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["GUIA PARA PREENCHIMENTO"]
[]
["1 - Preencher apenas as guias azuis:"]
[]
["2 - Recomendamos preencher somente as células com fundo azul claro. As demais possuem fórmulas e sugerimos não alterá-las."]

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[]
[null,"MODELO DA PROPOSTA COMPLETA"]
[]
[null,"."]
[null,"I – FORMALIZAÇÃO"]
[]
[null,"PREGÃO ELETRÔNICO N. 90061/2024"]
[null,"OBJETO: Prestação de serviços continuados por alocação de postos de trabalho nas áreas de manutenção e conservação de jardins internos e externos, vasos e viveiro de plantas, incluindo, sob demanda, fornecimento de materiais e serviços específicos para jardinagem, pelo período de 30 (trinta) meses"]
[null,"LICITANTE: _____________________________________________________"]
[null,"CNPJ: ________________________________________________________"]
[null,"ENDEREÇO COMPLETO: _________________________________________"]
[null,"TELEFONE:_____________________________________________________"]
[null,"E-MAIL: ________________________________________________________"]
[]
[null,"Apresentamos nossa proposta para o item único da presente licitação, de acordo com as disposições do Edital."]
[null,"Decorre do conteúdo da presente proposta a explicitação do seguinte PREÇO DE JULGAMENTO (GLOBAL para 30 MESES) PARA O ITEM:"]
[null,"R$ ",null,{"$f":"Resumo!H98","v":8550414.9000000004}]
[null,{"$f":"Extenso_Valor(D17)","v":"oito milhões, quinhentos e cinquenta mil, quatrocentos e quatorze reais e noventa centavos"}]
[]
[null,"(por extenso)"]
[]
[null,"No valor proposto estão incluídos todos os custos e todas as despesas, diretas e indiretas, para a execução dos serviços objeto da licitação, em conformidade com as especificações e demais condições e exigências constantes do Edital."]
[null,"Informamos que eventuais rubricas dispostas em Acordo ou Convenção Coletiva de Trabalho que não se relacionem ao custo direto da venda do serviço, tais como “Participação nos Resultados” e “Abono substitutivo de Participação nos Resultados”, serão consideradas nos custos indiretos da proposta."]
[null,"O prazo de validade da presente proposta é de ______ (por extenso) dias. (observado o disposto no Título 4 do Edital)."]
[]
[null,"Convenção coletiva de trabalho ou a norma coletiva a que estamos obrigados:"]
[null,"Data-Base:"]
[null,"Número do Registro no SRT:"]
[null,"Regime de tributação da empresa:"]
[null,"Empresa é beneficiada pela desoneração da folha de pagamento instituída pela Lei n. 12.546, de 2001, alterada pela Lei n. 13.161, de 2015?"]
[null,"Empresa adere ao PAT (Programa de Alimentação do Trabalhador)?"]
[null,"(Se adere ao PAT): Os valores do auxílio-alimentação apresentados na presente proposta deverão corresponder aos efetivamente pagos pela empresa aos empregados"]
[]
[null,"DECLARAÇÕES"]
[null,"Declaramos que:"]
[null,"a)   disponibilizaremos equipamentos e pessoal técnico adequados para realização do objeto da presente licitação;"]
[null,"b)   seremos responsável pelo descarte ambientalmente responsável de qualquer resíduo do serviço a ser prestado, objeto desta licitação – incluindo consumíveis, peças usadas, embalagens – e que temos conhecimento da legislação ambiental sobre o descarte de materiais, em especial a Lei n. 9.605/1998 e a Lei n. 12.305/2010, além da NBR 10.004."]
[]
[]
[null,"A SEREM PRESTADAS SOMENTE NA HIPÓTESE DE LICITANTE MICROEMPRESA OU EMPRESA DE PEQUENO PORTE, EM CONFORMIDADE COM OS ARTIGOS 17, 18, 30 E 31 DA LEI COMPLEMENTAR N. 123/2006, E O ACÓRDÃO TCU 2798/2010-PLENÁRIO"]
[]
[]
[null,"Declaramos que:"]
[null,"a)   em se tratando dos serviços vedados descritos no artigo 17 da Lei Complementar n. 123/2006, notadamente os descritos no inciso XII (cessão ou locação de mão de obra), ressalvados os serviços listados nos § 5º-C, inciso VI, c/c § 5º-H do art. 18 ou no § 1º do art. 17 da referida Lei, a proposta apresentada não contempla qualquer benefício tributário referente ao SIMPLES NACIONAL, conforme os itens 4.20 e 4.21 do Edital;"]
[]
[]
[null,"b)   na hipótese de contratação desta Microempresa ou Empresa de Pequeno Porte inscrita no SIMPLES NACIONAL e executora de atividade vedada, ficamos sujeitos à exclusão obrigatória no SIMPLES NACIONAL a contar do mês seguinte ao da contratação, em consequência do que dispõem o artigo 17, inciso XII e o artigo 31, inciso II da Lei Complementar n, 123/2006, devendo entregar à Câmara dos Deputados, à título de comprovação, cópia de ofício – com comprovante de entrega e recebimento, que comunique a assinatura do contrato de prestação de serviços mediante cessão de mão de obra e encaminhado pela contratada à Secretaria Especial da Receita Federal do Brasil até o último dia útil do mês subsequente ao da contratação, consoante artigo 30, § 1º, inciso II da Lei Complementar n. 123/2006."]
[]
[]
[]
[]
[]
[null,"A SEREM PRESTADAS SOMENTE NA HIPÓTESE DE LICITANTE BENEFICIADA PELA DESONERAÇÃO DA FOLHA DE PAGAMENTO INSTITUÍDA PELA LEI N. 12.546, DE 2011, ALTERADA PELA LEI N. 13.161, DE 2015."]
[]
[]
[null,"Declaramos, sob as penas da Lei, que:"]
[null,"a)   recolhemos a contribuição previdenciária incidente sobre o valor da receita bruta, em substituição às contribuições previdenciárias incidentes sobre a folha de pagamento, previstas nos incisos I e III do caput do artigo 22 da Lei n. 8.212/1991, na forma do caput do artigo 7º (ou 8º) da Lei n. 12.546/2011, alterada pela Lei n. 13.161/2015;"]
[]
[]
[null,"b)   temos ciência que nossa manifestação, conforme alínea “a” anterior, será remetida à Secretaria Especial da Receita Federal do Brasil e que, em caso de constatação de falsidade, estará sujeita às sanções administrativas cabíveis, sem prejuízo do encaminhamento dos documentos ao Ministério Público para apuração de eventual responsabilidade criminal desta declarante."]
[]
[]
[]
[null,"A SEREM PRESTADAS SOMENTE PARA A LICITANTE QUE SEJA A ATUAL TITULAR DO CONTRATO QUE SERÁ SUCEDIDO PELA CONTRATAÇÃO DECORRENTE DO PREGÃO EM EPÍGRAFE, NA HIPÓTESE DE HAVER SALÁRIO(S) PRATICADO(S) NO CONTRATO VIGENTE SUPERIOR(ES) AOS MÍNIMOS FIXADOS NO EDITAL E QUE TENHA OPTADO POR TOMAR COMO BASE EM SEUS LANCES E NA PRESENTE PROPOSTA DE PREÇOS SALÁRIO(S) FIXADO(S) NESTE EDITAL:"]
[]
[]
[null,"Declaramos que:"]
[null,"a)   estamos cientes de que deveremos apresentar à Câmara dos Deputados, no prazo improrrogável de 60 (sessenta) dias, contado da data de início da vigência do contrato, a convenção ou o acordo coletivo de trabalho, entabulado com a participação do sindicato dos trabalhadores, em que se autoriza a redução salarial, na forma do art. 7°, VI, da Constituição Federal, considerado, ainda, o disposto no subitem 10.10.2.1 do Título 10 da minuta do Termo de Contrato anexa;"]
[]
[]
[]
[null,"b) estamos cientes de que, na hipótese de não cumprirmos o disposto no teor da declaração da alínea anterior (“a”) e não logrado êxito na contratação de remanescente, sendo necessária a realização de nova licitação, caso participemos do certame, deveremos tomar como base em nossos lances e em nossa proposta de preços o(s) salário(s) maior(es), absorvendo ou acrescentando eventual diferença no BDI, sob pena de desclassificação."]
[]
[]
[null,"É OBRIGATÓRIA A COMPROVAÇÃO A QUE SE REFERE O ITEM 4.3 DO TÍTULO 4 DO TERMO DE REFERÊNCIA"]
[]
[]
[null,"(referente ao valor do Fator Acidentário de Prevenção (FAP))."]
[]
[]
[]
[null,"DADOS PARA ASSINATURA DO CONTRATO"]
[null,"Nome do signatário"]
[null,"Cargo"]
[null,"Qualificação\n(CPF, naturalidade e domicílio)"]
[null,"OBS.: O signatário deve possuir poderes de administração estabelecidos em contrato social e/ou possuir procuração com poderes para assinar contratos em nome da empresa. \nA documentação comprobatória deverá ser encaminhada quando da assinatura do contrato."]
[]
[null,"MODALIDADE DE GARANTIA:"]
[null,"De acordo com o disposto no Termo de Referência anexo ao Edital, informamos que, caso o objeto nos seja adjudicado, optaremos pela seguinte modalidade de garantia de execução do contrato (artigos 96 e seguintes da Lei 14.133/2021):"]
[null,"____________________________________"]
[]
[]
[]
[null,"Brasília,     de                     de 2024"]
[]
[null,"Assinatura do representante legal da empresa"]
[]
[]
[null,"Nome do representante legal da empresa"]

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[null,"QUADRO DE REMUNERAÇÕES"]
[]
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[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,"PREÇO TOTAL (MENSAL)"]
[null,null,"SREP","SISTEMA DE REGISTRO ELETRÔNICO DE PRESENÇA - SREP",null,null,null,null,{"$f":"SREP!M46","v":1394.27},null,null,"Serviços continuos",null,{"$f":"I40+I47+I49+I61","v":238358.24999999997},{"$f":"N47*30","v":7150747.4999999991}]
[null,null,"EPI - N.REL","EQUIPAMENTOS DE PROTEÇÃO INDIVIDUAL NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO",null,null,null,null,{"$f":"'Não Rel - EPI'!K62","v":0}]
[null,null,"EQUIP - N.REL","EQUIPAMENTOS NÃO RELACIONADAS DIRETAMENTE A UM POSTO DE TRABALHO",null,null,null,null,{"$f":"'Não Rel - Equip'!M128","v":2594.4899999999998},null,null,"Fornecimento de mat",null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"N49*30","v":{"$error":"#REF!"}}]
[null,null,"TRANSP.","TRANSPORTE DE COLABORADORES, EQUIPAMENTOS E MATERIAIS",null,null,null,null,{"$f":"Transporte!J74","v":11260.23},null,null,null,"b",null,{"$f":"O49-#REF!","v":{"$error":"#REF!"}}]
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[null,null,"NOT. DEMANDA","HORAS NOTURNAS - SOB DEMANDA",null,null,null,null,null,null,null,null,"a",null,8107550.1200000001]
[null,null,"HORAS EXTRAS","HORAS EXTRAS - SOB DEMANDA",null,null,null,null,null,null,null,null,"a",null,8107550.1200000001]
[null,null,"SERV SOB DEMANDA","SERVIÇOS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA",null,null,null,null,{"$f":"'Não Rel - Servicos'!K20","v":11850.73},null,{"$f":"12*I62","v":142208.76}]
[null,null,"MAT SOB DEMANDA","MATERIAIS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA",null,null,null,null,{"$f":"'Não Rel - Materiais sob Demanda'!K105","v":23544.62},null,{"$f":"12*I63","v":282535.44},"Serviços sob demanda",null,{"$f":"#REF!+#REF!","v":{"$error":"#REF!"}},{"$f":"N63*30","v":{"$error":"#REF!"}}]
[null,null,"MAT PERM SOB DEMANDA","MATERIAIS PERMANENTES NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA",null,null,null,null,{"$f":"'Não Rel - Mat. Perm.'!K27","v":0},null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"N64*30","v":{"$error":"#REF!"}}]
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[null,null,null,"ESTIMATIVA MENSAL - ITENS COMPLEMENTARES À FOLHA",null,null,null,{"$f":"I52","v":15248.99},null,null,null,null,"f",null,68006.399999999994]
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[null,null,null,"TOTAL GLOBAL DA CONTRATAÇÃO - 12 MESES"]
[]
[null,null,null,null,null,null,"12 x TOTAL MENSAL",{"$f":"ROUND(H74*12,2)","v":3420165.96},null,null,3344226.35,{"$f":"H78-K78","v":75939.60999999987}]
[]
[null,null,null,"TOTAL MENSAL - ITENS SOB DEMANDA"]
[null,null,null,"DESCRIÇÃO",null,null,null,"VALOR"]
[null,null,null,"Materiais não relacionados diretamente a um posto de trabalho - AQUISIÇÃO SOB DEMANDA",null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,"Equipamentos não relacionados diretamente a um posto de trabalho - AQUISIÇÃO SOB DEMANDA",null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,null,"TOTAL MENSAL DA CONTRATAÇÃO",{"$f":"SUM(H82:H84)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL ANUAL - ITENS SOB DEMANDA"]
[]
[null,null,null,null,null,null,"12 x TOTAL MENSAL",{"$f":"H85*12","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL ANUAL GLOBAL DA CONTRATAÇÃO"]
[]
[null,null,null,null,null,null,null,{"$f":"H89+H78","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L78/K78","v":2.2707676470523554E-2},null,null,{"$f":"36*(H70+I60+I61+I52)","v":8986265.2799999993}]
[null,null,null,"TOTAL GLOBAL DA CONTRATAÇÃO - 30 MESES",null,null,null,null,null,null,null,null,null,null,{"$f":"I63*36","v":847606.32}]
[]
[null,null,null,null,null,null,"30 x TOTAL MENSAL",{"$f":"ROUND(H74*30,2)","v":8550414.9000000004},null,null,{"$f":"K62/K78","v":4.2523664703497117E-2},null,null,null,{"$f":"I62*36","v":426626.27999999997}]
[]
[null,null,null,"TOTAL MENSAL - ITENS SOB DEMANDA"]
[null,null,null,"DESCRIÇÃO",null,null,null,"VALOR"]
[null,null,null,"Materiais não relacionados diretamente a um posto de trabalho - AQUISIÇÃO SOB DEMANDA",null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,"Equipamentos não relacionados diretamente a um posto de trabalho - AQUISIÇÃO SOB DEMANDA",null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,null,"TOTAL MENSAL DA CONTRATAÇÃO",{"$f":"SUM(H102:H104)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL ANUAL - ITENS SOB DEMANDA"]
[]
[null,null,null,null,null,null,"12 x TOTAL MENSAL",{"$f":"H105*12","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL ANUAL GLOBAL DA CONTRATAÇÃO"]
[]
[null,null,null,null,null,null,null,{"$f":"H109+H98","v":{"$error":"#REF!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K63/K78","v":8.4484544534493E-2},null,null,null,{"$f":"I64*36","v":0}]
[]
[null,null,null,null,null,null,2,{"$f":"I62*30","v":355521.89999999997}]
[null,null,null,null,null,null,3,{"$f":"I63*30","v":706338.6},null,null,null,null,null,null,56751.99]
[null,null,null,null,null,null,1,{"$f":"H98-H117-H118","v":7488554.4000000004},null,null,null,null,null,null,143743.04999999999]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,55198.47]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,57826.53]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,71042.399999999994]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,118524]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,120456]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,400963.2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,108164.4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,60564.45]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,5442.18]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,86535.9]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,1,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":"ENCARREGADO TÉCNICO GERAL DE SERVIÇOS DE ÁREA VERDE"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":1}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":7045.82}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":7045.82}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Adicional de Férias",{"$f":"'Encargos Sociais'!E31","v":3.0300000000000001E-2},{"$f":"ROUND(E21*F$16,2)","v":213.49},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":1608.14}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":201.02}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},80.41]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},120.61]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},80.41]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},48.24]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},16.079999999999998,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},643.26,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":117.22000000000003}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":1097.2}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":213.49}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":2798.17}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1214.42}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":4226.08}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$73+$F$41),2)","v":28.14}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},2.41,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},8.84,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},62.72,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},21.71,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},248.46]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":372.28}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":640.47},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},55.66,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},5.64,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},6.34,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},23.25,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},50.03,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":0.11089999999999998},{"$f":"ROUND(E70*$F$16,2)","v":781.38}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":781.38}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(VLOOKUP($B$5,Uniformes!C1:H63,6)/12,2)","v":58.09}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":58.09},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(E94*E102,2)","v":2705.21}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":7045.82}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":4226.08}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":372.28}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":781.38}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":58.09}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":12483.65},null,null,null,{"$f":"E102*(1+E85+E88+E92)","v":13291.342154999998},{"$f":"I102*E89","v":1648.1264272199999},{"$f":"I102+J102","v":14939.468582219999}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":2705.21},null,null,null,{"$f":"I102/(1-E89)","v":15172.765017123285}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":15188.86}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*F$16,2)","v":640.27}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":222.81},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":187.03}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":1050.1099999999999}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":15188.86}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":1050.1099999999999}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":16238.970000000001}]

