\u00e7\u00f5es, den\u00fancias e processos.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Algumas frases devem ser evitadas<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Coment\u00e1rios aparentemente informais podem se tornar provas importantes.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A melhor pol\u00edtica \u00e9 simples:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">o processo do empregado n\u00e3o deve entrar na motiva\u00e7\u00e3o de decis\u00f5es de gest\u00e3o que n\u00e3o tenham rela\u00e7\u00e3o jur\u00eddica leg\u00edtima com ele.<\/span><\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">WhatsApp e e-mail podem revelar a motiva\u00e7\u00e3o verdadeira<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Uma empresa pode elaborar documento formal afirmando que determinada mudan\u00e7a ocorreu por necessidade operacional.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas uma mensagem interna pode apontar o contr\u00e1rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Por exemplo:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Documento:<\/span> \"altera\u00e7\u00e3o de setor por reorganiza\u00e7\u00e3o empresarial.\"<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">WhatsApp do gestor:<\/span> \"Tira ele da equipe depois do processo.\"<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Esse tipo de diverg\u00eancia enfraquece a justificativa empresarial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A preven\u00e7\u00e3o n\u00e3o est\u00e1 em melhorar o texto do documento oficial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Est\u00e1 em garantir que a pr\u00f3pria decis\u00e3o tenha origem leg\u00edtima.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O mesmo princ\u00edpio vale para den\u00fancias internas<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A prote\u00e7\u00e3o contra retalia\u00e7\u00e3o n\u00e3o interessa apenas a trabalhadores que entram na Justi\u00e7a.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empresas tamb\u00e9m precisam ter cuidado com pessoas que denunciam internamente:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">No conte\u00fado sobre ass\u00e9dio eleitoral no trabalho, a l\u00f3gica \u00e9 semelhante: poder hier\u00e1rquico, sal\u00e1rio, fun\u00e7\u00e3o e emprego n\u00e3o devem funcionar como instrumentos de press\u00e3o ou repres\u00e1lia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um canal de den\u00fancia perde credibilidade se quem o utiliza passa a sofrer consequ\u00eancias profissionais.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Testemunha tamb\u00e9m n\u00e3o deve sofrer repres\u00e1lia<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um empregado que presta depoimento desfavor\u00e1vel \u00e0 empresa n\u00e3o deve ser punido simplesmente por testemunhar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa toler\u00e2ncia a eventual conduta comprovadamente il\u00edcita.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o simples conte\u00fado desfavor\u00e1vel do depoimento n\u00e3o constitui, por si s\u00f3, infra\u00e7\u00e3o disciplinar.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa precisa separar aquilo que pertence ao processo judicial daquilo que efetivamente acontece no contrato de trabalho.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Empregado com a\u00e7\u00e3o trabalhista pode ser demitido?<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Em regra, a exist\u00eancia de uma reclama\u00e7\u00e3o judicial n\u00e3o cria estabilidade geral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Um desligamento leg\u00edtimo pode acontecer.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o contexto \u00e9 essencial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O risco aumenta quando coexistem fatores como:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A an\u00e1lise n\u00e3o \u00e9 apenas:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"\u00e0 empresa podia demitir?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m pode ser:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"por que esse empregado foi demitido naquele momento?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Retalia\u00e7\u00e3o e gest\u00e3o de desempenho s\u00e3o coisas diferentes<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empregado com reclama\u00e7\u00e3o judicial continua sujeito \u00e0s regras da empresa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A diferen\u00e7a est\u00e1 na aplica\u00e7\u00e3o coerente dos crit\u00e9rios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Imagine uma equipe de dez vendedores.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Nove possuem meta de R$ 100 mil.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O empregado que processou a empresa recebe meta de R$ 250 mil sem raz\u00e3o comercial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Formalmente existe uma meta.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Na pr\u00e1tica, a diferen\u00e7a pode exigir explica\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A gest\u00e3o leg\u00edtima \u00e9 baseada em crit\u00e9rios objetivos.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Como demonstrar que uma mudan\u00e7a foi leg\u00edtima<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Antes de alterar condi\u00e7\u00f5es de empregado que recentemente apresentou reclama\u00e7\u00e3o ou a\u00e7\u00e3o, vale responder:<\/p><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Qual \u00e9 a raz\u00e3o objetiva da medida?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Quando essa decis\u00e3o come\u00e7ou a ser planejada?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Existem documentos anteriores \u00e0 reclama\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Outros trabalhadores tamb\u00e9m ser\u00e3o afetados?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>O crit\u00e9rio utilizado \u00e9 uniforme?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Existe preju\u00edzo contratual?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>A mudan\u00e7a \u00e9 permitida pela legisla\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Depende de norma coletiva?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Algum gestor vinculou a altera\u00e7\u00e3o \u00e0 reclama\u00e7\u00e3o?<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>A mesma decis\u00e3o seria tomada se esse empregado nunca tivesse reclamado?<\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A d\u00e9cima pergunta \u00e9 especialmente importante.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se a resposta for negativa, existe um sinal de alerta.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Redu\u00e7\u00e3o de custos n\u00e3o elimina a prote\u00e7\u00e3o salarial<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Empresas podem enfrentar momentos em que reduzir custos \u00e9 necess\u00e1rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso n\u00e3o significa que sal\u00e1rios possam ser simplesmente reduzidos por decis\u00e3o unilateral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o mant\u00e9m a prote\u00e7\u00e3o da irredutibilidade salarial.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Se houver necessidade real de reorganizar jornada e remunera\u00e7\u00e3o, deve-se verificar qual mecanismo jur\u00eddico \u00e9 aplic\u00e1vel.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Isso pode envolver negocia\u00e7\u00e3o coletiva e outros requisitos pr\u00f3prios.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Improvisar a redu\u00e7\u00e3o diretamente na folha \u00e9 uma estrat\u00e9gia de alto risco.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Preju\u00edzo indireto tamb\u00e9m importa<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Outro detalhe do art. 468 \u00e9 importante: a CLT menciona preju\u00edzo direto <span style=\"outline:none;font-weight:bold\">ou indireto<\/span>.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Portanto, a an\u00e1lise de uma altera\u00e7\u00e3o contratual n\u00e3o deve se limitar a perguntar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"O sal\u00e1rio-base caiu?\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m pode ser necess\u00e1rio avaliar:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Cada caso precisa ser analisado de forma concreta.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Poder diretivo n\u00e3o \u00e9 poder ilimitado<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A empresa possui o direito e o dever de administrar sua opera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode definir processos, distribuir tarefas, fiscalizar desempenho e aplicar medidas leg\u00edtimas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mas o poder diretivo \u00e9 exercido dentro de limites.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O caso divulgado pelo TST ilustra justamente o conflito entre decis\u00e3o gerencial e poss\u00edvel finalidade retaliat\u00f3ria.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Cinco erros que aumentam o risco de caracteriza\u00e7\u00e3o de retalia\u00e7\u00e3o<\/span><\/h2><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Agir imediatamente ap\u00f3s uma reclama\u00e7\u00e3o sem documenta\u00e7\u00e3o<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A proximidade temporal pode aumentar a suspeita.<\/p><ol start=\"2\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Permitir manifesta\u00e7\u00f5es hostis da lideran\u00e7a<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Mensagens internas podem revelar a motiva\u00e7\u00e3o da decis\u00e3o.