{"sheet":"2","index":5,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":false,"merged":[[17,1,17,3],[106,1,106,3],[39,3,39,5],[46,1,46,3],[56,1,56,3],[68,3,68,5],[74,1,74,3],[83,1,83,3],[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3]]}
[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,2,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":"JARDINEIRO CHEFE DO COMPLEXO ADMINISTRATIVO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":1}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":2834}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":2834}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Adicional de Férias",{"$f":"'Encargos Sociais'!E31","v":3.0300000000000001E-2},{"$f":"ROUND(E21*F$16,2)","v":85.87},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":646.83000000000004}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":80.849999999999994}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},32.340000000000003]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},48.51]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},32.340000000000003]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},19.399999999999999]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},6.47,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},258.73,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":369.93000000000006}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":1097.2}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":85.87}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1125.4700000000003}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1467.13}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2678.4700000000003}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$73+$F$41),2)","v":11.32}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0.97,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},3.56,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},25.23,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},8.73,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},99.94]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":149.75}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":257.61},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},22.39,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},2.27,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},2.5499999999999998,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},9.35,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},20.12,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":0.11089999999999998},{"$f":"ROUND(E70*$F$16,2)","v":314.29000000000002}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":314.29000000000002}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(VLOOKUP($B$5,Uniformes!C1:H63,6)/12,2)","v":49.1}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":49.1},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(E94*E102,2)","v":1305.75}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":2834}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2678.4700000000003}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":149.75}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":314.29000000000002}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":49.1}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":6025.6100000000006}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1305.75}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":7331.3600000000006}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*F$16,2)","v":257.52999999999997}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":89.62},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":75.23}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":422.38}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":7331.36}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":422.38}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":7753.74}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,3,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":"JARDINEIRO CHEFE DAS UNIDADES EXTERNAS"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":1}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":2834}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":2834}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Adicional de Férias",{"$f":"'Encargos Sociais'!E31","v":3.0300000000000001E-2},{"$f":"ROUND(E21*F$16,2)","v":85.87},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":646.83000000000004}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":80.849999999999994}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},32.340000000000003]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},48.51]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},32.340000000000003]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},19.399999999999999]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},6.47,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},258.73,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":369.93000000000006}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":1097.2}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":85.87}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1125.4700000000003}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1467.13}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2678.4700000000003}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$73+$F$41),2)","v":11.32}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0.97,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},3.56,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},25.23,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},8.73,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},99.94]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":149.75}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":257.61},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},22.39,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},2.27,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},2.5499999999999998,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},9.35,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},20.12,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":0.11089999999999998},{"$f":"ROUND(E70*$F$16,2)","v":314.29000000000002}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":314.29000000000002}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(VLOOKUP($B$5,Uniformes!C1:H63,6)/12,2)","v":49.1}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":49.1},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(E94*E102,2)","v":1305.75}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":2834}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2678.4700000000003}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":149.75}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":314.29000000000002}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":49.1}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":6025.6100000000006}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1305.75}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":7331.3600000000006}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*F$16,2)","v":257.52999999999997}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":89.62},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":75.23}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":422.38}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":7331.36}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":422.38}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":7753.74}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,4,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":"JARDINEIRO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":16}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":2405.96}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":2405.96}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Adicional de Férias",{"$f":"'Encargos Sociais'!E31","v":3.0300000000000001E-2},{"$f":"ROUND(E21*F$16,2)","v":72.900000000000006},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":549.14}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":68.64}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},27.46]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},41.19]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},27.46]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},16.47]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},5.49,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},219.65,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":395.61}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":1097.2}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":72.900000000000006}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":955.50000000000011}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1492.81}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2521.21}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$73+$F$41),2)","v":9.61}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0.82,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},3.02,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},21.42,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},7.41,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},84.84]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":127.12}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":218.7},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},19.010000000000002,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},1.92,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},2.17,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},7.94,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},17.079999999999998,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":0.11089999999999998},{"$f":"ROUND(E70*$F$16,2)","v":266.82}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":266.82}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(VLOOKUP($B$5,Uniformes!C1:H63,6)/12,2)","v":56.95}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":56.95},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(E94*E102,2)","v":1165.43}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":2405.96}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2521.21}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":127.12}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":266.82}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":56.95}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":5378.0599999999995}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1165.43}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":6543.49}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*F$16,2)","v":218.64}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":76.09},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":63.87}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":358.6}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":6543.49}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":358.6}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":6902.09}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,5,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":"AUXILIAR DE JARDINAGEM"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":16}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":1839.26}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":1839.26}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Adicional de Férias",{"$f":"'Encargos Sociais'!E31","v":3.0300000000000001E-2},{"$f":"ROUND(E21*F$16,2)","v":55.73},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":419.79}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":52.47}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},20.99]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},31.48]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},20.99]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},12.59]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},4.2,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},167.92,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":429.61}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":1097.2}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":55.73}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":730.43000000000006}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1526.81}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2312.9700000000003}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$73+$F$41),2)","v":7.35}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0.63,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},2.31,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},16.37,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},5.67,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},64.86]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":97.19}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":167.19},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},14.53,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},1.47,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},1.66,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},6.07,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},13.06,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":0.11089999999999998},{"$f":"ROUND(E70*$F$16,2)","v":203.97}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":203.97}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(VLOOKUP($B$5,Uniformes!C1:H63,6)/12,2)","v":56.95}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":56.95},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(E94*E102,2)","v":977.39}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":1839.26}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2312.9700000000003}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":97.19}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":203.97}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":56.95}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":4510.34}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":977.39}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":5487.7300000000005}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*F$16,2)","v":167.14}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":58.16},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":48.82}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":274.12}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":5487.73}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":274.12}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":5761.8499999999995}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,6,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,7,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,8,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,9,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,10,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,11,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,12,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

{"sheet":"13","index":16,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[17,1,17,3],[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3],[106,1,106,3],[39,3,39,5],[46,1,46,3],[56,1,56,3],[68,3,68,5],[74,1,74,3],[83,1,83,3]]}
[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,13,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,14,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,15,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,16,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,17,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,18,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

{"sheet":"19","index":22,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[17,1,17,3],[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3],[106,1,106,3],[39,3,39,5],[46,1,46,3],[56,1,56,3],[68,3,68,5],[74,1,74,3],[83,1,83,3]]}
[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,19,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,20,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,0]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,21,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":0}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":0}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":0}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},0]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},0]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},0]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},0]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},0,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},0,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":0}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":0}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":0}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":0}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":0}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0,null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},0,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},0,null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},0,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},0]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":0}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":0},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},0,null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},0,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},0,null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},0,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},0,null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":0}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":0}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":0}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Ferramentas relacionadas ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":0}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":0}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":0}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":0}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#REF!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#REF!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":0}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":0},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":0}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":{"$error":"#REF!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":0}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#REF!"}}]

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[]
[]
[]
[null,"INFORMAÇÕES DE ENTRADA"]
[]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,null,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60]
[null,"",null,"CARGO 1","CARGO 2","CARGO 3","CARGO 4","CARGO 5","CARGO 6","CARGO 7","CARGO 8","CARGO 9","CARGO 10","CARGO 11","CARGO 12","CARGO 13","CARGO 14","CARGO 15","CARGO 16","CARGO 17","CARGO 18","CARGO 19","CARGO 20","CARGO 21","CARGO 22","CARGO 23","CARGO 24","CARGO 25","CARGO 26","CARGO 27","CARGO 28","CARGO 29","CARGO 30","CARGO 31","CARGO 32","CARGO 33","CARGO 34","CARGO 35","CARGO 36",null,"CARGO 40","CARGO 41","CARGO 42","CARGO 43","CARGO 44","CARGO 45","CARGO 46","CARGO 47","CARGO 48","CARGO 49","CARGO 50","CARGO 51","CARGO 52","CARGO 53","CARGO 54","CARGO 55","CARGO 56","CARGO 57","CARGO 58","CARGO 59","CARGO 60"]
[null,"INFORMAÇÕES BÁSICAS"]
[]
[null,"DESCRIÇÃO DOS POSTOS DE SERVIÇO"]
[null,null,null,"ENCARREGADO TÉCNICO GERAL DE SERVIÇOS DE ÁREA VERDE","JARDINEIRO CHEFE DO COMPLEXO ADMINISTRATIVO","JARDINEIRO CHEFE DAS UNIDADES EXTERNAS","JARDINEIRO","AUXILIAR DE JARDINAGEM"]
[null,"REMUNERAÇÕES",null,7045.82,2834,{"$f":"E12","v":2834},2405.96,1839.26]
[null,null,null,7045.82,2834,{"$f":"E13","v":2834},2405.96,1839.26]
[null,"QUANTIDADE DE POSTOS",null,{"$f":"IF(D13>D12,\"Maior que Edital\",0)","v":0},{"$f":"IF(E13>E12,\"Maior que Edital\",0)","v":0},0,0,0]
[null,null,null,1,1,1,16,16]
[null,"JORNADA"]
[null,null,"HORAS/DIA",8,{"$f":"D17","v":8},{"$f":"E17","v":8},8,8]
[null,null,"DIAS/MÊS",26,{"$f":"D18","v":26},{"$f":"E18","v":26},26,26]
[null,null,"HORAS/MÊS",220,{"$f":"D19","v":220},{"$f":"E19","v":220},220,220]
[null,"CCT UTILIZADA"]
[null,null,"SINDICATOS E REFERÊNCIA","SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024",{"$f":"D21","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},{"$f":"E21","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024","SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"]
[null,null,"DATA-BASE","2024-01-01",{"$f":"D22","v":"2024-01-01"},{"$f":"E22","v":"2024-01-01"},"2024-01-01","2024-01-01"]
[]
[null,"ADICIONAIS LEGAIS E GRATIFICAÇÕES"]
[]
[null,"PERICULOSIDADE (PERCENTUAL)"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.3,0.3,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"BASE DE CÁLCULO DO ADICIONAL DE PERICULOSIDADE (SALÁRIO BÁSICO)"]
[null,null,null,{"$f":"D13","v":7045.82},{"$f":"E13","v":2834},{"$f":"F13","v":2834},2405.96,1839.26,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y13","v":0},{"$f":"Z13","v":0},{"$f":"AA13","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL DE PERICULOSIDADE"]
[null,null,null,{"$f":"ROUND(D27*D13,2)","v":0},{"$f":"ROUND(E27*E13,2)","v":0},{"$f":"ROUND(F27*F13,2)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y27*Y13,2)","v":0},{"$f":"ROUND(Z27*Z13,2)","v":0},{"$f":"ROUND(AA27*AA13,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"INSALUBRIDADE (PERCENTUAL)"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"BASE DE CÁLCULO DO ADICIONAL DE INSALUBRIDADE (SALÁRIO MÍNIMO LEGAL)"]
[null,null,null,1412,1412,1412,1412,1412,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1100,1100,1100,1100,1100,1100,null,null,null,null,null,null,null,1100]
[null,"VALOR MENSAL DO ADICIONAL DE INSALUBRIDADE"]
[null,null,null,{"$f":"ROUND(D33*D35,2)","v":0},{"$f":"ROUND(E33*E35,2)","v":0},{"$f":"ROUND(F33*F35,2)","v":0},{"$f":"ROUND(G33*G35,2)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y33*Y35,2)","v":0},0,0,0,0,0,{"$f":"ROUND(AE33*AE35,2)","v":0},0,0,0,0,0,0,0,0]
[null,"GRATIFICAÇÃO - VALOR MENSAL (R$)"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ADICIONAL NOTURNO"]
[]
[null,"INCIDÊNCIA (PERCENTUAL)"]
[null,null,null,0.2,0.2,0.2,0.2,0.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2]
[null,"HORAS REAIS POR DIA"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"HORAS FICTAS POR DIA"]
[null,null,null,{"$f":"D46*8/7","v":0},{"$f":"E46*8/7","v":0},{"$f":"F46*8/7","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y46*8/7","v":0},{"$f":"Z46*8/7","v":0},{"$f":"AA46*8/7","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"BASE DE CÁLCULO DO ADICIONAL NOTURNO (INCLUINDO ADICIONAIS E GRATIFICAÇÕES)"]
[null,null,null,{"$f":"D13+D31+D37+D39","v":7045.82},{"$f":"E13+E31+E37+E39","v":2834},{"$f":"F13+F31+F37+F39","v":2834},2405.96,1839.26,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y13+Y31+Y37+Y39","v":0},{"$f":"Z13+Z31+Z37+Z39","v":0},{"$f":"AA13+AA31+AA37+AA39","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL NOTURNO (HORA NORMAL + HORA REDUZIDA) - POR POSTO"]
[null,null,null,{"$f":"ROUND(D48*D18*D44*D50/D19,2)","v":0},{"$f":"ROUND(E48*E18*E44*E50/E19,2)","v":0},{"$f":"ROUND(F48*F18*F44*F50/F19,2)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y48*Y18*Y44*Y50/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z48*Z18*Z44*Z50/Z19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(AA48*AA18*AA44*AA50/AA19,2)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[null,"ADICIONAL DE HORA EXTRA"]
[]
[null,"INCIDÊNCIA (PERCENTUAL 1)"]
[null,null,null,0.5,0.5,0.5,0.5,0.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5]
[null,"HORAS EXTRAS POR MÊS (PERCENTUAL 1)"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL DE HORAS EXTRAS (PERCENTUAL 1) - POR POSTO"]
[null,null,null,{"$f":"ROUND(D59*D57*D13/D19,2)","v":0},{"$f":"ROUND(E59*E57*E13/E19,2)","v":0},{"$f":"ROUND(F59*F57*F13/F19,2)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y59*Y57*Y13/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z59*Z57*Z13/Z19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(AA59*AA57*AA13/AA19,2)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"INCIDÊNCIA (PERCENTUAL 2)"]
[null,null,null,1,1,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,"HORAS EXTRAS POR MÊS (PERCENTUAL 2)"]
[null,null,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL DE HORAS EXTRAS (PERCENTUAL 2) - POR POSTO"]
[null,null,null,{"$f":"ROUND(D65*D63*D13/D19,2)","v":0},{"$f":"ROUND(E65*E63*E13/E19,2)","v":0},{"$f":"ROUND(F65*F63*F13/F19,2)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y65*Y63*Y13/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z65*Z63*Z13/Z19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(AA65*AA63*AA13/AA19,2)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"TOTAL MENSAL DOS ADICIONAIS DE HORAS EXTRAS - POR POSTO"]
[null,null,null,{"$f":"D67+D61","v":0},{"$f":"E67+E61","v":0},{"$f":"F67+F61","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y67+Y61","v":{"$error":"#DIV/0!"}},{"$f":"Z67+Z61","v":{"$error":"#DIV/0!"}},{"$f":"AA67+AA61","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[null,"BENEFÍCIOS COMUNS - AUXÍLIO TRANSPORTE"]
[]
[null,"DISTRIBUIÇÃO ESTIMADA DE PROCEDÊNCIA"]
[null,null,"Cidade-satélite",{"$f":"100%-D75","v":0.33999999999999997},{"$f":"D74","v":0.33999999999999997},{"$f":"E74","v":0.33999999999999997},0.33999999999999997,0.33999999999999997,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68]
[null,null,"Região do entorno (média ponderada do contrato atual)",{"$f":"ROUND(23/35,2)","v":0.66},{"$f":"D75","v":0.66},0.66,0.66,0.66,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32]
[null,null,"Esplanada - apenas para os que vêm do entorno",{"$f":"D75","v":0.66},0.66,0.66,0.66,0.66,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y75","v":0.32},{"$f":"Z75","v":0.32},{"$f":"AA75","v":0.32},0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32]
[null,"VALORES DOS VALES"]
[null,null,"Cidade-satélite",5.5,{"$f":"D78","v":5.5},5.5,5.5,5.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V78","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Região do entorno (média ponderada do contrato atual)",10.15,{"$f":"D79","v":10.15},10.15,10.15,10.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Esplanada",2.75,{"$f":"D80","v":2.75},2.75,2.75,2.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL BRUTO DE PAGAMENTO - POR POSTO"]
[null,null,null,{"$f":"ROUND((D74*D78+D75*D79+D76*D80)*2*D18,2)","v":539.97},{"$f":"ROUND((E74*E78+E75*E79+E76*E80)*2*E18,2)","v":539.97},{"$f":"ROUND((F74*F78+F75*F79+F76*F80)*2*F18,2)","v":539.97},539.97,539.97,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((Y74*Y78+Y75*Y79+Y76*Y80)*2*Y18,2)","v":0},{"$f":"ROUND((Z74*Z78+Z75*Z79+Z76*Z80)*2*Z18,2)","v":0},{"$f":"ROUND((AA74*AA78+AA75*AA79+AA76*AA80)*2*AA18,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"PERCENTUAL DE DESCONTO"]
[null,null,null,0.06,{"$f":"D84","v":0.06},{"$f":"E84","v":0.06},0.06,0.06,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X84","v":0},{"$f":"Y84","v":0},{"$f":"Z84","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO DESCONTO - POR POSTO"]
[null,null,null,{"$f":"ROUND(D84*D13,2)","v":422.75},{"$f":"ROUND(E84*E13,2)","v":170.04},{"$f":"ROUND(F84*F13,2)","v":170.04},144.36000000000001,110.36,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(Y84*Y13,2)","v":0},{"$f":"ROUND(Z84*Z13,2)","v":0},{"$f":"ROUND(AA84*AA13,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL LÍQUIDO DO VALE TRANSPORTE - POR POSTO"]
[null,null,null,{"$f":"IF(D82>D86,D82-D86,0)","v":117.22000000000003},{"$f":"IF(E82>E86,E82-E86,0)","v":369.93000000000006},{"$f":"IF(F82>F86,F82-F86,0)","v":369.93000000000006},395.61,429.61,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Y82>Y86,Y82-Y86,0)","v":0},{"$f":"IF(Z82>Z86,Z82-Z86,0)","v":0},{"$f":"IF(AA82>AA86,AA82-AA86,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"D88*D15","v":117.22000000000003},{"$f":"E88*E15","v":369.93000000000006},{"$f":"F88*F15","v":369.93000000000006}]
[null,"BENEFÍCIOS COMUNS - AUXÍLIO ALIMENTAÇÃO"]
[]
[null,null,"VALOR CCT",42.2,{"$f":"D92","v":42.2},42.2,42.2,42.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X92","v":0},{"$f":"Y92","v":0},{"$f":"Z92","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR CD",35,{"$f":"D93","v":35},35,35,35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31,24.31]
[null,"VALOR MENSAL DO AUXÍLIO ALIMENTAÇÃO - POR POSTO"]
[null,null,null,{"$f":"ROUND(LARGE(D92:D93,1)*D18,2)","v":1097.2},{"$f":"ROUND(LARGE(E92:E93,1)*E18,2)","v":1097.2},{"$f":"ROUND(LARGE(F92:F93,1)*F18,2)","v":1097.2},{"$f":"ROUND(LARGE(G92:G93,1)*G18,2)","v":1097.2},{"$f":"ROUND(LARGE(H92:H93,1)*H18,2)","v":1097.2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(LARGE(Y92:Y93,1)*Y18,2)","v":0},{"$f":"ROUND(LARGE(Z92:Z93,1)*Z18,2)","v":0},{"$f":"ROUND(LARGE(AA92:AA93,1)*AA18,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"D95*D15","v":1097.2},{"$f":"E95*E15","v":1097.2},{"$f":"F95*F15","v":1097.2}]
[null,"BENEFÍCIOS ESPECIAIS - ASSISTÊNCIA MÉDICA E FAMILIAR"]
[]
[null,null,"OBRIGAÇÃO DE PAGTO","NÃO","NÃO","NÃO","NÃO","NÃO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO"]
[null,null,"VALOR CCT",0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR MERCADO ",0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO AUXÍLIO ESPECIAL - ASSISTÊNCIA MÉDICA E FAMILIAR - POR POSTO"]
[null,null,null,{"$f":"IF(D99=\"SIM\",ROUND(SMALL(D100:D101,1),2),0)","v":0},{"$f":"IF(E99=\"SIM\",ROUND(SMALL(E100:E101,1),2),0)","v":0},{"$f":"IF(F99=\"SIM\",ROUND(SMALL(F100:F101,1),2),0)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Y99=\"SIM\",ROUND(SMALL(Y100:Y101,1),2),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"BENEFÍCIOS ESPECIAIS - SEGURO DE VIDA E AUXÍLIO-FUNERAL, AUX ODONT, AUX CRECHE"]
[]
[null,"SEGURO DE VIDA E AUXÍLIO FUNERAL"]
[null,null,"OBRIGAÇÃO DE PAGTO","NÃO","NÃO","NÃO","NÃO","NÃO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM","SIM"]
[null,null,"VALOR CCT",0,0,0,0,0]
[null,null,"VALOR MERCADO",0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999]
[null,"VALOR MENSAL DO AUXÍLIO ESPECIAL - SEGURO DE VIDA E AUXÍLIO FUNERAL - POR POSTO"]
[null,null,null,{"$f":"IF(D108=\"SIM\",ROUND(SMALL(D109:D110,1),2),0)","v":0},{"$f":"IF(E108=\"SIM\",ROUND(SMALL(E109:E110,1),2),0)","v":0},{"$f":"IF(F108=\"SIM\",ROUND(SMALL(F109:F110,1),2),0)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Y108=\"SIM\",ROUND(SMALL(Y109:Y110,1),2),0)","v":{"$error":"#NUM!"}},{"$error":"#NUM!"},18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999]
[null,"AUXÍLIO ODONTOLÓGICO"]
[null,null,"OBRIGAÇÃO DE PAGTO","NÃO","NÃO","NÃO","NÃO","NÃO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO"]
[null,null,"VALOR CCT",0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR MERCADO",0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO AUXÍLIO ESPECIAL - AUXILIO ODONTOLOGICO - POR POSTO"]
[null,null,null,{"$f":"IF(D114=\"SIM\",ROUND(SMALL(D115:D116,1),2),0)","v":0},{"$f":"IF(E114=\"SIM\",ROUND(SMALL(E115:E116,1),2),0)","v":0},{"$f":"IF(F114=\"SIM\",ROUND(SMALL(F115:F116,1),2),0)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Y114=\"SIM\",ROUND(SMALL(Y115:Y116,1),2),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"TOTAL MENSAL DOS AUXÍLIOS ESPECIAIS - POR POSTO"]
[null,null,null,{"$f":"+D112+D118","v":0},{"$f":"+E112+E118","v":0},{"$f":"+F112+F118","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+Y112+Y118","v":{"$error":"#NUM!"}},{"$error":"#NUM!"},18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999]
[]
[]
[]
[null,null,null,{"$f":"D95+D88","v":1214.42},{"$f":"E95+E88","v":1467.13},1467.13,1492.81,1526.81,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"Encargos Sociais","index":26,"n_rows":46,"n_cols":7,"rows_kept":46,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,4]]}
[]
[]
[]
[null,"ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA"]
[null,null,null,null,"Percentuais"]
[]
[null,"Referência:"]
[null,null,"SINAPI/MPU"]
[]
[null,"Categorias:"]
[null,null,"TODAS"]
[]
[null,"GRUPO A: Encargos Sociais Básicos - Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições",null,null,{"$f":"ROUND(SUM(E14:E22),4)","v":0.34799999999999998}]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",0.2]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",2.5000000000000001E-2,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 9103-1/00",0.01,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",1.4999999999999999E-2,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1, o Submódulo 2.1, o Módulo 3, o Módulo 4 e o Módulo 6."]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",0.01]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",6.0000000000000001E-3]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",2E-3]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",0.08]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",0]
[]
[null,"GRUPO B: Encargos Sociais Relacionados ao Custo do Profissional Ausente - Ausências Legais",null,null,{"$f":"ROUND(SUM(E25:E33),4)","v":0.22450000000000001}]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"ROUND(1/11,4)","v":9.0899999999999995E-2},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"ROUND(2/252,4)","v":7.9000000000000008E-3},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano. Em 252 dias úteis por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"ROUND((5/(30*12))*0.0596,4)","v":8.0000000000000004E-4},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,96%, conforme SINAPI (Anuário Estatístico da Previdência Social - 2017)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"ROUND(0.0205*15/360,4)","v":8.9999999999999998E-4},null,"* Nota 4 - Utilzada a estatística de 2,05% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"ROUND(0.0508*(120/360)*(30+30*4/3)/360,4)","v":3.3E-3},null,"* Nota 5 - Utilizada a estimativa de 120 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 5,08%, conforme SINAPI (citando dados do IBGE 2017) - A própria previdência paga o benefício pelos 120 dias, contudo o empregador arca com o 13º e com as férias"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"ROUND(((0.0376*15)+2)/360,4)","v":7.1000000000000004E-3},null,"* Nota 6 - Utilizada a estatística de 3,76% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2016 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[null,null,"G","Adicional de Férias (componente do Submódulo 2.1)",{"$f":"ROUND(1/3*1/11,4)","v":3.0300000000000001E-2},null,"* Nota 7 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,null,"H","13º Salário (destacado na planilha de custos)",8.3299999999999999E-2,null,"* Nota 8 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"I","Intervalo para repouso ou alimentação (componente do Submódulo 4.2)",0]
[]
[null,"GRUPO C: Encargos Sociais Relacionados à Previsão para Rescisão Trabalhista",null,null,{"$f":"ROUND(SUM(E36:E41),4)","v":4.6300000000000001E-2}]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"ROUND(0.035*30/300,4)","v":3.5000000000000001E-3},null,"* Nota 1 - Considerou-se 3,5% de demitidos sem justa causa ao ano e recebendo aviso indenizado"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"ROUND(E21*E36,4)","v":2.9999999999999997E-4}]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"ROUND(0.4*E21*0.035,4)","v":1.1000000000000001E-3},null,"* Nota 2 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 40% multa para o empregador x 8% FGTS x taxa de rotatividade estimada 3,5%"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"ROUND((7/360)*12/30,4)","v":7.7999999999999996E-3},null,"* Nota 3 - Considerou-se demissões de 100% ao final do contrato, com um prazo médio estimado de 30 meses"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"ROUND(E39*E13,4)","v":2.7000000000000001E-3}]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"ROUND((0.4*E21*(1-0.035)),4)","v":3.09E-2},null,"* Nota 4 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 40% multa para o empregador x 8% FGTS x (1- taxa de rotatividade estimada Nota2)"]
[]
[null,"GRUPO D: Reincidências",null,null,{"$f":"ROUND(SUM(E44:E44),4)","v":7.8100000000000003E-2}]
[null,null,"A","Reincidência do Grupo A sobre o Grupo B",{"$f":"ROUND(E13*E24,4)","v":7.8100000000000003E-2}]
[]
[null,null,null,"SOMATÓRIO - ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA",{"$f":"E43+E35+E24+E13","v":0.69689999999999996}]