<\/p><ol start=\"3\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Aplicar uma regra apenas ao empregado que reclamou<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tratamento seletivo exige fundamenta\u00e7\u00e3o objetiva.<\/p><ol start=\"4\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Criar advert\u00eancias para formar hist\u00f3rico<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O poder disciplinar n\u00e3o deve ser utilizado para fabricar justificativa posterior.<\/p><ol start=\"5\" style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span><span style=\"outline:none;font-weight:bold\">Alterar sal\u00e1rio sem verificar os limites legais<\/span><\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Remunera\u00e7\u00e3o possui prote\u00e7\u00e3o constitucional e contratual.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Checklist antes de alterar sal\u00e1rio, jornada ou fun\u00e7\u00e3o<\/span><\/h2><ol style=\"outline:none;margin:0px;padding:0px;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px;counter-increment:outer 1 !important;counter-reset:item 0 !important\"><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Identifique a altera\u00e7\u00e3o pretendida.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se haver\u00e1 preju\u00edzo direto.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se haver\u00e1 preju\u00edzo indireto.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Analise o artigo 468 da CLT.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Confira eventual impacto salarial.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Verifique se existe necessidade de negocia\u00e7\u00e3o coletiva.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Documente a raz\u00e3o empresarial.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Identifique quando a decis\u00e3o come\u00e7ou a ser planejada.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Compare com o tratamento dado a empregados semelhantes.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Revise manifesta\u00e7\u00f5es dos gestores.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Elimine qualquer refer\u00eancia retaliat\u00f3ria.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Avalie alternativas menos prejudiciais.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Confirme a parametriza\u00e7\u00e3o da folha e da jornada.<\/li><li style=\"outline:none;margin:0px;padding:0px;list-style:none;display:block !important\"><span class=\"ql-ui\" contenteditable=\"false\" style=\"outline:none\"><\/span>Preserve documentos que demonstrem a motiva\u00e7\u00e3o leg\u00edtima.<\/li><\/ol><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que a decis\u00e3o do TST realmente significa<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O julgamento n\u00e3o significa:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"quem processou a empresa ganhou estabilidade.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Tamb\u00e9m n\u00e3o significa:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">\"nenhuma altera\u00e7\u00e3o pode ocorrer depois de uma a\u00e7\u00e3o trabalhista.\"<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">O que o caso demonstra \u00e9 que uma altera\u00e7\u00e3o prejudicial realizada depois do exerc\u00edcio de um direito pode ser examinada de forma mais rigorosa quando existirem ind\u00edcios de repres\u00e1lia.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A SDI-2 manteve o restabelecimento salarial diante dos elementos apresentados naquele processo, sem transformar o caso em autoriza\u00e7\u00e3o para generaliza\u00e7\u00f5es autom\u00e1ticas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A leitura empresarial mais segura \u00e9:<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">a empresa pode continuar administrando normalmente o contrato, mas suas decis\u00f5es precisam permanecer baseadas em raz\u00f5es leg\u00edtimas, e n\u00e3o no fato de o trabalhador ter reclamado, denunciado ou procurado a Justi\u00e7a.<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Na avalia\u00e7\u00e3o de Cleiton Celini e Gledson Alves, s\u00f3cios e contadores, o risco aumenta quando sal\u00e1rio, jornada, fun\u00e7\u00e3o ou poder disciplinar come\u00e7am a mudar logo ap\u00f3s uma reclama\u00e7\u00e3o sem que exista fundamento empresarial consistente e previamente documentado. O trabalhador continua sujeito \u00e0s regras da organiza\u00e7\u00e3o mesmo depois de ajuizar uma a\u00e7\u00e3o, mas o empregador tamb\u00e9m permanece sujeito aos limites da legisla\u00e7\u00e3o e do contrato. A melhor prote\u00e7\u00e3o para a empresa \u00e9 conseguir demonstrar que tomaria a mesma decis\u00e3o mesmo se a reclama\u00e7\u00e3o nunca tivesse existido.<\/p><h2 class=\"vs2022\" style=\"outline:none;margin:30px 0px 20px;padding:0px 0px 8px;font-size:22px;display:inline-block;font-family:Barlow, sans-serif;position:relative;line-height:23px;border-bottom:3px dotted rgb(238, 238, 238);color:#404040;clear:both;letter-spacing:0.18px\"><span style=\"outline:none\">Perguntas frequentes<\/span><\/h2><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa pode reduzir o sal\u00e1rio do empregado?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A Constitui\u00e7\u00e3o assegura a irredutibilidade salarial, ressalvadas as hip\u00f3teses admitidas por conven\u00e7\u00e3o ou acordo coletivo. A redu\u00e7\u00e3o unilateral n\u00e3o deve ser tratada como simples decis\u00e3o administrativa.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Ajuizar a\u00e7\u00e3o trabalhista d\u00e1 estabilidade?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. O simples ajuizamento n\u00e3o cria estabilidade geral.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa pode demitir quem possui processo trabalhista?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Pode existir desligamento leg\u00edtimo. O problema surge se a dispensa tiver car\u00e1ter retaliat\u00f3rio ou discriminat\u00f3rio.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Alterar a jornada depois de uma a\u00e7\u00e3o \u00e9 proibido?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o automaticamente. A validade depender\u00e1 da justificativa, do contrato, dos limites legais e da exist\u00eancia ou n\u00e3o de preju\u00edzo.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que diz o artigo 468 da CLT?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">A regra estabelece que altera\u00e7\u00f5es no contrato individual exigem m\u00fatuo consentimento e n\u00e3o podem provocar preju\u00edzo direto ou indireto ao empregado.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Empregado com a\u00e7\u00e3o contra a empresa pode receber advert\u00eancia?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Sim, quando existir uma falta real e a medida for adequada, proporcional e documentada.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O que pode indicar retalia\u00e7\u00e3o?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">Proximidade temporal, tratamento seletivo, mensagens hostis, aus\u00eancia de justificativa objetiva e sequ\u00eancia de medidas prejudiciais podem ser elementos relevantes.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">Uma redu\u00e7\u00e3o de jornada permite reduzir automaticamente o sal\u00e1rio?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o se deve presumir isso. \u00c9 necess\u00e1rio verificar a hip\u00f3tese jur\u00eddica concreta e as prote\u00e7\u00f5es aplic\u00e1veis \u00e0 remunera\u00e7\u00e3o.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">O empregado pode concordar com qualquer altera\u00e7\u00e3o?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. A concord\u00e2ncia individual n\u00e3o elimina os limites do artigo 468 e de outras normas protetivas.<\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\"><span style=\"outline:none;font-weight:bold\">A empresa deve parar de avaliar o desempenho de quem a processou?<\/span><\/p><p style=\"outline:none;margin:0px;padding:15px 0px 0px;text-align:justify;overflow-wrap:break-word;color:#404040;font-family:Barlow, sans-serif;font-size:18px;letter-spacing:0.18px\">N\u00e3o. O empregado continua sujeito \u00e0s regras e crit\u00e9rios normais de desempenho, desde que sejam objetivos e aplicados de maneira coerente._  <\/p>  <\/p><br \/>\n\t\t\t\t<p><strong>Publicada em : <\/strong><em>21\/08\/2026<\/em>\n\t\t\t\t<\/p><br \/><p><strong>Fonte : <\/strong><em>Portal Cont\u00e1beis<\/em><\/p>\n\t\t\t<\/div>\n\n\n<\/span>\n<!-- CJT Shortcode Block (3) - noticias - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2b4ee08\" data-id=\"2b4ee08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f10dbce elementor-widget elementor-widget-heading\" data-id=\"f10dbce\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imposto do dia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-554990e elementor-widget elementor-widget-shortcode\" data-id=\"554990e\" data-element_type=\"widget\" id=\"imp\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (2) - imposto - START -->\n<span id='csmi-f0efee5adda989a1685c442e0aa2c811' class='csmi csmi-bid-2 csmi-imposto'>\ufeff<div id=\"Imposto\">\n\t\n    \n\n    <div>31\/08\/2026 - 2&ordf; Feira<\/div><br \/>\n\n\n\n    <div>- DCTFWeb;<br \/> \n- DME \u00e2\u0080\u0093 Decl Op Liq Moeda em Especie;<br \/> \n- DOI \u00e2\u0080\u0093 Decl Op Imobiliarias;<br \/> \n- DeCripto \u00e2\u0080\u0093 Declaracao de Criptoativos;<br \/>\n- Contr Sindical (Empregados);<br \/>\n- REFIS\/PAES;<br \/>\n- PIS\/Pasep - Cofins - CSLL;<br \/>\n- IRRF - IRPJ;<br \/>\n- IOF;\n<\/div>\n<\/div>\n\n<\/span>\n<!