{"sheet":"Encargos Sociais HE","index":27,"n_rows":47,"n_cols":7,"rows_kept":47,"cut":false,"hidden":true,"merged":[[2,1,2,3],[3,1,3,4]]}
[]
[]
[]
[null,"ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA - HORAS EXTRAS"]
[null,null,null,null,"Percentuais"]
[]
[null,"Referência:"]
[]
[]
[null,"Categorias:"]
[null,null,"TODAS"]
[]
[null,"GRUPO A: Encargos Sociais Básicos - Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições",null,null,{"$f":"ROUND(SUM(E14:E22),4)","v":0.17799999999999999}]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",0]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",2.5000000000000001E-2,null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 4399-1/01",0.03,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",1.4999999999999999E-2,null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1, o Submódulo 2.1, o Módulo 3, o Módulo 4 e o Módulo 6."]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",0.01]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",6.0000000000000001E-3]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",2E-3]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",0.08]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",0.01]
[]
[null,"GRUPO B: Encargos Sociais Relacionados ao Custo do Profissional Ausente - Ausências Legais",null,null,{"$f":"ROUND(SUM(E25:E34),4)","v":0.39119999999999999}]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"ROUND(1/11,4)","v":9.0899999999999995E-2},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"ROUND(2/252,4)","v":7.9000000000000008E-3},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano. Em 252 dias úteis por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"ROUND((5/(30*12))*0.0596,4)","v":8.0000000000000004E-4},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,96%, conforme SINAPI (Anuário Estatístico da Previdência Social - 2017)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"ROUND(0.0205*15/360,4)","v":8.9999999999999998E-4},null,"* Nota 4 - Utilzada a estatística de 2,05% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"ROUND(0.0508*(120/360)*(30+30*4/3)/360,4)","v":3.3E-3},null,"* Nota 5 - Utilizada a estimativa de 120 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 5,08%, conforme SINAPI (citando dados do IBGE 2017) - A própria previdência paga o benefício pelos 120 dias, contudo o empregador arca com o 13º e com as férias"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"ROUND(((0.0376*15)+2)/360,4)","v":7.1000000000000004E-3},null,"* Nota 6 - Utilizada a estatística de 3,76% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2016 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[null,null,"G","Adicional de Férias (componente do Submódulo 2.1)",{"$f":"ROUND(1/3*1/11,4)","v":3.0300000000000001E-2},null,"* Nota 7 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,null,"H","13º Salário (destacado na planilha de custos)",{"$f":"ROUND(1/12,4)","v":8.3299999999999999E-2},null,"* Nota 8 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"I","Intervalo para repouso ou alimentação (componente do Submódulo 4.2)",0]
[null,null,"J","Repouso Semanal Remunerado (DSR)",{"$f":"5/30","v":0.16666666666666666},null,"* Nota 9 - 5 dias de repouso por mês"]
[]
[null,"GRUPO C: Encargos Sociais Relacionados à Previsão para Rescisão Trabalhista",null,null,{"$f":"ROUND(SUM(E37:E42),4)","v":3.5900000000000001E-2}]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"ROUND(0.05*30/300,4)","v":5.0000000000000001E-3},null,"* Nota 1 - Considerou-se demissões de 5% para substituições, a um prazo estimado de contrato de 30 meses. Considerou-se os 5% demitidos sem justa causa e recebendo aviso indenizado."]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"ROUND(E21*E37,4)","v":4.0000000000000002E-4}]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"ROUND((1+1/12+1/12+1/36)*0.4*E21*0.05,4)","v":1.9E-3},null,"* Nota 2 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 40% multa para o empregador x 8% FGTS x taxa de rotatividade estimada 5%"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"ROUND(((7+2*3)*100%/360)/3,4)","v":1.2E-2},null,"* Nota 3 - Considerou-se demissões de 100% ao final do contrato, com um prazo médio estimado de 3 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 2 anos seguintes. Total 13 dias."]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"ROUND(E40*E13,4)","v":2.0999999999999999E-3}]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"ROUND(((1+1/12+1/12+1/36)*0.4*E21*(1-0.05))*12/30,4)","v":1.4500000000000001E-2},null,"* Nota 4 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 40% multa para o empregador x 8% FGTS x (1- taxa de rotatividade estimada Nota2)"]
[]
[null,"GRUPO D: Reincidências",null,null,{"$f":"ROUND(SUM(E45:E45),4)","v":6.9599999999999995E-2}]
[null,null,"A","Reincidência do Grupo A sobre o Grupo B",{"$f":"E13*E24","v":6.963359999999999E-2}]
[]
[null,null,null,"SOMATÓRIO - ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA",{"$f":"E44+E36+E24+E13","v":0.67469999999999997}]

{"sheet":"BDI - Geral","index":28,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,4]]}
[]
[]
[]
[null,"COMPOSIÇÃO DA TAXA DE CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI"]
[null,"APLICAÇÃO: MÃO DE OBRA, 13º, MATERIAIS, EPC E EQUIPAMENTO DE REGISTRO DE FREQUÊNCIA",null,null,"Percentuais"]
[]
[null,"Custos Indiretos da Contratada",null,null,{"$f":"SUM(E8:E9)","v":2.7000000000000003E-2}]
[null,null,"A","Administração Central - Inclui despesas para o atendimento às exigências da NR-04",2.1600000000000001E-2,null,"* Nota 1 - O Somatório da Administração Central com o Lucro deve ser inferior a 12%"]
[null,null,"B","Seguros, Garantias e Riscos",{"$f":"0.34%+0.2%","v":5.4000000000000003E-3},null,"* Nota 2 - O risco previsto para o porte do contrato majorado em mais 0,20% devido ao não pagamento dos insumos componentes do custo do posto quando da ausência do mesmo."]
[]
[null,"Lucro",null,null,{"$f":"SUM(E12:E12)","v":3.3399999999999999E-2}]
[null,null,"A","Lucro Real sobre os Custos Administrados",3.3399999999999999E-2]
[]
[null,"Despesas Financeiras",null,null,{"$f":"E15","v":4.3E-3}]
[null,null,"A","Cálculo Baseado no Prazo para a Restituição dos Desembolsos Realizados pelo Contratado e na Taxa de Retorno Arbitrada",{"$f":"ROUND((1+E17)^(E16/252)-1,4)","v":4.3E-3},null,"* Nota 1 - DF = [(1+TR)^(DU/252)]/100"]
[null,null,"A.1","Dias Úteis Considerados",11,null,"* Nota 2 - Diferença de dias entre o desembolso, pelo contratado, e o pagamento, pela Câmara"]
[null,null,"A.2","Taxa de Retorno",0.10249999999999999,null,"* Nota 3 - A taxa sugerida é a meta da SELIC"]
[]
[null,"Impostos - Tributos Federais",null,null,{"$f":"SUM(E20:E22)","v":7.3999999999999996E-2}]
[null,null,"A","Contribuição para o Financiamento da Seguridade Social - COFINS",{"$f":"ROUND(0.8*7.6%,4)","v":6.08E-2},null,"* Nota 1 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"B","Programa de Integração Social - PIS",{"$f":"ROUND(0.8*1.65%,4)","v":1.32E-2},null,"* Nota 2 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"C","Contribuição Previdenciária sobre a Receita Bruta - CPRB",0,null,"* Nota 3 - Lei 12.546/2011 - Verificar atualizações e setores beneficiados"]
[]
[null,"Impostos - Tributos Distritais",null,null,{"$f":"SUM(E25:E25)","v":0.05}]
[null,null,"A","Imposto sobre Serviço de Qualquer Natureza - ISS",0.05,null,"* Nota 1 - Adotada a alíquota de 5% considerando o enquadramento como fornecimento de mão de obra contratada pelo prestador, serviço previsto no item 17.05 do Manual do Substitutivo Tributário do ISS/DF e artigo 27 do Decreto 25.508/2005 do GDF"]
[]
[null,null,null,"SOMATÓRIO - BDI",{"$f":"ROUND((((1+E7)*(1+E11)*(1+E14)/(1-E19-E24))-1),4)","v":0.2167},null,"* Nota 1 - [(1+AC+SGR)*(1+L)*(1+DF)/(1-CONFINS-PIS-CPRB-ISS)]-1"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,{"$f":"E7+E11+E14/(E19+E24)","v":9.507741935483871E-2}]

{"sheet":"BDI materiais","index":29,"n_rows":27,"n_cols":7,"rows_kept":27,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,4]]}
[]
[]
[]
[null,"COMPOSIÇÃO DA TAXA DE CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI"]
[null,"APLICAÇÃO: MATERIAIS SOB DEMANDA",null,null,"Percentuais"]
[]
[null,"Custos Indiretos da Contratada",null,null,{"$f":"ROUND(SUM(E8:E9),4)","v":2.07E-2}]
[null,null,"A","Administração Central",1.7299999999999999E-2,null,"* Nota 1 - O Somatório da Administração Central com o Lucro deve ser inferior a 12%"]
[null,null,"B","Seguros, Garantias e Riscos",3.3999999999999998E-3]
[]
[null,"Lucro",null,null,{"$f":"ROUND(SUM(E12:E12),4)","v":2.6700000000000002E-2}]
[null,null,"A","Lucro Real sobre os Custos Administrados",2.6700000000000002E-2]
[]
[null,"Despesas Financeiras",null,null,{"$f":"E15","v":4.3E-3}]
[null,null,"A","Cálculo Baseado no Prazo para a Restituição dos Desembolsos Realizados pelo Contratado e na Taxa de Retorno Arbitrada",{"$f":"ROUND((1+E17)^(E16/252)-1,4)","v":4.3E-3},null,"* Nota 1 - DF = [(1+TR)^(DU/252)]/100"]
[null,null,"A.1","Dias Úteis Considerados",11,null,"* Nota 2 - Diferença de dias entre o desembolso, pelo contratado, e o pagamento, pela Câmara"]
[null,null,"A.2","Taxa de Retorno",{"$f":"'BDI - Geral'!E17","v":0.10249999999999999},null,"* Nota 3 - A taxa sugerida é a meta da SELIC"]
[]
[null,"Impostos - Tributos Federais",null,null,{"$f":"SUM(E20:E22)","v":8.2000000000000007E-3}]
[null,null,"A","Contribuição para o Financiamento da Seguridade Social - COFINS",{"$f":"ROUND(0.8*7.6%*0.11,4)","v":6.7000000000000002E-3},null,"* Nota 1 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"B","Programa de Integração Social - PIS",{"$f":"ROUND(0.8*1.65%*0.11,4)","v":1.5E-3},null,"* Nota 2 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"C","Contribuição Previdenciária sobre a Receita Bruta - CPRB",0,null,"* Nota 3 - Lei 12.546/2011 - Verificar atualizações e setores beneficiados"]
[]
[null,"Impostos - Tributos Distritais",null,null,{"$f":"SUM(E25:E25)","v":0.05}]
[null,null,"A","Imposto sobre Serviço de Qualquer Natureza - ISS",{"$f":"'BDI - Geral'!E25","v":0.05},null,"Nota 1 - Utilizado o mesmo percentual do ISS do BDI Geral conforme  Decreto N. 45.111/2023 do GDF e orientações fornecidas pela Secretaria de Estado de economia do GDF, Atendimento virtual n.º 20240315-55513."]
[]
[null,null,null,"SOMATÓRIO - BDI MATERIAIS",{"$f":"ROUND((((1+E7)*(1+E11)*(1+E14)/(1-E19-E24))-1),4)","v":0.11749999999999999},null,"* Nota 1 - [(1+AC+SGR)*(1+L)*(1+DF)/(1-CONFINS-PIS-CPRB-ISS)]-1"]

{"sheet":"BDI servicos","index":30,"n_rows":27,"n_cols":7,"rows_kept":27,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,4]]}
[]
[]
[]
[null,"COMPOSIÇÃO DA TAXA DE CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI"]
[null,"APLICAÇÃO: SERVIÇOS SOB DEMANDA",null,null,"Percentuais"]
[]
[null,"Custos Indiretos da Contratada",null,null,{"$f":"ROUND(SUM(E8:E9),4)","v":2.07E-2}]
[null,null,"A","Administração Central",{"$f":"'BDI materiais'!E8","v":1.7299999999999999E-2},null,"* Nota 1 - O Somatório da Administração Central com o Lucro deve ser inferior a 12%"]
[null,null,"B","Seguros, Garantias e Riscos",{"$f":"'BDI materiais'!E9","v":3.3999999999999998E-3}]
[]
[null,"Lucro",null,null,{"$f":"ROUND(SUM(E12:E12),4)","v":2.6700000000000002E-2}]
[null,null,"A","Lucro Real sobre os Custos Administrados",{"$f":"'BDI materiais'!E12","v":2.6700000000000002E-2}]
[]
[null,"Despesas Financeiras",null,null,{"$f":"E15","v":4.3E-3}]
[null,null,"A","Cálculo Baseado no Prazo para a Restituição dos Desembolsos Realizados pelo Contratado e na Taxa de Retorno Arbitrada",{"$f":"ROUND((1+E17)^(E16/252)-1,4)","v":4.3E-3},null,"* Nota 1 - DF = [(1+TR)^(DU/252)]/100"]
[null,null,"A.1","Dias Úteis Considerados",11,null,"* Nota 2 - Diferença de dias entre o desembolso, pelo contratado, e o pagamento, pela Câmara"]
[null,null,"A.2","Taxa de Retorno",{"$f":"'BDI - Geral'!E17","v":0.10249999999999999},null,"* Nota 3 - A taxa sugerida é a meta da SELIC"]
[]
[null,"Impostos - Tributos Federais",null,null,{"$f":"ROUND(SUM(E20:E22),4)","v":1.78E-2}]
[null,null,"A","Contribuição para o Financiamento da Seguridade Social - COFINS",{"$f":"ROUND(0.8*7.6%*0.24,4)","v":1.46E-2},null,"* Nota 1 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"B","Programa de Integração Social - PIS",{"$f":"ROUND(0.8*1.65%*0.24,4)","v":3.2000000000000002E-3},null,"* Nota 2 - Redução de 20% considerando as deduções permitidas em Lei, conforme SENGE, citado pelo TCU - Acórdão 2622/2013"]
[null,null,"C","Contribuição Previdenciária sobre a Receita Bruta - CPRB",0,null,"* Nota 3 - Lei 12.546/2011 - Verificar atualizações e setores beneficiados"]
[]
[null,"Impostos - Tributos Distritais",null,null,{"$f":"ROUND(SUM(E25:E25),4)","v":0.05}]
[null,null,"A","Imposto sobre Serviço de Qualquer Natureza - ISS",0.05]
[]
[null,null,null,"SOMATÓRIO - ENCARGOS SOCIAIS SOBRE A MÃO DE OBRA",{"$f":"ROUND((((1+E7)*(1+E11)*(1+E14)/(1-E19-E24))-1),4)","v":0.129},null,"* Nota 1 - [(1+AC+SGR)*(1+L)*(1+DF)/(1-CONFINS-PIS-CPRB-ISS)]-1"]

{"sheet":"NOT - Demanda","index":31,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":true,"merged":[[1,1,1,3],[2,1,2,7],[5,2,5,3]]}
[]
[]
[null,"ADICIONAL NOTURNO SOB DEMANDA"]
[]
[]
[null,null,"CATEGORIAS",null,"QTDE DE POSTOS","HORAS / MÊS (por posto)","TOTAL HORAS / MÊS","% NOTURNA"]
[]
[null,null,8,{"$f":"HLOOKUP($C8,'Dados Gerais'!$D$6:$BX$11,6)","v":0},1,{"$f":"168/12","v":14},{"$f":"E8*F8","v":14},0.2]
[]
[]
[null,null,"AJUSTE DE HORAS FICTAS",null,"AJUSTE H.NOT","HORA NORMAL","H.FICTAS/MÊS","H.ÚTEIS/MÊS"]
[]
[null,null,{"$f":"C8","v":8},{"$f":"D8","v":0},60,52.5,{"$f":"G8*(E13/F13)","v":16},{"$f":"HLOOKUP(C13,'Dados Gerais'!$D$6:$BX$20,14,0)","v":0}]
[]
[]
[null,null,"VALOR DO ADICIONAL NOTURNO",null,null,"SALÁRIO MÊS","VL.H.NORMAL","ADIC.H.FICTAS"]
[]
[null,null,{"$f":"C13","v":8},{"$f":"D13","v":0},null,{"$f":"VLOOKUP(C18,Remunerações!$C$4:$K$23,9,0)-VLOOKUP(C18,Remunerações!$C$4:$K$23,7,0)","v":0},{"$f":"F18/H13","v":{"$error":"#DIV/0!"}},{"$f":"G18*(H8)","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,"RESUMO DO ADICIONAL NOTURNO SOB DEMANDA"]
[null,null,"TOTAIS MENSAIS",null,null,null,"PREÇO MENSAL"]
[]
[null,null,{"$f":"C18","v":8},{"$f":"D18","v":0},null,null,{"$f":"H18*G13","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"SUM(G24:G24)","v":{"$error":"#DIV/0!"}},null,null,{"$f":"168*60/52.5*H18","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"G26*12","v":{"$error":"#DIV/0!"}}]
[]
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[null,null,"ENCARGOS SOCIAIS E BDI SOBRE ADICIONAL NOTURNO SOB DEMANDA"]
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[null,null,null,null,"K5","K6","K7","K8"]
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[null,null,null,null,"K9","K10","K11","RESULTADO"]
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[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,"QUANTID/ANO","UNIDADE","VALOR DE AQ.","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
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[]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"MEMÓRIA DE CÁLCULO DO COEFICIENTE DE CORRELAÇÃO MANUTENÇÃO X DEPRECIAÇÃO (K)"]
[]
[null,null,"JUSTIFICATIVAS",null,"TIPO","K1",null,"Condições de Trab","K4",null,"Tempo Vida (anos)","K6",null,"Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,null,"Em espera",0.4,null,1,0.6,null,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Considerado o valor médio de 0,85","Caminhão-comum",0.8,null,"Leves",0.8,null,2,0.7,null,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador médio","Fora-de-estrada",1,null,"Médias",1,null,3,0.8,null,"Médio (10º a 30º C)",1]
[null,null,"K3","Consideradas ferramentas de primeira qualidade","Carregadeira",1,null,"Pesadas",1.4,null,4,0.9,null,"Frio (< 10º C)",1.2]
[null,null,"K4","Há todo o tipo de trabalho, foi considerado o valor médio","Escavadeira",1.4,null,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal","Motoescrêiper",1.1000000000000001,null,null,null,null,6,1,null,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos","Trator de esteira",1.2,null,"Manutenção","K5",null,7,1,null,"Folgado",0.9]
[null,null,"K7","220h por mês, 252 dias por ano",null,null,null,"Excelente",0.6,null,8,1.2,null,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C","Qualid do Operador","K2",null,"Boa",0.8,null,9,1.3,null,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente com pressa","Excelente",0.8,null,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio","Boa",0.9,null,"Ruim ",1.5,null,11,2,null,"Conh do Serviço","K10"]
[null,null,"K11","Foi considerada a opção de aluguel a terceiros, ainda que a simulação seja dos custos do contratado, contudo a execução dos serviços é em local de terceiros","Média",1,null,"Inexistente",3,null,15,2,null,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,null,"Horas de Uso ","K7",6000,1,null,null,"Pouco ",1]
[null,null,null,null,null,null,null,1000,0.5,8000,1.3]
[null,null,null,null,"Qualidade do Equip","K3",null,2000,0.5,10000,1.6,null,null,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,null,3000,0.6,12000,1.9,null,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,null,4000,0.7,15000,2.2999999999999998,null,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,null,5000,0.9,20000,3,null,null,"Aluguel a Terceiros",1.4]
[]
[null,null,null,null,"Fonte: "]
[null,null,null,null,"MATTOS, Aldo Dórea. Como preparar orçamentos de obras. São Paulo: Pini, 2006. 281 p., il"]

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[]
[]
[]
[null,"UNIFORMES - AQUISIÇÃO"]
[]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
[]
[null,null,1,{"$f":"'Dados Gerais'!D11","v":"ENCARREGADO TÉCNICO GERAL DE SERVIÇOS DE ÁREA VERDE"},null,{"$f":"'Dados Gerais'!D15","v":1},null,{"$f":"SUM(H14:H16)","v":697.02},null,{"$f":"ROUND(H9/12,2)","v":58.09}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[]
[null,null,"U.001","Camisa tipo pólo branca de manga \ncurta, com a logomarca da empresa \n",{"$f":"6","v":6},48.67,null,{"$f":"ROUND(E14*F14,2)","v":292.02}]
[null,null,"U.002","Calça jeans azul escuro ",{"$f":"6","v":6},56.7,null,{"$f":"ROUND(E15*F15,2)","v":340.2}]
[null,null,"U.006","Meia de algodão cano longo",{"$f":"6","v":6},10.8,null,64.8]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
[]
[null,null,2,{"$f":"'Dados Gerais'!E11","v":"JARDINEIRO CHEFE DO COMPLEXO ADMINISTRATIVO"},null,{"$f":"'Dados Gerais'!E15","v":1},null,{"$f":"SUM(H25:H27)","v":589.19999999999993},null,{"$f":"ROUND(H20/12,20)","v":49.1}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[]
[null,null,"U.002","Calça jeans azul escuro ",{"$f":"6","v":6},{"$f":"F15","v":56.7},null,{"$f":"ROUND(E25*F25,2)","v":340.2}]
[null,null,"U.003","Camiseta branca em malha de manga curta\ncurta, gola redonda, \ncom a logomarca da empresa \n",{"$f":"6","v":6},30.7,null,{"$f":"ROUND(E26*F26,2)","v":184.2}]
[null,null,"U.006","Meia de algodão cano longo",{"$f":"6","v":6},{"$f":"F16","v":10.8},null,64.8]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
[]
[null,null,3,{"$f":"'Dados Gerais'!F11","v":"JARDINEIRO CHEFE DAS UNIDADES EXTERNAS"},null,{"$f":"'Dados Gerais'!F15","v":1},null,{"$f":"SUM(H36:H38)","v":589.19999999999993},null,{"$f":"ROUND(H31/12,2)","v":49.1}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[]
[null,null,"U.002","Calça jeans azul escuro ",{"$f":"6","v":6},{"$f":"F25","v":56.7},null,{"$f":"ROUND(E36*F36,2)","v":340.2}]
[null,null,"U.003","Camiseta branca em malha de manga curta\ncurta, gola redonda, \ncom a logomarca da empresa \n",{"$f":"6","v":6},{"$f":"F26","v":30.7},null,{"$f":"ROUND(E37*F37,2)","v":184.2}]
[null,null,"U.006","Meia de algodão cano longo",{"$f":"6","v":6},10.8,null,64.8]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
[]
[null,null,4,{"$f":"'Dados Gerais'!G11","v":"JARDINEIRO"},null,{"$f":"'Dados Gerais'!G15","v":16},null,{"$f":"SUM(H47:H50)","v":683.40999999999985},null,{"$f":"ROUND(H42/12,2)","v":56.95}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[]
[null,null,"U.003","Camiseta branca em malha de manga curta\ncurta, gola redonda, \ncom a logomarca da empresa \n",6,{"$f":"F37","v":30.7},null,{"$f":"ROUND(F47*E47,2)","v":184.2}]
[null,null,"U.004","Calça em brim solassol ",6,60.02,null,{"$f":"ROUND(F48*E48,2)","v":360.12}]
[null,null,"U.005","Jaleco manga comprida em brim solassol ",1,74.290000000000006,null,74.290000000000006]
[null,null,"U.006","Meia de algodão cano longo",6,{"$f":"F38","v":10.8},null,64.8]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
[]
[null,null,5,{"$f":"'Dados Gerais'!H11","v":"AUXILIAR DE JARDINAGEM"},null,{"$f":"'Dados Gerais'!H15","v":16},null,{"$f":"SUM(H59:H62)","v":683.40999999999985},null,{"$f":"ROUND(H54/12,2)","v":56.95}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[]
[null,null,"U.003","Camiseta branca em malha de manga curta\ncurta, gola redonda, \ncom a logomarca da empresa \n",6,{"$f":"F47","v":30.7},null,{"$f":"ROUND(F59*E59,2)","v":184.2}]
[null,null,"U.004","Calça em brim solassol ",6,{"$f":"F48","v":60.02},null,{"$f":"ROUND(F60*E60,2)","v":360.12}]
[null,null,"U.005","Jaleco manga comprida em brim solassol ",1,74.290000000000006,null,74.290000000000006]
[null,null,"U.006","Meia de algodão cano longo",6,10.8,null,64.8]

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[]
[]
[]
[null,"TRANSPORTE DE COLABORADORES. EQUIPAMENTOS E MATERIAIS"]
[]
[]
[null,"DISPONIBILIDADE DO BEM"]
[null,"ITEM","DESCRIÇÃO (MODELO DE REFERÊNCIA)","MÉTODO DE CÁLCULO",null,"CUSTO","QUANTIDADE","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE"]
[]
[null,"V.01","CAMINHONETE CABINE DUPLA 4x4 DIESEL","Aluguel mensal (inclui depreciação, manutenção (preventiva, preditiva e corretiva), assistência 24h e seguro)",null,{"$f":"(8000+7890+6804)/3","v":7564.666666666667},1,{"$f":"F10*G10","v":7564.666666666667},{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(H10*(1+I10),2)","v":9203.93},"COTAÇÃO"]
[]
[]
[null,"CONSUMOS DA OPERAÇÃO"]
[null,"ITEM","DESCRIÇÃO","RODAGEM MÉDIA MENSAL (km/mês)","CONSUMO MÉDIO (km/l)","CONSUMO MENSAL (l/mês)","CUSTO COMBUSTIVEL","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE"]
[]
[null,"C.01","Diesel S10",2000,8,{"$f":"D16/E16","v":250},5.93,{"$f":"G16*F16","v":1482.5},{"$f":"I10","v":0.2167},{"$f":"ROUND(H16*(1+I16),2)","v":1803.76},"SITE BR"]
[]
[]
[null,"REBOQUE - PAGAMENTO DA DEPRECIAÇÃO"]
[null,"ITEM","DESCRIÇÃO",null,"CONTA SIAFI","VALOR DE AQ. COMPLETO","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","BDI (%)","PREÇO TOTAL"]
[]
[null,"A.01","Reboque tipo rodoviário, homologado, capacidade mínima para o trator cortador giro zero",null,"12311.01.24\n(máquinas e equip\neletrônicos)",13851.5,0.1,10,{"$f":"F22*(1-G22)/(H22*12)","v":103.88625},{"$f":"I16","v":0.2167},{"$f":"ROUND(I22*(1+J22),2)","v":126.4}]
[null,null,"*vida útil considerada = 10 anos, depreciação linear de 10% ao ano, coeficiente de manutenção igual ao do equipamento de ponto"]
[]
[]
[]
[null,"REBOQUE - PAGAMENTO DA MANUTENÇÃO"]
[null,null,null,null,null,"K (calculado)","MENSAL DEPR.\n(SEM BDI)","% MAN X DEP","MENSAL MAN.","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,null,null,{"$f":"F37","v":0.99792000000000003},{"$f":"I22","v":103.88625},{"$f":"F30","v":0.99792000000000003},{"$f":"G30*F30","v":103.6701666},{"$f":"J22","v":0.2167},{"$f":"ROUND(I30*(1+J30),2)","v":126.14}]
[]
[null,null,"K1","K2","K3","K4"]
[null,null,1,1,0.8,1]
[null,null,"K5","K6","K7","K8"]
[null,null,1,0.6,1,1.1000000000000001]
[null,null,"K9","K10","K11","RESULTADO"]
[null,null,1.5,0.9,1.4,{"$f":"C33*D33*E33*F33*C35*D35*E35*F35*C37*D37*E37","v":0.99792000000000003},"* a descrição de cada coeficiente consta da planilha de depreciação do SREP"]
[]
[]
[null,"MEMÓRIA DE CÁLCULO DO COEFICIENTE DE CORRELAÇÃO MANUTENÇÃO X DEPRECIAÇÃO (K)"]
[]
[null,null,"TIPO","K1","Condições de Trab","K4",null,"Tempo Vida (anos)","K6","Temperatura","K8"]
[null,null,"Guindaste",0.5,"Em espera",0.4,null,1,0.6,"Muito quente (> 40º C)",1.3]
[null,null,"Caminhão-comum",0.8,"Leves",0.8,null,2,0.7,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"Fora-de-estrada",1,"Médias",1,null,3,0.8,"Médio (10º a 30º C)",1]
[null,null,"Carregadeira",1,"Pesadas",1.4,null,4,0.9,"Frio (< 10º C)",1.2]
[null,null,"Escavadeira",1.4,"Severas",2,null,5,1]
[null,null,"Motoescrêiper",1.1000000000000001,null,null,null,6,1,"Ritmo de Trabalho","K9"]
[null,null,"Trator de esteira",1.2,"Manutenção","K5",null,7,1,"Folgado",0.9]
[null,null,null,null,"Excelente",0.6,null,8,1.2,"Médio ",1]
[null,null,"Qualid do Operador","K2","Boa",0.8,null,9,1.3,"Com pressa",1.5]
[null,null,"Excelente",0.8,"Média",1,null,10,1.4]
[null,null,"Boa",0.9,"Ruim ",1.5,null,11,2,"Conh do Serviço","K10"]
[null,null,"Média",1,"Inexistente",3,null,15,2,"Grande ",0.8]
[null,null,"Ruim",1.2,null,null,null,null,null,"Médio     ",0.9]
[null,null,"Péssima",2,"Horas de Uso ","K7",6000,1,null,"Pouco ",1]
[null,null,null,null,1000,0.5,8000,1.3]
[null,null,"Qualidade do Equip","K3",2000,0.5,10000,1.6,null,"Tipo do Serviço","K11"]
[null,null,"De primeira",0.8,3000,0.6,12000,1.9,null,"Mina ou Pedreira",0.8]
[null,null,"Média",1,4000,0.7,15000,2.2999999999999998,null,"Construção Geral",1]
[null,null,"Ruim",1.5,5000,0.9,20000,3,null,"Aluguel a Terceiros",1.4]
[]
[null,null,"Fonte: "]
[null,null,"MATTOS, Aldo Dórea. Como preparar orçamentos de obras. São Paulo: Pini, 2006. 281 p., il"]
[]
[]
[]
[null,null,"DESCRIÇÃO",null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,"DISPONIBILIDADE DO BEM",null,null,null,null,null,null,{"$f":"J10","v":9203.93}]
[null,null,"CONSUMOS DA OPERAÇÃO",null,null,null,null,null,null,{"$f":"J16","v":1803.76}]
[null,null,"ACESSÓRIOS - REBOQUE",null,null,null,null,null,null,{"$f":"K30+K22","v":252.54000000000002}]
[]
[null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(J69:J73),2)","v":11260.23}]
[null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(J74*12,2)","v":135122.76}]