-- CJT Shortcode Block (2) - imposto - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-17cdab1\" data-id=\"17cdab1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-535d3ef elementor-widget elementor-widget-heading\" data-id=\"535d3ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calend\u00e1rio de Obriga\u00e7\u00f5es<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf65d48 elementor-widget elementor-widget-shortcode\" data-id=\"cf65d48\" data-element_type=\"widget\" id=\"cal\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\n<!-- CJT Shortcode Block (1) - calendario - START -->\n<span id='csmi-31a447584f477fb62ef838c578478483' class='csmi csmi-bid-1 csmi-calendario'>\ufeff<form name=\"frm\" id=\"frm\" action=\"javascript:void(0)\" method=\"post\" autocomplete=\"off\">\n<div id=\"vis5\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col width=\"123\">\n  <col width=\"105\">\n  <col width=\"504\">\n  <col width=\"247\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.8383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">3\u00ba dec\u00eandio m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis10\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"68\" rowspan=\"2\" width=\"117\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"100\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"481\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"34\" width=\"100\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"481\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"236\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">5299<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Juros de empr\u00e9stimos externos (Institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio pelo Banco Central do Brasil)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"71\" rowspan=\"2\" width=\"117\">0610<\/td>\n      <td width=\"100\">IRRF<\/td>\n      <td width=\"481\">Rendimentos Presta\u00e7\u00e3o Servi\u00e7os Transporte Rodovi\u00e1rio Internacional de Carga, Pagos Por PJ Domiciliada no Pa\u00eds, Auferidos por Transportador Aut\u00f4nomo PF Residente no Paraguai\u00a0<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11773.htm#art1\">Lei n\u00ba 11.773\/08 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"54\" rowspan=\"2\" width=\"117\">1020<\/td>\n      <td width=\"100\">IPI<\/td>\n      <td width=\"481\">Cigarros Contendo Tabaco (Cigarros do c\u00f3digo 2402.20.00 da Tipi)<\/td>\n      <td width=\"236\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"100\">DARF<\/td>\n      <td width=\"481\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"561\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"160\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">10<\/td>\n      <td>PJ<\/td>\n      <td width=\"561\">SisObraPrefWeb \u2013 Envio, pelo Munic\u00edpio, da rela\u00e7\u00e3o de todos os alvar\u00e1s para constru\u00e7\u00e3o civil e documentos de habite-se concedidos.<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.998\/2020<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis13\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.249\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis14\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">2\u00aa quinzena m\u00eas anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">8741<\/td>\n      <td width=\"105\">Cide - Remessas ao Exterior<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a remessa de import\u00e2ncias ao exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L10168.htm#art2\">Lei n\u00ba 10.168\/00 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">9331<\/td>\n      <td width=\"105\">Cide - Combust\u00edveis<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico incidente sobre a comercializa\u00e7\u00e3o de petr\u00f3leo e seus derivados, g\u00e1s natural, exceto sob a forma liquefeita, e seus derivados, e \u00e1lcool et\u00edlico combust\u00edvel.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/leis_2001\/l10336.htm\">Lei n\u00ba 10.336\/01 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">14<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">EFD-Contribui\u00e7\u00f5es \u2013 Escritura\u00e7\u00e3o Fiscal Digital das Contribui\u00e7\u00f5es incidentes sobre a Receita<\/td>\n      <td>Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/37466\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.252\/2012<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div><div id=\"vis17\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">1\u00ba dec\u00eandio m\u00eas atual<br>\n        (10\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1007<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1120<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - recolhimento mensal - com dedu\u00e7\u00e3o de 45% (Lei n\u00ba 9.876\/99) - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1163<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribuinte Individual - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento Mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1406<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Facultativo - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1473<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo - Op\u00e7\u00e3o: aposentadoria apenas por idade - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1503<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Segurado Especial - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1830<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento para Plano Simplificado da Previd\u00eancia Social - PSPS - Lei n\u00ba 12.470\/2011<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1910<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">MEI - Complementa\u00e7\u00e3o Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1929<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - NIT\/PIS\/Pasep<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1945<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Facultativo Baixa Renda - recolhimento mensal - Complemento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">GPS<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <colgroup>\n  <col span=\"2\" width=\"178\">\n  <col width=\"587\">\n  <col width=\"209\">\n  <col width=\"308\">\n  <\/colgroup>\n  <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">17<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">EFD-Reinf \u2013 Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras informa\u00e7\u00f5es Fiscais<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.043\/2021<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis20\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"50\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Dom\u00e9stico<\/td>\n      <td width=\"504\">Regime unificado de pagamento de tributos, de contribui\u00e7\u00f5es e dos demais encargos do empregador dom\u00e9stico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"17\">DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td>\u00a0<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4574<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp07.htm\">Lei Complementar n\u00ba 7\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3208<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Alugu\u00e9is e royalties pagos a pessoa f\u00edsica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3277<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Rendimentos de partes benefici\u00e1rias ou de fundador<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3223<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Contribui\u00e7\u00e3o Definida\/Vari\u00e1vel - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art31\">Lei n\u00ba 7.713\/88 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3556<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar\/Modalidade Benef\u00edcio Definido - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3579<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Resgate Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3540<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - N\u00e3o Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5565<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Benef\u00edcio Previd\u00eancia Complementar - Optante Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l11053.htm#art1\">Lei n\u00ba 11.053\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0561<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho assalariado (exceto Trabalhador Dom\u00e9stico)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0588<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Trabalho sem v\u00ednculo empregat\u00edcio<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3533<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Aposentadoria Regime Geral ou do Servidor P\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4506.htm#art16\">Lei n\u00ba 4.506\/64 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3562<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Participa\u00e7\u00e3o nos Lucros ou Resultados - PLR<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l10101.htm#art3\">Lei n\u00ba 10.101\/00 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5936<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a do Trabalho, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8541.htm#art46\">Lei n\u00ba 8.8541\/92 Art 46<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1889<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos do Trabalho - Rendimentos Acumulados\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12a...\">Lei n\u00ba 7.713\/88 Art. 12-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1708<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Remunera\u00e7\u00e3o de servi\u00e7os prestados por pessoa jur\u00eddica<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2462.htm#art3\">Decreto-Lei n\u00ba 2.462\/88 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5944<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamentos de PJ a PJ por servi\u00e7os de factoring<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3280<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pagamento PJ a cooperativa de trabalho<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8541.htm#art45\">Lei n\u00ba 8.541\/92 Art. 45<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5204<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Juros e indeniza\u00e7\u00f5es de lucros cessantes<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art60\">Lei n\u00ba 8.981\/95 Art. 60<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6891<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Vida Gerador de Benef\u00edcio Livre (VGBL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6904<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Indeniza\u00e7\u00e3o por danos morais<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5928<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art27\">Lei n\u00ba 10.833\/03 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1895<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Rendimentos decorrentes de decis\u00e3o da Justi\u00e7a dos Estados\/Distrito Federal, exceto o disposto no art. 12-A da Lei n\u00ba 7.713, de 1988<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art12b.\">Lei n\u00ba 7.713\/88 Art. 12\u00ba-B<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8045<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Demais rendimentos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7450.htm#art53\">Lei n\u00ba 7.450\/85 Art. 53<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1841<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Lucros ou Dividendos - residentes no pa\u00eds<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm#art.10\">Lei n\u00ba 9.249\/95 Art. 10 \u00a7 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5952<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o de contribui\u00e7\u00f5es - pagamentos de PJ a PJ de direito privado (Cofins, PIS\/Pasep, CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5979<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o PIS\/Pasep - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5960<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o Cofins - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5987<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o CSLL - pagamentos de PJ a PJ de direito privado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art30\">Lei n\u00ba 10.833\/03 Art. 30<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2985<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art7.3\">Lei n\u00ba 12.546\/11 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2991<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria Sobre Receita Bruta\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf CP<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2011\/Lei\/L12546.htm#art8.3\">Lei n\u00ba 12.546\/11 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7987<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Entidades financeiras e equiparadas\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp70.htm#art1\">Lei Complementar n\u00ba 70\/91 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0039<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Remunera\u00e7\u00e3o Servi\u00e7os Prestados por Pessoa Jur\u00eddica - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/1965-1988\/Del2030.htm#art2\">Decreto-Lei n\u00ba 2.030\/83 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0067<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Produtos - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0070<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte de Passageiros - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0082<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Financeiras - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0095<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Servi\u00e7os - Reten\u00e7\u00e3o em Pagamentos por \u00d3rg\u00e3os P\u00fablicos - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0110<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Medicamentos Adquiridos do Distribuidor ou Varejista - Retido por \u00d3rg\u00e3o P\u00fablico - Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0122<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Transporte Internacional de Passageiros-Empresas Nacionais - Retido por \u00d3rg\u00e3o P\u00fablico-Opera\u00e7\u00f5es Intra Or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">0123<\/td>\n      <td width=\"105\">CSRF<\/td>\n      <td width=\"504\">Bens e servi\u00e7os adquiridos de sociedades cooperativas e associa\u00e7\u00f5es profissionais ou assemelhadas - Retido por \u00f3rg\u00e3o p\u00fablico - Opera\u00e7\u00f5es Intra-or\u00e7ament\u00e1rias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art34\">Lei n\u00ba 10.833\/03 Art. 34 Inc III<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"66\" rowspan=\"2\" width=\"123\">1082<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o previdenci\u00e1ria descontada de segurados empregados e avulsos e de trabalhadores rurais contratados por pequeno prazo<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Segurado Especial \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8212cons.htm#art20\">Lei n\u00ba 8.212\/91 Art. 20<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1099<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o Previdenci\u00e1ria descontada de segurados contribuintes individuais\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art21.\">Lei n\u00ba 8.212\/91 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"83\" rowspan=\"2\" width=\"123\">1138<\/td>\n      <td width=\"105\">Contribui\u00e7\u00e3o Previdenci\u00e1ria<\/td>\n      <td width=\"504\">Contribui\u00e7\u00e3o empresa, inclusive SIMPLES concomitante, s\/ remuner empregados, avulsos e contrib. individuais, MEI s\/ remuner empregado, empregador dom\u00e9stico s\/sal contrib dom\u00e9stico.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"33\">DARF\/DAE<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Empregador Dom\u00e9stico \/ Aferi\u00e7\u00e3o de Obra \/ Reclamat\u00f3ria Trabalhista \/ 1-eSocial \/ 5-Sero\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8212cons.htm#art22\">Lei n\u00ba 8.212\/91 Art. 22<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Simples Nacional<\/td>\n      <td width=\"504\">Regime Especial Unificado de Arrecada\u00e7\u00e3o de Tributos e Contribui\u00e7\u00f5es devidos pelas Microempresas e Empresas de Pequeno Porte.<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\">DAS<\/td>\n      <td width=\"504\">PGDAS-D \/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">Lei Complementar n\u00ba 123\/06<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6177<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol (TEF)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2021\/lei\/l14193.htm#art31\">Lei n\u00ba 14.193\/21 Art. 31<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4095<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Ret Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1068<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Pagamento Unificado - Regime Especial Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es, ambas no \u00e2mbito do PMCMV e \u00e0 Constru\u00e7\u00e3o ou Reforma de Creches e Pr\u00e9-Escolas (IRPJ, CSLL, PIS\/Pasep, Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.931.htm#art4...\">Lei n\u00ba 10.931\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4112<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (IRPJ)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4153<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (CSLL)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4138<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (PIS\/Pasep)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4166<\/td>\n      <td width=\"105\">RET<\/td>\n      <td width=\"504\">Regime Especial de Tributa\u00e7\u00e3o Aplic\u00e1vel \u00e0s Incorpora\u00e7\u00f5es Imobili\u00e1rias e \u00e0s Constru\u00e7\u00f5es (Cofins)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm#art1\">Lei n\u00ba 10.931\/04 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">Dirbi \u2013 Declara\u00e7\u00e3o de Incentivos, Ren\u00fancias, Benef\u00edcios e Imunidades de Natureza Tribut\u00e1ria<\/td>\n      <td>Junho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/114290\/visao\/multivigente\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.198\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"41\">20<\/td>\n      <td>PJ<\/td>\n      <td width=\"587\">PGDAS-D \u2013 Programa Gerador do Documento de Arrecada\u00e7\u00e3o do Simples Nacional<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Resolu\u00e7\u00e3o CGSN n\u00ba 140\/2018<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis25\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1150<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7893<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de Cr\u00e9dito - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4290<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Entrada