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[]
[]
[]
[null,"SISTEMA DE REGISTRO ELETRÔNICO DE PRESENÇA - SREP"]
[]
[]
[null,null,"PAGAMENTO DA DEPRECIAÇÃO"]
[null,"Cód.","ITEM","DESCRIÇÃO","QUANT ANUAL","CONTA SIAFI","VALOR DE AQ.","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE","REFERÊNCIA"]
[]
[null,"10.01.01","E.024","Equipamento de Registro Eletrônico de Ponto, de parede, com teclado externo e leitor biométrico, em conformidade com a Portaria 1.510/2009 do MT",8,"12311.01.24\n(máquinas e equip\neletrônicos)",1705.92,0.1,10,{"$f":"G10*(1-H10)/(I10*12)","v":12.794400000000001},{"$f":"ROUND(J10*E10,3)","v":102.355},{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(K10*(1+L10),2)","v":124.54},"COTAÇÃO"]
[]
[]
[null,null,"PAGAMENTO DA MANUTENÇÃO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,"K (calculado)","MENSAL DEPR.","% MAN X DEP","MENSAL MAN.","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,"Todos os itens",null,null,null,{"$f":"H23","v":1.9000396799999999},{"$f":"K10","v":102.355},{"$f":"H16","v":1.9000396799999999},{"$f":"I16*H16","v":194.47856144639999},{"$f":"L10","v":0.2167},{"$f":"ROUND(K16*(1+L16),2)","v":236.62}]
[]
[null,null,null,null,"K1","K2","K3","K4"]
[null,null,null,null,0.85,1,0.8,1.4]
[null,null,null,null,"K5","K6","K7","K8"]
[null,null,null,null,1,0.6,1.6,1.1000000000000001]
[null,null,null,null,"K9","K10","K11","RESULTADO"]
[null,null,null,"* a descrição de cada coeficiente segue abaixo",1.5,0.9,1.4,{"$f":"E19*F19*G19*H19*E21*F21*G21*H21*E23*F23*G23","v":1.9000396799999999}]
[]
[]
[null,null,"PAGAMENTO DO SOFTWARE"]
[null,"Cód.","ITEM","DESCRIÇÃO",null,null,null,null,"QUANTIDADE","UNIDADE","UNIT. MENSAL","BDI (%)","PREÇO TOTAL"]
[]
[null,"10.03.01","E.025","Software Ponto Secullum 4 - até 200 usuário - manutenção e suporte técnico com backup - Web Nuvem - Mensalidade",null,null,null,null,1,"Licença/mês",823.53,{"$f":"L35","v":0.2167},{"$f":"ROUND(I29*K29*(1+L29),2)","v":1001.99},"COTAÇÃO"]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,"Cód.","ITEM","DESCRIÇÃO",null,null,"QUANTID/ANO","UNIDADE","VALOR DE AQ.","ANUAL MAT","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
[]
[null,"10.04.01","E.026","Bobina térmica específica para o registrador eletrônico de ponto, com papel termossensível, superfície de impressão externa ao rolo, durabilidade de impressão mínima de 5 anos e comprimento mínimo de 300m",null,null,{"$f":"ROUNDUP((SUM(Resumo!E8:E12)*4*0.07*52*5/300),0)","v":9},"Bobina",34.1,{"$f":"I35*G35","v":306.90000000000003},{"$f":"J35/12","v":25.575000000000003},{"$f":"L16","v":0.2167},{"$f":"ROUNDUP(K35*(1+L35),2)","v":31.12},"COTAÇÃO"]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,1,"Componente DEPRECIAÇÃO",null,null,null,null,null,null,null,null,{"$f":"M10","v":124.54}]
[null,null,2,"Componente MANUTENÇÃO",null,null,null,null,null,null,null,null,{"$f":"M16","v":236.62}]
[null,null,3,"Componente SOFTWARE",null,null,null,null,null,null,null,null,{"$f":"M29","v":1001.99}]
[null,null,4,"Componente MATERIAL DE CONSUMO ASSOCIADO",null,null,null,null,null,null,null,null,{"$f":"M35","v":31.12}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(M40:M45),2)","v":1394.27}]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(M46*12,2)","v":16731.240000000002}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"MEMÓRIA DE CÁLCULO DO COEFICIENTE DE CORRELAÇÃO MANUTENÇÃO X DEPRECIAÇÃO (K)"]
[]
[null,null,"JUSTIFICATIVAS",null,"TIPO","K1",null,"Condições de Trab","K4",null,"Tempo Vida (anos)","K6",null,"Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,null,"Em espera",0.4,null,1,0.6,null,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Considerado o valor médio de 0,85","Caminhão-comum",0.8,null,"Leves",0.8,null,2,0.7,null,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador médio","Fora-de-estrada",1,null,"Médias",1,null,3,0.8,null,"Médio (10º a 30º C)",1]
[null,null,"K3","Consideradas ferramentas de primeira qualidade","Carregadeira",1,null,"Pesadas",1.4,null,4,0.9,null,"Frio (< 10º C)",1.2]
[null,null,"K4","Há todo o tipo de trabalho, foi considerado condições pesadas","Escavadeira",1.4,null,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal","Motoescrêiper",1.1000000000000001,null,null,null,null,6,1,null,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos","Trator de esteira",1.2,null,"Manutenção","K5",null,7,1,null,"Folgado",0.9]
[null,null,"K7","44h por dia, 252 dias por ano",null,null,null,"Excelente",0.6,null,8,1.2,null,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C","Qualid do Operador","K2",null,"Boa",0.8,null,9,1.3,null,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente com pressa","Excelente",0.8,null,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio","Boa",0.9,null,"Ruim ",1.5,null,11,2,null,"Conh do Serviço","K10"]
[null,null,"K11","Foi considerada a opção de aluguel a terceiros, ainda que a simulação seja dos custos do contratado, contudo a execução dos serviços é em local de terceiros","Média",1,null,"Inexistente",3,null,15,2,null,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,null,"Horas de Uso ","K7",6000,1,null,null,"Pouco ",1]
[null,null,null,null,null,null,null,1000,0.5,8000,1.3]
[null,null,null,null,"Qualidade do Equip","K3",null,2000,0.5,10000,1.6,null,null,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,null,3000,0.6,12000,1.9,null,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,null,4000,0.7,15000,2.2999999999999998,null,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,null,5000,0.9,20000,3,null,null,"Aluguel a Terceiros",1.4]
[]
[null,null,null,null,"Fonte: "]
[null,null,null,null,"MATTOS, Aldo Dórea. Como preparar orçamentos de obras. São Paulo: Pini, 2006. 281 p., il"]