de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5220<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Opera\u00e7\u00f5es de C\u00e2mbio - Sa\u00edda de moeda<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8894.htm#art6\">Lei n\u00ba 8.894\/94 Art. 6\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6854<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/1989_1994\/l8033.htm#art1\">Lei n\u00ba 8.033\/90 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6895<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Factoring\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9532.htm#art58\">Lei n\u00ba 9.532\/97 Art. 58<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3467<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Seguros<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L5143.htm#art1\">Lei n\u00ba 5.143\/66 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4028<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Ouro, Ativo Financeiro<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7766.htm#art4\">Lei n\u00ba 7.766\/89 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8053<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa F\u00edsica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3426<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - T\u00edtulos de renda fixa - Pessoa Jur\u00eddica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9779.htm#art5\">Lei n\u00ba 9.779\/99 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6800<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento sujeito \u00e0 tributa\u00e7\u00e3o peri\u00f3dica<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6813<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em A\u00e7\u00f5es<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art17\">Lei n\u00ba 14.754\/23 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5273<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Opera\u00e7\u00f5es de swap<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8981.htm#art74\">Lei n\u00ba 8.981\/95 Art. 74<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8468<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Day-Trade - Opera\u00e7\u00f5es em Bolsas<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9959.htm#art8\">Lei n\u00ba 9.959\/00 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5557<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsas e assemelhados<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L11033.htm#art2\">Lei n\u00ba 11.033\/04 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5706<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Juros remunerat\u00f3rios do capital pr\u00f3prio\u00a0<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9249.htm#art9..\">Lei n\u00ba 9.239\/95 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento Imobili\u00e1rio (FII) e Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio (Fiagro) - Resgate ou amortiza\u00e7\u00e3o de cotas ou distribui\u00e7\u00e3o de rendimentos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art17\">Lei n\u00ba 8.668\/03 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0924<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Demais rendimentos de capital<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8313cons.htm#art16\">Lei n\u00ba 8.313\/91 Art. 16<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3699<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Aplica\u00e7\u00f5es financeiras em ativos de infraestrutura - Tributa\u00e7\u00e3o Exclusiva<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2007\/lei\/l11478.htm#art2\">Lei n\u00ba 11.478\/07 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5029<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Ganho de Capital - Integraliza\u00e7\u00e3o de Cotas com Ativos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art1\">Lei n\u00ba 13.043\/14 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5035<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundos de Investimento<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/l13043.htm#art8\">Lei n\u00ba 13.043\/14 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">1605<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Capital - Fundo de Investimento em Participa\u00e7\u00f5es (FIP), Fundo de Investimento em \u00cdndice de Mercado (Exchange Traded Fund - ETF), Fundo de Investimento em Direitos Credit\u00f3rios (FIDC) e Fundo Multimercado (FIM)<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2023-2026\/2023\/Lei\/L14754.htm#art24\">Lei n\u00ba 14.754\/23 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5286<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Aplica\u00e7\u00f5es Financeiras<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8383.htm#art29\">Lei n\u00ba 8.383\/91 Art. 29<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9453<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de Residentes ou Domiciliados no Exterior - Juros remunerat\u00f3rios de capital pr\u00f3prio<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0916<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em concursos e sorteios<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8673<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Pr\u00eamios obtidos em bingos<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art96\">Decreto-Lei n\u00ba 5.844\/43 Art. 96<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9385<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Outros Rendimentos - Multas e vantagens<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L9430.htm#art70\">Lei n\u00ba 9.430\/96 Art. 70<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8109<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Faturamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8301<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Folha de sal\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/mpv\/2158-35.htm#art13\">MP n\u00ba 2.158-35\/01 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3703<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Pessoa jur\u00eddica de direito p\u00fablico<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp08.htm#art1\">Lei Complementar n\u00ba 8\/70 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8496<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6824<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6912<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm#art1.\">Lei n\u00ba 10.637\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1921<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0679<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0691<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0906<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0676<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Autom\u00f3veis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1097<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">M\u00e1quinas, Aparelhos e Material de Transporte<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5110<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Tabaco e seus Suced\u00e2neos Manufaturados, Exceto Cigarros Contendo Tabaco<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">5123<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Todos os produtos, com exce\u00e7\u00e3o de: bebidas (Cap\u00edtulo 22), Tabaco e seus Suced\u00e2neos Manufaturados (Cap\u00edtulo 24) e os das posi\u00e7\u00f5es 84.29, 84.32, 84.33, 87.01 a 87.06 e 87.11 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0668<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Bebidas do cap\u00edtulo 22 da Tipi<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L4502.htm#art1\">Lei n\u00ba 4.502\/64 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0821<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0838<\/td>\n      <td width=\"105\">IPI<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art15\">Lei n\u00ba 13.097\/15 Art. 15<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2172<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais Entidades<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art2\">Lei n\u00ba 9.718\/98 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8645<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Fabricantes\/Importadores de ve\u00edculos em substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art1\">Lei n\u00ba 10.485\/02 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Combust\u00edveis<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9718.htm#art4.\">Lei n\u00ba 9.718\/98 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5856<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">N\u00e3o-cumulativa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm#art1.\">Lei n\u00ba 10.833\/03 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1840<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Vendas \u00e0 Zona Franca de Manaus (ZFM) - Substitui\u00e7\u00e3o Tribut\u00e1ria<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2005\/Lei\/L11196.htm#art64.\">Lei n\u00ba 11.196\/05 Art. 64<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0760<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Cervejas - Tributa\u00e7\u00e3o de Bebidas Frias\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0776<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Demais bebidas - Tributa\u00e7\u00e3o de Bebidas Frias<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13097.htm#art24\">Lei n\u00ba 13.097\/15 Art. 24<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0929<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">\u00c1lcool - Regime Especial de Apura\u00e7\u00e3o e Pagamento\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L9718.htm#art5.1\">Lei n\u00ba 9.718\/98 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1661<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1700<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1717<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista Civil<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1769<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor Civil Ativo - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1814<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Patronal - Servidor no Exterior - Opera\u00e7\u00e3o Intra-Or\u00e7ament\u00e1ria<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art8\">Lei n\u00ba 10.887\/04 Art. 8\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1723<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Ativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art4..\">Lei n\u00ba 10.887\/04 Art. 4\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1730<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Servidor Civil Inativo - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">1752<\/td>\n      <td width=\"105\">CPSS<\/td>\n      <td width=\"504\">CPSS - Pensionista - Precat\u00f3rio Judicial e Requisi\u00e7\u00e3o de Pequeno Valor<\/td>\n      <td width=\"247\">2\u00ba dec\u00eandio m\u00eas atual<br>\n        (20\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2004-2006\/2004\/Lei\/L10.887.htm#art5\">Lei n\u00ba 10.887\/04 Art. 5\u00ba<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><div id=\"vis31\" style=\"display:none; font-size:12px; font-family:verdana; position:relative; overflow:auto; width:80%!important; border-radius:5px; height:550px;\"><p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\"> \n  <tbody>\n    <tr>\n      <td height=\"70\" rowspan=\"2\" width=\"123\"><strong>C\u00f3digo de Receita<\/strong><\/td>\n      <td width=\"105\"><strong>Grupo de Tributo<\/strong><\/td>\n      <td width=\"504\"><strong>Descri\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Per\u00edodo de Apura\u00e7\u00e3o<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"35\" width=\"105\"><strong>Documento Arrecada\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"504\"><strong>Categoria da Declara\u00e7\u00e3o \/ Origem Escritura\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"247\"><strong>Fundamenta\u00e7\u00e3o Legal<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"53\" rowspan=\"2\" width=\"123\">3770<\/td>\n      <td width=\"105\">PIS\/Pasep<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"20\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3746<\/td>\n      <td width=\"105\">Cofins<\/td>\n      <td width=\"504\">Reten\u00e7\u00e3o - Aquisi\u00e7\u00e3o de autope\u00e7as<\/td>\n      <td width=\"247\">1\u00aa quinzena m\u00eas atual<br>\n        (15\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm#art3\">Lei n\u00ba 10.485\/02 Art.3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2927<\/td>\n      <td width=\"105\">IOF<\/td>\n      <td width=\"504\">Contrato de Derivativos\u00a0<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2007\/Decreto\/D6306.htm#art32c\">Decreto n\u00ba 6.306\/07 Art. 32-C<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5232<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Fundos de investimento imobili\u00e1rio - rendimentos e ganhos de capital distribu\u00eddos semestralmente<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ Reinf RET<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L8668.htm#art16a\">Lei n\u00ba 8.668\/03 Art. 16-A<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0473<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Rendimentos de PJ no Exterior \u2013 Ganhos de capital de aliena\u00e7\u00e3o de bens e direitos do ativo circulante localizados no Brasil<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ eSocial<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art97.\">Decreto-Lei n\u00ba 5.844\/43 Art. 97<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0190<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Recolhimento mensal (Carn\u00ea Le\u00e3o)<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art7\">Lei n\u00ba 7.713\/88 Art. 7\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4600<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de capital na aliena\u00e7\u00e3o de bens e direitos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8523<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital na Aliena\u00e7\u00e3o de Bens e Direitos Localizados no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l7713.htm#art2\">Lei n\u00ba 7.713\/88 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6015<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos l\u00edquidos em opera\u00e7\u00f5es em bolsa<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DIRPF Anual \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art72\">Lei n\u00ba 8.981\/95 Art. 72<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6371<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganhos de Capital de Dep\u00f3sito em Conta Corrente, Cart\u00e3o de Cr\u00e9dito ou D\u00e9bito no Exterior<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0211<\/td>\n      <td width=\"105\">IRPF<\/td>\n      <td width=\"504\">Imposto apurado na Declara\u00e7\u00e3o de Ajuste Anual (Quota)<\/td>\n      <td width=\"247\">Ano-calend\u00e1rio anterior<br>\n        (31\/12\/2025)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9250.htm#art14\">Lei n\u00ba 9.250\/1995\u00a0 Art. 14<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">8960<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de moeda estrangeira mantida em esp\u00e9cie<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14754.htm#art2\">Lei n\u00ba 14.754\/23 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1897<\/td>\n      <td width=\"105\">IRRF<\/td>\n      <td width=\"504\">Ganho de capital na aliena\u00e7\u00e3o de criptoativos<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8981.htm#art21\">Lei n\u00ba 8.981\/1995 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2469<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2484<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2030<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">6012<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2372<\/td>\n      <td width=\"105\">CSLL<\/td>\n      <td width=\"504\">Lucro Presumido ou Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7689.htm#art1\">Lei n\u00ba 7.689\/88 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2319<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2362<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5993<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Estimativa Mensal<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3317<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Real<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0231<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">IRPJ - Ganhos L\u00edquidos em Opera\u00e7\u00f5es na Bolsa - Lucro Presumido ou Arbitrado<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/L7799.htm#art55\">Lei n\u00ba 7.799\/89 Art. 55<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0507<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Ganho de Capital - Aliena\u00e7\u00e3o de Ativos de ME\/EPP optantes pelo Simples Nacional<\/td>\n      <td width=\"247\">M\u00eas Anterior<br>\n        (31\/07\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art13\">Lei Complementar n\u00ba 123\/06 Art. 13<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1599<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Entidades Financeiras - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">0220<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Demais Entidades - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3373<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Optantes pelo Lucro Real - Balan\u00e7o Trimestral (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">2089<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Presumido (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art27\">Decreto-Lei n\u00ba 5.844\/43 Art. 27<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5625<\/td>\n      <td width=\"105\">IRPJ<\/td>\n      <td width=\"504\">Lucro Arbitrado (Quota)<\/td>\n      <td width=\"247\">Trimestre anterior<br>\n        (30\/06\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">DCTFWeb Geral Mensal \/ MIT<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/decreto-lei\/del5844.htm#art79\">Decreto-Lei n\u00ba 5.844\/43 Art. 79<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9100<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento vinculado \u00e0 receita bruta<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9222<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - Parcelamento alternativo<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9113<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios at\u00e9 1996<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">9126<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Refis - ITR\/Exerc\u00edcios a partir de 1997<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9964.htm#art1\">Lei n\u00ba 9.964\/00 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Pessoa F\u00edsica\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7093<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Microempresa\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7114<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Empresa