{"sheet":"Não Rel - Equip","index":37,"n_rows":157,"n_cols":15,"rows_kept":157,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,14]]}
[]
[]
[]
[null,"FERRAMENTAS E EQUIPAMENTOS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - PAGAMENTO DA DEPRECIAÇÃO / MANUTENÇÃO"]
[]
[]
[null,null,"PAGAMENTO DA DEPRECIAÇÃO"]
[null,"CÓD.","ITEM","DESCRIÇÃO","QUANT ANUAL","CONTA SIAFI","VALOR DE AQ.","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","CUSTO MENSAL","BDI (%)","PREÇO MENSAL","FONTE","REFERÊNCIA"]
[]
[null,null,"F.001","Ancinho  Profissional com cabo min 12 dentes  ",12,"12311.01.99",65.259999999999991,0.1,10,{"$f":"G10*(1-H10)/(I10*12)","v":0.48944999999999994},{"$f":"J10*E10","v":5.8733999999999993},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K10*(1+L10),2)","v":7.15},"Cotação"]
[null,null,"F.002","PICARETA CHIBANCA COM CABO DE MADEIRA 90CM",12,{"$f":"F10","v":"12311.01.99"},125.11000000000001,{"$f":"H10","v":0.1},{"$f":"I10","v":10},0.93832500000000019,11.259900000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K11*(1+L11),2)","v":13.7},"Cotação"]
[null,null,"F.003","ENXADA COM CABO DE MADEIRA ",12,{"$f":"F11","v":"12311.01.99"},77.733333333333334,{"$f":"H11","v":0.1},{"$f":"I11","v":10},{"$f":"G12*(1-H12)/(I12*12)","v":0.58300000000000007},{"$f":"J12*E12","v":6.9960000000000004},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K12*(1+L12),2)","v":8.51},"Cotação"]
[null,null,"F.004","ENXADÃO LARGO COM CABO",2,"12311.01.99",52.833333333333336,0.1,10,0.39625000000000005,0.79250000000000009,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.96,"Cotação"]
[null,null,"F.005","ESCADA MODELO TESOURA DUPLO ACESSO 4 DEGRAUS E 1 PATAMAR",2,"12311.01.99",578.35666666666668,0.1,10,4.3376750000000008,8.6753500000000017,{"$f":"'BDI - Geral'!$E$27","v":0.2167},10.56,"Cotação"]
[null,null,"F.006","ESCADA EXTENSÍVEL ALUMÍNIO ARTICULADA 4X4 16 DEGRAUS",2,"12311.01.99",771.42666666666662,0.1,10,5.7857000000000003,11.571400000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},14.08,"Cotação"]
[null,null,"F.007","FACÃO DE 20\" COM BAINHA",12,"12311.01.99",148.99333333333334,0.1,10,1.1174500000000003,13.409400000000003,{"$f":"'BDI - Geral'!$E$27","v":0.2167},16.32,"Cotação"]
[null,null,"F.008","FOICE ROÇADEIRA COM CABO",2,"12311.01.99",76.473333333333343,0.1,10,0.57355000000000012,1.1471000000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.4,"Cotação"]
[null,null,"F.009","MANGUEIRA DE IRRIGAÇÃO TRANÇADA  COM DIÂMETRO 3/4 (ROLO COM 50M)",12,"12311.01.99",335.13,0.1,10,2.5134750000000001,30.161700000000003,{"$f":"'BDI - Geral'!$E$27","v":0.2167},36.700000000000003,"Cotação"]
[null,null,"F.010","MANGUEIRA DE IRRIGAÇÃO TRANÇADA  COM DIÂMETRO 1/2\" (ROLO COM 50M)",8,"12311.01.99",210.56000000000003,0.1,10,1.5792000000000002,12.633600000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},15.37,"Cotação"]
[null,null,"F.011","FORCADO RETO COM CABO",4,"12311.01.99",96.63,0.1,10,0.72472499999999995,2.8988999999999998,{"$f":"'BDI - Geral'!$E$27","v":0.2167},3.53,"Cotação"]
[null,null,"F.012","PÁ DE BICO Nº 4, COM EMPUNHADURA E CABO DE MADEIRA",12,"12311.01.99",54.233333333333327,0.1,10,0.40674999999999994,4.8809999999999993,{"$f":"'BDI - Geral'!$E$27","v":0.2167},5.94,"Cotação"]
[null,null,"F.013","PAZINHA DE JARDIM METALICA LARGA COM CABO",6,"12311.01.99",12.706666666666669,0.1,10,9.530000000000001E-2,0.57180000000000009,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.7,"Cotação"]
[null,null,"F.014","PICARETA PONTA E PÁ COM CABO ",6,"12311.01.99",93.04,0.1,10,0.69780000000000009,4.1868000000000007,{"$f":"'BDI - Geral'!$E$27","v":0.2167},5.09,"Cotação"]
[null,null,"F.015","REGADOR DE PLASTICO COM BICO CHUVEIRO 5 LITROS",15,"12311.01.99",24.149999999999995,0.1,10,{"$f":"G24*(1-H24)/(I24*12)","v":0.18112499999999995},{"$f":"J24*E24","v":2.7168749999999995},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K24*(1+L24),2)","v":3.31},"Cotação"]
[null,null,"F.016","SACHO PARA FILAMENTAR GRAMADOS  - CABO CURTO",70,"12311.01.99",45.233333333333341,0.1,10,{"$f":"G25*(1-H25)/(I25*12)","v":0.33925000000000005},{"$f":"J25*E25","v":23.747500000000002},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K25*(1+L25),2)","v":28.89},"Cotação"]
[null,null,"F.017","SACHO PARA FILAMENTAR GRAMADOS  - CABO LONGO",70,"12311.01.99",61.69,0.1,10,{"$f":"G26*(1-H26)/(I26*12)","v":0.462675},{"$f":"J26*E26","v":32.387250000000002},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K26*(1+L26),2)","v":39.409999999999997},"Cotação"]
[null,null,"F.018","SERROTE PROFISSIONAL DE 20\" ",1,"12311.01.99",57.06,0.1,10,0.42795000000000005,0.42795000000000005,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.52,"Cotação"]
[null,null,"F.019","SERROTE PEQUENO PARA PODAS DOBRAVEL",12,"12311.01.99",47.873333333333335,0.1,10,0.35905000000000004,4.3086000000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},5.24,"Cotação"]
[null,null,"F.020","SERROTE PODADOR CABO EXTENSIVEL MÍN. 3M",2,"12311.01.99",305.08333333333331,0.1,10,2.288125,4.5762499999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},5.57,"Cotação"]
[null,null,"F.021","TESOURA GRANDE PARA PODA DE GRAMA E CERCA VIVA  - USO DUAS MÃOS",12,"12311.01.99",43.303333333333335,0.1,10,0.32477499999999998,3.8972999999999995,{"$f":"'BDI - Geral'!$E$27","v":0.2167},4.74,"Cotação"]
[null,null,"F.022","TESOURA PEQUENA PARA PODA  - USO UMA MÃO",35,"12311.01.99",42.25,0.1,10,0.31687499999999996,11.090624999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},13.49,"Cotação"]
[null,null,"F.023","TESOURA DE PODA CORTA GALHO TIPO BICO DE PAPAGAIO ",12,"12311.01.99",173.70666666666668,0.1,10,{"$f":"G32*(1-H32)/(I32*12)","v":1.3028000000000002},{"$f":"J32*E32","v":15.633600000000001},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K32*(1+L32),2)","v":19.02},"Cotação"]
[null,null,"F.024","CAVADEIRA ARTICULADA COM CABO 150CM",2,"12311.01.99",100.35333333333334,0.1,10,{"$f":"G33*(1-H33)/(I33*12)","v":0.75265000000000015},{"$f":"J33*E33","v":1.5053000000000003},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K33*(1+L33),2)","v":1.83},"Cotação"]
[null,null,"F.025","ENGATE RAPIDO DE MANGUEIRA DE 1/2\"  se liga ao conector de mangueira 1/2\"",32,"12311.01.99",7.68,0.1,10,5.7599999999999998E-2,1.8431999999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.2400000000000002,"Cotação"]
[null,null,"F.026","ENGATE RAPIDO DE MANGUEIRA DE 3/4\"  se liga ao conector de mangueira 3/4\"",48,"12311.01.99",16.62,0.1,10,0.12465000000000001,5.9832000000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},7.28,"Cotação"]
[null,null,"F.027","ESGUICHO PARA MANGUEIRA DE 1/2\" COM JATO REGULÁVEL  ",40,"12311.01.99",5.8433333333333337,0.1,10,4.3825000000000003E-2,1.7530000000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.13,"Cotação"]
[null,null,"F.028","BICO DE TORNEIRA 1/2 E 3/4 EM PLASTICO RIGIDO PARA ACOPLAR ENGATE RÁPIDO DE MANGUEIRAS ",40,"12311.01.99",6.4633333333333338,0.1,10,4.8475000000000004E-2,1.9390000000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.36,"Cotação"]
[null,null,"F.029","EMENDA FIXA ROSQUEADA PARA MANGUEIRA 3/4\",  EM PLASTICO RIGIDO, PARA JUNÇÃO DE MANGUEIRAS",24,"12311.01.99",7.1566666666666663,0.1,10,5.3675E-2,1.2882,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.57,"Cotação"]
[null,null,"F.030","EMENDA FIXA ROSQUEADA PARA MANGUEIRA 1/2\", EM PLASTICO RIGIDO, PARA JUNÇÃO DE MANGUEIRAS",16,"12311.01.99",9.42,0.1,10,7.0650000000000004E-2,1.1304000000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.38,"Cotação"]
[null,null,"F.031"," CONECTOR EM PLASTICO RÍGIDO, PARA JUNÇÃO DE MANGUEIRAS COM ENGATE RAPIDO ACOPLADO ",40,"12311.01.99",8.44,0.1,10,6.3299999999999995E-2,2.532,{"$f":"'BDI - Geral'!$E$27","v":0.2167},3.08,"Cotação"]
[null,null,"F.032","COLHEDOR DE FRUTAS COM APARADOR E EXTENSOR DE ATÉ 3m EM ALUMÍNIO",2,"12311.01.99",156.50333333333333,0.1,10,1.173775,2.34755,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.86,"Cotação"]
[null,null,"F.033","LIMA PARA AMOLAR MOTOSERRA, COM CABO",120,"12311.01.99",34.706666666666671,0.1,10,0.26030000000000003,31.236000000000004,{"$f":"'BDI - Geral'!$E$27","v":0.2167},38,"Cotação"]
[null,null,"F.034","MACHADO COM CABO",5,"12311.01.99",112.95333333333333,0.1,10,0.84714999999999996,4.2357499999999995,{"$f":"'BDI - Geral'!$E$27","v":0.2167},5.15,"Cotação"]
[null,null,"F.035","ASPERSOR MÓVEL TIPO ESPIGA",15,"12311.01.99",40.243333333333332,0.1,10,{"$f":"G44*(1-H44)/(I44*12)","v":0.30182500000000001},{"$f":"J44*E44","v":4.5273750000000001},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K44*(1+L44),2)","v":5.51},"Cotação"]
[null,null,"F.036","MANGUEIRA TIPO SANTENO, MÍN. 1\"  (ROLO DE 100M)",10,"12311.01.99",106.09333333333332,0.1,10,{"$f":"G45*(1-H45)/(I45*12)","v":0.79569999999999996},{"$f":"J45*E45","v":7.9569999999999999},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K45*(1+L45),2)","v":9.68},"Cotação"]
[null,null,"F.037","UNIÃO DE TRANSIÇÃO 1/2\" x TAPE SANTENO",10,"12311.01.99",6.7766666666666664,0.1,10,{"$f":"G46*(1-H46)/(I46*12)","v":5.0825000000000002E-2},{"$f":"J46*E46","v":0.50824999999999998},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K46*(1+L46),2)","v":0.62},"Cotação"]
[null,null,"F.038","REBOLO PARA MOTO ESMERIL MONOFÁSICO, REBOLO DE 6” ",2,"12311.01.99",364.84,0.1,10,2.7363,5.4725999999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},6.66,"Cotação"]
[null,null,"F.039","VASSOURA TIPO GARI",12,"12311.01.99",41.343333333333334,0.1,10,0.31007500000000005,3.7209000000000003,{"$f":"'BDI - Geral'!$E$27","v":0.2167},4.53,"Cotação"]
[null,null,"F.040","RECIPIENTE PLÁSTICO PARA VENENO -  CAPACIDADE 5 LITROS",20,"12311.01.99",13.023333333333333,0.1,10,9.7674999999999998E-2,1.9535,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.38,"Cotação"]
[null,null,"F.041","TRENA DE 50m\n",1,"12311.01.99",135.34666666666666,0.1,10,1.0150999999999999,1.0150999999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.24,"Cotação"]
[null,null,"F.042","TELEFONE CELULAR ( SISTEMA COMPLETO COM LINHA OU CARTÃO, APARELHO E ACESSÓRIOS) COM CÂMARA FOTOGRÁFICA ACOPLADA. ",3,"12311.01.99",1886.4166666666667,0.1,10,14.148125,42.444375000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},51.64,"Cotação"]
[null,null,"F.043","PULVERIZADOR COSTAL, DE ALAVANCA, CAPACIDADE MINIMA DE 20 LITROS ",6,"12311.01.99",190.92999999999998,0.1,10,1.431975,8.5918500000000009,{"$f":"'BDI - Geral'!$E$27","v":0.2167},10.45,"Cotação"]
[null,null,"F.044","PULVERIZADOR DE GATILHO, MANUAL, CAPACIDADE MINIMA DE 5 litros ",15,"12311.01.99",98.616666666666674,0.1,10,0.73962500000000009,11.094375000000001,{"$f":"'BDI - Geral'!$E$27","v":0.2167},13.5,"Cotação"]
[null,null,"F.045","CORTADOR DE GRAMA MOTORIZADO COSTAL",4,"12311.01.99",834.57666666666671,0.1,10,{"$f":"G54*(1-H54)/(I54*12)","v":6.2593250000000005},{"$f":"J54*E54","v":25.037300000000002},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K54*(1+L54),2)","v":30.46},"Cotação"]
[null,null,"F.046","CORTADOR DE GRAMA MOTORIZADO 4 RODAS TIPO BANDEJA",5,"12311.01.99",2395.9566666666665,0.1,10,17.969674999999999,89.84837499999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},109.32,"Cotação"]
[null,null,"F.047","MOTOSERRA A GASOLINA, COMPLETO, SABRE MIN 45 cm ",1,"12311.01.99",1166.7633333333333,0.1,10,8.7507249999999992,8.7507249999999992,{"$f":"'BDI - Geral'!$E$27","v":0.2167},10.65,"Cotação"]
[null,null,"F.048","MOTOSERRA A GASOLINA, COMPLETO, SABRE DE 30 cm ",1,"12311.01.99",null,0.1,10,0,0,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0,"Cotação"]
[null,null,"F.049","CARRINHO DE MÃO REFORÇADO 65L  PNEU MACIÇO",14,"12311.01.99",396.37333333333328,0.1,10,2.9727999999999994,41.619199999999992,{"$f":"'BDI - Geral'!$E$27","v":0.2167},50.64,"Cotação"]
[null,null,"F.050","MOTO ESMERIL MONOFÁSICO, REBOLO DE 6” ",1,"12311.01.99",975.37,0.1,10,{"$f":"G59*(1-H59)/(I59*12)","v":7.3152749999999997},{"$f":"J59*E59","v":7.3152749999999997},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K59*(1+L59),2)","v":8.9},"Cotação"]
[null,null,"F.051","PODADOR ELETRICO CERCA VIVA",1,"12311.01.99",4662.8833333333341,0.1,10,{"$f":"G60*(1-H60)/(I60*12)","v":34.97162500000001},{"$f":"J60*E60","v":34.97162500000001},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K60*(1+L60),2)","v":42.55},"Cotação"]
[null,null,"F.052","EXTENSÃO ELETRICA 30M, 10A, 3 X 2,5MM, COM 3 TOMADAS, 220V\n",3,"12311.01.99",684.7166666666667,0.1,10,5.1353749999999998,15.406124999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},18.739999999999998,"Cotação"]
[null,null,"F.053","TRATOR CORTAR GRAMA GIRO ZERO\n",1,"12311.01.99",34633.333333333336,0.1,10,259.75000000000006,259.75000000000006,{"$f":"'BDI - Geral'!$E$27","v":0.2167},316.04000000000002,"Cotação"]
[null,null,"F.054","CARRINHO PLATAFORMA ENTRE 300 E 500KG, COM 2 ABAS FIXAS",1,"12311.01.99",1998.2966666666664,0.1,10,14.987224999999999,14.987224999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},18.23,"Cotação"]
[null,null,"F.055","SOPRADOR ELETRICO MANUAL",2,"12311.01.99",4171.8200000000006,0.1,10,31.288650000000008,62.577300000000015,{"$f":"'BDI - Geral'!$E$27","v":0.2167},76.14,"Cotação"]
[null,null,"F.056","MOTO PODA COM HASTE PARA PODA EXTENSIVEL",1,"12311.01.99",4094.7166666666667,0.1,10,30.710374999999999,30.710374999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},37.369999999999997,"Cotação"]
[null,null,"F.057","ENROLADOR DE MANGUEIRAS 1/2\", ATÉ 55M, COM RODINHAS",10,"12311.01.99",168.70000000000002,0.1,10,1.2652500000000002,12.652500000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},15.39,"Cotação"]
[null,null,"F.058","FURADEIRA/ PARAFUSADEIRA COM IMPACTO E MANDRIL 1/2\", COM BATERIA ",1,"12311.01.99",1028.1766666666665,0.1,10,{"$f":"G67*(1-H67)/(I67*12)","v":7.7113249999999995},{"$f":"J67*E67","v":7.7113249999999995},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K67*(1+L67),2)","v":9.3800000000000008},"Cotação"]
[null,null,"F.059","SERRA ELÉTRICA TICO-TICO COM EMPUNHADURA. ",1,"12311.01.99",697.48,0.1,10,{"$f":"G68*(1-H68)/(I68*12)","v":5.2311000000000005},{"$f":"J68*E68","v":5.2311000000000005},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K68*(1+L68),2)","v":6.36},"Cotação"]
[null,null,"F.060","CORTADOR DE GRAMA ELETRICO ",1,"12311.01.99",2396.1133333333332,0.1,10,17.970849999999999,17.970849999999999,{"$f":"'BDI - Geral'!$E$27","v":0.2167},21.87,"Cotação"]
[null,null,"F.061","TRADO PERFURADOR DE SOLO",1,"12311.01.99",1047.03,0.1,10,7.8527250000000004,7.8527250000000004,{"$f":"'BDI - Geral'!$E$27","v":0.2167},9.5500000000000007,"Cotação"]
[null,null,"F.062","CARRETA PARA CARREGAR TRATOR E INSUMOS",1,"12311.01.99",12811.666666666666,0.1,10,96.087500000000006,96.087500000000006,{"$f":"'BDI - Geral'!$E$27","v":0.2167},116.91,"Cotação"]
[null,null,"F.063","Pá Jardineira Metálica",2,"12311.01.99",57.446666666666665,0.1,10,0.43085000000000001,0.86170000000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.05,"Cotação"]
[null,null,"F.064","CAVADEIRA  RETA",2,"12311.01.99",65.410000000000011,0.1,10,0.49057500000000009,0.98115000000000019,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.19,"Cotação"]
[null,null,"F.065","CABO TELESCOPICO EXTENSOR",1,"12311.01.99",105.36333333333334,0.1,10,0.79022500000000007,0.79022500000000007,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.96,"Cotação"]
[null,null,"F.066","BORRIFADOR COMPRESSÃO PRÉVIA 2 LITROS",6,"12311.01.99",37.46,0.1,10,0.28094999999999998,1.6856999999999998,{"$f":"'BDI - Geral'!$E$27","v":0.2167},2.0499999999999998,"Cotação"]
[null,null,"F.067","LIMPADOR DE FUGAS",32,{"$f":"F75","v":"12311.01.99"},27.903333333333336,{"$f":"H75","v":0.1},{"$f":"I75","v":10},0.20927500000000002,6.6968000000000005,{"$f":"'BDI - Geral'!$E$27","v":0.2167},8.15,"Cotação"]
[null,null,"F.068","EXTRATOR DE ERVAS",32,"12311.01.99",26.86,0.1,10,0.20144999999999999,6.4463999999999997,{"$f":"'BDI - Geral'!$E$27","v":0.2167},7.84,"Cotação"]
[null,null,"F.069","TESOURA DE CORTAR CHAPAS",1,"12311.01.99",113.40333333333335,0.1,10,0.85052500000000009,0.85052500000000009,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.03,"Cotação"]
[null,null,"F.070","MESA HIDRAULICA  PANTOGRAFICA",1,"12311.01.99",3047.0366666666669,0.1,10,{"$f":"G79*(1-H79)/(I79*12)","v":22.852775000000001},{"$f":"J79*E79","v":22.852775000000001},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K79*(1+L79),2)","v":27.8},"Cotação"]
[null,null,"F.071","COLDRE COM CINTO PARA  TRANSPORTE DE FERRAMENTAS",32,"12311.01.99",53.699999999999996,0.1,10,{"$f":"G80*(1-H80)/(I80*12)","v":0.40275},{"$f":"J80*E80","v":12.888},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K80*(1+L80),2)","v":15.68},"Cotação"]
[null,null,"F.072","TESOURA AÇO INOX 10\"",4,"12311.01.99",57.606666666666662,0.1,10,{"$f":"G81*(1-H81)/(I81*12)","v":0.43204999999999999},{"$f":"J81*E81","v":1.7282},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K81*(1+L81),2)","v":2.1},"Cotação"]
[null,null,"F.073","ESTILETE 18mm ",4,"12311.01.99",18.356666666666666,0.1,10,{"$f":"G82*(1-H82)/(I82*12)","v":0.13767500000000002},{"$f":"J82*E82","v":0.55070000000000008},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K82*(1+L82),2)","v":0.67},"Cotação"]
[null,null,"F.074","LAMINA PARA ESTILETE",30,"12311.01.99",5.3599999999999994,0.1,10,{"$f":"G83*(1-H83)/(I83*12)","v":4.02E-2},{"$f":"J83*E83","v":1.206},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K83*(1+L83),2)","v":1.47},"Cotação"]
[null,null,"F.075","LIMPADORA DE ALTA PRESSÃO",1,"12311.01.99",485.12999999999994,0.1,10,{"$f":"G84*(1-H84)/(I84*12)","v":3.6384749999999997},{"$f":"J84*E84","v":3.6384749999999997},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K84*(1+L84),2)","v":4.43},"Cotação"]
[null,null,"F.076","Martelo tipo unha 23 mm",1,"12311.01.99",35.276666666666664,0.1,10,0.264575,0.264575,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.32,"Cotação"]
[null,null,"F.077","Alicate Universal de 8 Polegadas",1,"12311.01.99",45.943333333333335,0.1,10,0.34457500000000002,0.34457500000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.42,"Cotação"]
[null,null,"F.078","Conjunto de Chaves de Boca Fixas",1,"12311.01.99",136.55666666666664,0.1,10,1.0241749999999998,1.0241749999999998,{"$f":"'BDI - Geral'!$E$27","v":0.2167},1.25,"Cotação"]
[null,null,"F.079","Torquês para Armador 8\"",1,"12311.01.99",36.6,0.1,10,0.27450000000000002,0.27450000000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.33,"Cotação"]
[null,null,"F.080","Marreta Oitavada 1 KG com cabo",1,"12311.01.99",56.303333333333342,0.1,10,0.42227500000000007,0.42227500000000007,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.51,"Cotação"]
[null,null,"F.081","Chave de fenda simples 150 - 1/8x5\"",1,"12311.01.99",8.6,0.1,10,6.4500000000000002E-2,6.4500000000000002E-2,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.08,"Cotação"]
[null,null,"F.082","Chave de fenda simples 150 - 3/16x5\"",1,"12311.01.99",9.9666666666666668,0.1,10,7.4750000000000011E-2,7.4750000000000011E-2,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.09,"Cotação"]
[null,null,"F.083","Chave de fenda simples 150 - 1/4x6\"",1,"12311.01.99",12.726666666666667,0.1,10,9.5450000000000007E-2,9.5450000000000007E-2,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.12,"Cotação"]
[null,null,"F.084","Chave de fenda cruzada 3/16 x 4\"",1,"12311.01.99",13.64,0.1,10,0.10230000000000002,0.10230000000000002,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.12,"Cotação"]
[null,null,"F.085","Chave de fenda cruzada 1/8 x 5\"",1,"12311.01.99",10.71,0.1,10,8.0325000000000008E-2,8.0325000000000008E-2,{"$f":"'BDI - Geral'!$E$27","v":0.2167},0.1,"Cotação"]
[null,null,"F.086","Chave de fenda cruzada 1/4 x 6\"",1,"12311.01.99",15.633333333333333,0.1,10,{"$f":"G95*(1-H95)/(I95*12)","v":0.11725000000000001},{"$f":"J95*E95","v":0.11725000000000001},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K95*(1+L95),2)","v":0.14000000000000001},"Cotação"]
[null,null,"F.087","Jogo de chaves sextavadas",1,"12311.01.99",67.403333333333336,0.1,10,{"$f":"G96*(1-H96)/(I96*12)","v":0.505525},{"$f":"J96*E96","v":0.505525},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K96*(1+L96),2)","v":0.62},"Cotação"]
[null,null,"F.088","Caixa de Ferramentas metálica sanfonada",1,"12311.01.99",123.79,0.1,10,{"$f":"G97*(1-H97)/(I97*12)","v":0.92842500000000006},{"$f":"J97*E97","v":0.92842500000000006},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K97*(1+L97),2)","v":1.1299999999999999},"Cotação"]
[null,null,"F.089","PROTETOR DE ROÇAGEM FLEXIVEL  1,50 X 3,00m ( ALTURA X COMPRIMENTO)",2,"12311.01.99",820,0.1,10,{"$f":"G98*(1-H98)/(I98*12)","v":6.15},{"$f":"J98*E98","v":12.3},{"$f":"'BDI - Geral'!$E$27","v":0.2167},{"$f":"ROUND(K98*(1+L98),2)","v":14.97},"Cotação"]
[]
[]
[null,null,"PAGAMENTO DA MANUTENÇÃO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,"K (calculado)","MENSAL DEPR.","% MAN X DEP","MENSAL MAN.","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,null,null,null,null,{"$f":"H111","v":0.38170440000000005},{"$f":"SUM(K10:K99)","v":1173.1785249999998},{"$f":"H104","v":0.38170440000000005},{"$f":"I104*H104","v":447.80740497800997},{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(K104*(1+L104),2)","v":544.85}]
[]
[null,null,null,null,"K1","K2","K3","K4"]
[null,null,null,null,0.85,0.9,0.8,1]
[null,null,null,null,"K5","K6","K7","K8"]
[null,null,null,null,1,0.6,0.5,1.1000000000000001]
[null,null,null,null,"K9","K10","K11","RESULTADO"]
[null,null,null,"* a descrição de cada coeficiente segue abaixo",1.5,0.9,1.4,{"$f":"E107*F107*G107*H107*E109*F109*G109*H109*E111*F111*G111","v":0.38170440000000005}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,"CÓD.","ITEM","DESCRIÇÃO",null,null,null,"QUANTID/MÊS","UNIDADE","VALOR DE AQ.","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
[]
[null,"07.01.00","MC.001","Gasolina comum",null,null,null,{"$f":"720/12","v":60},"LITRO",5.85,{"$f":"J117*H117","v":351},{"$f":"L118","v":0.2167},{"$f":"ROUND(K117*(1+L117),2)","v":427.06}]
[null,"07.01.02","MC.002","Plano de Telefonia com, no mínimo, 200 minutos de ligações locais ilimitadas e 3,0Gb de internet no plano, por mês (referência: Vivo Controle 6Gb, Claro Controle 15Gb, Tim Controle 5Gb, Oi Controle 6Gb)",null,null,null,3,"MENSALIDADE",{"$f":"(57+69.9+46.99+39.99)/4","v":53.470000000000006},{"$f":"J118*H118","v":160.41000000000003},{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"ROUND(K118*(1+L118),2)","v":195.17}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,1,"Componente DEPRECIAÇÃO",null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM(M10:M98),2)","v":1427.41}]
[null,null,2,"Componente MANUTENÇÃO",null,null,null,null,null,null,null,null,{"$f":"M104","v":544.85}]
[null,null,3,"Componente MATERIAL DE CONSUMO ASSOCIADO",null,null,null,null,null,null,null,null,{"$f":"ROUND(M118+M117,2)","v":622.23}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(M123:M127),2)","v":2594.4899999999998}]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(M128*12,2)","v":31133.88}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"MEMÓRIA DE CÁLCULO DO COEFICIENTE DE CORRELAÇÃO MANUTENÇÃO X DEPRECIAÇÃO (K)"]
[]
[null,null,"JUSTIFICATIVAS",null,"TIPO","K1",null,"Condições de Trab","K4",null,"Tempo Vida (anos)","K6",null,"Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,null,"Em espera",0.4,null,1,0.6,null,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Considerado o valor médio de 0,85","Caminhão-comum",0.8,null,"Leves",0.8,null,2,0.7,null,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador bom","Fora-de-estrada",1,null,"Médias",1,null,3,0.8,null,"Médio (10º a 30º C)",1]
[null,null,"K3","Consideradas ferramentas de primeira qualidade","Carregadeira",1,null,"Pesadas",1.4,null,4,0.9,null,"Frio (< 10º C)",1.2]
[null,null,"K4","Há todo o tipo de trabalho, foi considerado o valor médio","Escavadeira",1.4,null,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal","Motoescrêiper",1.1000000000000001,null,null,null,null,6,1,null,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos","Trator de esteira",1.2,null,"Manutenção","K5",null,7,1,null,"Folgado",0.9]
[null,null,"K7","220h por mês, 252 dias por ano",null,null,null,"Excelente",0.6,null,8,1.2,null,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C","Qualid do Operador","K2",null,"Boa",0.8,null,9,1.3,null,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente com pressa","Excelente",0.8,null,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio","Boa",0.9,null,"Ruim ",1.5,null,11,2,null,"Conh do Serviço","K10"]
[null,null,"K11","Foi considerada a opção de aluguel a terceiros, ainda que a simulação seja dos custos do contratado, contudo a execução dos serviços é em local de terceiros","Média",1,null,"Inexistente",3,null,15,2,null,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,null,"Horas de Uso ","K7",6000,1,null,null,"Pouco ",1]
[null,null,null,null,null,null,null,1000,0.5,8000,1.3]
[null,null,null,null,"Qualidade do Equip","K3",null,2000,0.5,10000,1.6,null,null,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,null,3000,0.6,12000,1.9,null,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,null,4000,0.7,15000,2.2999999999999998,null,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,null,5000,0.9,20000,3,null,null,"Aluguel a Terceiros",1.4]
[]
[null,null,null,null,"Fonte: "]
[null,null,null,null,"MATTOS, Aldo Dórea. Como preparar orçamentos de obras. São Paulo: Pini, 2006. 281 p., il"]