de Pequeno Porte\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7122<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - Demais Pessoas Jur\u00eddicas\u00a0\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">7288<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Paes - ITR<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\">DARF<\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.684.htm#art1\">Lei n\u00ba 10.684\/03 Art 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/autenticacao\/login\/index\/188\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp123.htm#art21%C2%A716\">Lei Complementar n\u00ba 123\/06 Art. 21<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - ME\/EPP - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Simples Nacional - MEI - Especial<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp155.htm#art9\">Lei Complementar n\u00ba 155\/16 Art. 9\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN)<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria das Microempresas e Empresas de Pequeno Porte optantes pelo Simples Nacional (Pert-SN-MEI) Microempreendedor Individual<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/publico\/login\/certificado.aspx?Sistema=125\">DAS<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp162.htm\">Lei Complementar n\u00ba 162\/18<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1136<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1165<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1194<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1204<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1210<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1233<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1240<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1279<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art1\">Lei n\u00ba 11.941\/09 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1285<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art3\">Lei n\u00ba 11.941\/09 Art. 3\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">1291<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=39\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2009\/Lei\/L11941.htm#art2\">Lei n\u00ba 11.941\/09 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3780<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3796<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3835<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3841<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3858<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3870<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - PGFN - Parcelamento D\u00edvida Decorrente de Aproveitamento Indevido de Cr\u00e9ditos de IPI - Art. 2\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3887<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3926<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - D\u00e9bitos Previdenci\u00e1rios Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">3932<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de D\u00edvidas N\u00e3o Parceladas Anteriormente - Art. 1\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"69\" rowspan=\"2\" width=\"123\">3955<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Reabertura Lei n\u00ba 11.941, de 2009 - RFB - Demais D\u00e9bitos - Parcelamento de Saldo Remanescente dos Programas Refis, Paes, Paex e Parcelamentos Ordin\u00e1rios - Art. 3\u00ba<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=93&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/Lei\/L12865.htm#art17.\">Lei n\u00ba 12.865\/13 Art. 17<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4720<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4737<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4743<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4750<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2014\/lei\/L12996.htm#art2..\">Lei n\u00ba 12.996\/14 Art. 2\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4059<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4065<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento IRPJ\/CSLL<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art40\">Lei n\u00ba 12.865\/13 Art. 40<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4007<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4013<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento - PIS\/Cofins - Institui\u00e7\u00f5es Financeiras e Cia Seguradoras\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4020<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">RFB - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">4042<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">PGFN - Parcelamento PIS\/Cofins<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\" width=\"105\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=102&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">-- \/ --<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2013\/lei\/l12865.htm#art39\">Lei n\u00ba 12.865\/13 Art. 39 \u00a7 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=126&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/mpv\/mpv766impressao.htm\">MP n\u00ba 766\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - D\u00e9bitos Previdenci\u00e1rios<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10016&origem=menu\">GPS<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">--<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td width=\"504\">Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria - Demais D\u00e9bitos<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/cav.receita.fazenda.gov.br\/ecac\/Aplicacao.aspx?id=10014&origem=menu\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2017\/lei\/l13496.htm\">Lei n\u00ba 13.496\/17 Art. 1\u00ba<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"52\" rowspan=\"2\" width=\"123\">5161<\/td>\n      <td width=\"105\">Parcelamento<\/td>\n      <td>Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria Rural (PRR)\u00a0<\/td>\n      <td width=\"247\">M\u00eas Atual<br>\n        (31\/08\/2026)<\/td>\n    <\/tr>\n    <tr>\n      <td height=\"19\"><a href=\"https:\/\/servicos.receitafederal.gov.br\/login?redirectUrl=https:\/\/cav.receita.fazenda.gov.br\/eCAC\/publico\/login.aspx?sistema=10042\">DARF<\/a><\/td>\n      <td width=\"504\">\u00a0\/\u00a0<\/td>\n      <td><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2018\/Lei\/l13606.htm\">Lei n\u00ba 13.606\/18<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"750\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" bordercolor=\"#CCCCCC\">   <tbody>\n    <tr>\n      <td height=\"41\" width=\"178\"><strong>Prazo de Apresenta\u00e7\u00e3o<\/strong><\/td>\n      <td width=\"178\"><strong>Interessado<\/strong><\/td>\n      <td width=\"587\"><strong>Declara\u00e7\u00f5es, Demonstrativos e Documentos<\/strong><\/td>\n      <td width=\"209\"><strong>Per\u00edodo de Refer\u00eancia<\/strong><\/td>\n      <td width=\"308\"><strong>Base Normativa<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DCTFWeb \u2013 Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/119859\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.237\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DME \u2013 Declara\u00e7\u00e3o de Opera\u00e7\u00f5es Liquidadas com Moeda em Esp\u00e9cie\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/92278\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.761\/2017<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td>DOI \u2013 Declara\u00e7\u00e3o sobre Opera\u00e7\u00f5es Imobili\u00e1rias\u00a0<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/141910\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.186\/2024<\/a><\/td>\n    <\/tr>\n    <tr>\n      <td height=\"21\">31<\/td>\n      <td>PJ\/PF<\/td>\n      <td width=\"587\">DeCripto \u2013 Declara\u00e7\u00e3o de Criptoativos<\/td>\n      <td>Julho\/2026<\/td>\n      <td><a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/147709\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025<\/a><\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><table cellpadding=\"0\" cellspacing=\"0\" class=\"grid\"><thead><tr class=\"headings\"><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=7&Ano=2026'\">&lt;<\/a><\/th><th colspan=\"5\">AGO\/2026<\/th><th><a href=\"javascript:void(0)\" onclick=\"window.location.href='?Mes=9&Ano=2026'\">&gt;<\/a><\/th><\/tr><tr class=\"headings gradiente\"><th width=\"14%\" style=\"border-left:1px solid #DADFE0;\"><a><span>D<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>T<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>Q<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/span><\/a><\/th><th width=\"14%\"><span><a>S<\/a><\/span><\/th><\/tr><\/thead><tbody><tr class=\"calendar-row calendar\"><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td class=\"calendar-day-np\" style=\"border-left:0px;\">&nbsp;<\/td><td id=\"2026-08-01\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis1\">01<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-02\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis2\">02<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-03\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis3\">03<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-04\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis4\">04<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-05\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis5\">05<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-06\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis6\">06<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-07\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis7\">07<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-08\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis8\">08<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-09\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis9\">09<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-10\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis10\">10<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-11\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis11\">11<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-12\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis12\">12<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-13\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis13\">13<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-14\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis14\">14<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-15\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis15\">15<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-16\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis16\">16<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-17\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis17\">17<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-18\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis18\">18<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-19\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis19\">19<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-20\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis20\">20<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-21\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis21\">21<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-22\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis22\">22<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-23\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis23\">23<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-24\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis24\">24<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-25\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis25\">25<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-26\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis26\">26<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-27\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis27\">27<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-28\" class=\"calendarDay\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis28\">28<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-29\" class=\"calendarDay\" style=\"border-right:1px solid #DADFE0;\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis29\">29<\/a>\n\t\t\t\t<\/div><\/td><\/tr><tr class=\"calendar-row calendar\"><td id=\"2026-08-30\" class=\"domingo\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis30\">30<\/a>\n\t\t\t\t<\/div><\/td><td id=\"2026-08-31\" class=\"calendarDay marked\">\n\t\t\t\t<div class=\"dayNumber\">\n\t\t\t\t\t<a href=\"javascript:;\" data-fancybox data-src=\"#vis31\">31<\/a>\n\t\t\t\t<\/div><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><td class=\"calendar-day-np\"><\/td><\/tr><\/tbody><\/table> \n<\/form>\n<\/span>\n<!-- CJT Shortcode Block (1) - calendario - END -->\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-316b01a elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"316b01a\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c73359c\" data-id=\"c73359c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1e42754 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e42754\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c2572e0 elementor-invisible\" data-id=\"c2572e0\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:600}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60caf46 elementor-testimonial--skin-bubble elementor-testimonial--layout-image_left elementor-testimonial--align-center elementor-arrows-yes elementor-pagination-type-bullets elementor-widget elementor-widget-testimonial-carousel\" data-id=\"60caf46\" data-element_type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tNossa parceria j\u00e1 dura mais de 10 anos e estamos muito satisfeitos com todo servi\u00e7o prestado. Gostamos muito de todo atendimento prestado. Muito profissionais.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/cl01.jpg\" alt=\"Ana Cec\u00edlia Abra\u00e3o\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Ana Cec\u00edlia Abra\u00e3o<\/span><span class=\"elementor-testimonial__title\">Diretor Geral<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tO trabalho da Cont\u00e1bil Demonstra\u00e7\u00e3o \u00e9 excelente e recomendo \u00e0 todos os meus parceiros. Trabalhamos juntos h\u00e1 muito anos e continuaremos por muito tempo.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/cl02.jpg\" alt=\"Jonathan Polipo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Jonathan Polipo<\/span><span class=\"elementor-testimonial__title\">Atacado Serra Mar<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Previous<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Next<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-2a2d4f4 elementor-invisible\" data-id=\"2a2d4f4\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2591c73 elementor-widget elementor-widget-counter\" data-id=\"2591c73\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Anos de Experi\u00eancia<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"20\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6545b1 elementor-widget elementor-widget-counter\" data-id=\"a6545b1\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">De Aprova\u00e7\u00e3o<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a6c1c44 elementor-invisible\" data-id=\"a6c1c44\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69ec0c1 elementor-widget elementor-widget-counter\" data-id=\"69ec0c1\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Clientes ativos<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\">+<\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"250\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca5916c elementor-widget elementor-widget-counter\" data-id=\"ca5916c\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Consultorias Realizadas<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"90\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f3d79b1 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"f3d79b1\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39c3e0a\" data-id=\"39c3e0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0667379 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0667379\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-5f5950c\" data-id=\"5f5950c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ceea158 elementor-widget elementor-widget-image\" data-id=\"ceea158\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.crcsp.org.br\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/link01.png\" class=\"attachment-large size-large wp-image-686\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-319c80e\" data-id=\"319c80e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-555a1b9 elementor-widget elementor-widget-image\" data-id=\"555a1b9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/link02.png\" class=\"attachment-large size-large wp-image-687\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-4ea2111\" data-id=\"4ea2111\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecbb975 elementor-widget elementor-widget-image\" data-id=\"ecbb975\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/login.esocial.gov.br\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/link03.png\" class=\"attachment-large size-large wp-image-688\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-2a5e78a\" data-id=\"2a5e78a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-794c4b8 elementor-widget elementor-widget-image\" data-id=\"794c4b8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/trabalho-e-emprego\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/link04.png\" class=\"attachment-large size-large wp-image-689\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-737f122\" data-id=\"737f122\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f23673 elementor-widget elementor-widget-image\" data-id=\"8f23673\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gov.br\/previdencia\/pt-br\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"139\" src=\"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-content\/uploads\/2023\/08\/link05.png\" class=\"attachment-large size-large wp-image-690\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00f5es do tamanho da sua empresaVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.Saiba maisContabilidade Digital ProfissionalVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.Saiba maisSolu\u00e7\u00f5es do tamanho da sua empresaVamos formar uma parceria de sucesso. Excel\u00eancia h\u00e1 mais de 10 anos.Saiba mais Previous slide Next slide Contabilidade al\u00e9m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/pages\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/comments?post=234"}],"version-history":[{"count":350,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/pages\/234\/revisions"}],"predecessor-version":[{"id":783,"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/pages\/234\/revisions\/783"}],"wp:attachment":[{"href":"https:\/\/sitesa.com.br\/projetos\/modelos-wp\/mod13-22\/wp-json\/wp\/v2\/media?parent=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}