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[]
[]
[]
[null,"SERVIÇOS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA"]
[]
[]
[null,null,"ITEM","CÓDIGO","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO TOTAL","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,"S.001","LOCAÇÃO DE CAÇAMBA/CONTAINER DE RESÍDUO DE ÁREAS VERDES (5 M3), INCLUSIVE TRANSPORTE DE REMOÇÃO CONFORME LEGISLAÇÃO-DF/C.01.009 - LOCAÇÃO DE CAÇAMBA/CONTAINER DE ENTULHO DE OBRA (5 M3), INCLUSIVO TRANSPORTE DE REMOÇÃO CONFORME LEGISLAÇÃO-DF E PAGAMENTO DA TAXA DE DESTINAÇÃO FINAL ",50,"unid",660.3,{"$f":"H9*F9","v":33015},{"$f":"'BDI servicos'!E27","v":0.129},{"$f":"ROUND(I9*(1+J9),2)","v":37273.94},null,null,{"$f":"F9*$H$19","v":35}]
[null,null,null,"S.002","SERVIÇO DE TRANSPORTE EM CAMINHÃO BAÚ, CONSIDERADAS VIAGENS COMPLETAS, SAINDO DA SEDE DA EMPRESA, INDO ÀS DEPENDÊNCIAS DA CÂMARA INDICADAS EM CADA SOLICITAÇÃO, COM MOTORISTA CEDIDO PELA EMPRESA",50,"viagem",1215.69,{"$f":"H10*F10","v":60784.5},{"$f":"J9","v":0.129},{"$f":"ROUND(I10*(1+J10),2)","v":68625.7},null,null,35]
[null,null,null,"S.003","TAXA PÚBLICA PARA DISPOSIÇÃO FINAL DE RESÍDUOS ( ADASA/SLU)",180,"ton",26.27,4728.6000000000004,0.129,5338.59,null,null,125.99999999999999]
[null,null,null,"S.004","SERVIÇO DE CAMINHÃO MUNCK COM CESTO ELEVATÓRIO  ",36,"diaria",1776.25,63945,0.129,72193.91,null,null,25.2]
[null,null,null,"S.005","SERVIÇO DE TOMOGRAFIA DE ARVORES",20,"árvore",855.32,17106.400000000001,0.129,19313.13,null,null,14]
[null,null,null,"S.006","ANALISE DE SOLO SOB DEMANDA",5,"unid",72.66,363.29999999999995,0.129,410.17,null,null,3.5]
[]
[]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(K8:K15)/12,2)","v":16929.62}]
[null,null,null,null,null,null,null,"Fator de Demanda",null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(K17*12,2)","v":203155.44}]
[null,null,null,null,null,null,null,0.7]
[null,null,null,null,null,null,null,null,null,"MENSAL AJUSTADO",{"$f":"ROUND(K17*H19,2)","v":11850.73}]
[null,null,null,null,null,null,null,null,null,"ANUAL AJUSTADO",{"$f":"ROUND(K20*12,2)","v":142208.76}]

{"sheet":"Não Rel - Materiais sob Demanda","index":39,"n_rows":113,"n_cols":14,"rows_kept":113,"cut":false,"hidden":false,"merged":[[2,1,2,4],[3,1,3,10]]}
[]
[]
[]
[null,"MATERIAIS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA"]
[]
[]
[null,null,"ITEM","CÓDIGO","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO ANUAL","BDI (%)","PREÇO TOTAL"]
[]
[null,null,1,"M.001","Adubo para jardim (  Cobertura )/ B.06.03.001 - Adubo para jardim (Cobertura)",2000,"kg",10.8956,{"$f":"F9*H9","v":21791.200000000001},{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},{"$f":"ROUND(I9*(1+J9),2)","v":24351.67},null,null,{"$f":"F9*$H$104","v":1400}]
[null,null,2,"M.002","Superfosfato Simples SSP / B.06.03.002 - Superfosfato Simples SSP",1000,"kg",9.7973333333333326,9797.3333333333321,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},10948.52,null,null,700]
[null,null,3,"M.003","Calcário Dolomítico",1000,"kg",1.3533333333333333,1353.3333333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1512.35,null,null,700]
[null,null,4,"M.004","Grama batatais ( Paspalum notatum) sob demanda  ",3200,"m²",10.425000000000001,33360,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},37279.800000000003,null,null,2240]
[null,null,5,"M.005","Grama São Carlos (Axonopus compressus )  sob demanda",3200,"m²",18,57600,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},64368,null,null,2240]
[null,null,6,"M.006","POTES PARA MUDAS 25L",100,"unid.",14.323333333333332,1432.3333333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1600.63,null,null,70]
[null,null,7,"M.007","POTES PARA MUDAS 18L",300,"unid.",13.193333333333333,3958,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},4423.07,null,null,210]
[null,null,8,"M.008","SAQUINHOS DE MUDAS (18x30CM)",500,"unid.",0.48430000000000006,242.15000000000003,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},270.60000000000002,null,null,350]
[null,null,9,"M.009","MANTA DE FIBRA DE COCO",70,"m²",43.9,3073,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3434.08,null,null,49]
[null,null,10,"M.010","SACO DE LIXO  REFORÇADO, CAPACIDADE 100 LITROS",400,"unid.",0.80366666666666664,321.46666666666664,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},359.24,null,null,280]
[null,null,11,"M.011","FLANELA DE ALGODÃO",50,"unid.",2.2566666666666664,112.83333333333331,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},126.09,null,null,35]
[null,null,12,"M.012","TERRA VERMELHA PARA JARDIM",24,"m³",27.44,658.56000000000006,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},735.94,null,null,16.799999999999997]
[null,null,13,"M.013","LIMITADOR DE GRAMA",1500,"m",2.2636666666666669,3395.5000000000005,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3794.47,null,null,1050]
[null,null,14,"M.014","VASO CERAMICO ESTRIADO",70,"unid.",206.8,14476,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},16176.93,null,null,49]
[null,null,15,"M.015","PRATO CERÂMICO",80,"unid.",40.700000000000003,3256,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3638.58,null,null,56]
[null,null,16,"M.016","TELA EM POLIETILENO",200,"m²",8.1141333333333332,1622.8266666666666,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1813.51,null,null,140]
[null,null,17,"M.017","PLASTICO PARA ESTUFA",400," m²",6.1385555555555555,2455.4222222222224,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},2743.93,null,null,280]
[null,null,18,"M.018","FUMO EM PÓ",36,"unid",19.266666666666669,693.60000000000014,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},775.1,null,null,25.2]
[null,null,19,"M.019","Sabão de coco - barra de 200g",50,"unid",5.73,286.5,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},320.16000000000003,null,null,35]
[null,null,38,"M.020","TINTA ACRILICA ACETINADA ARMAGNAC 3.6 L",15,"unid.",194.33333333333334,{"$f":"F28*H28","v":2915},{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},{"$f":"ROUND(I28*(1+J28),2)","v":3257.51},null,null,10.5]
[null,null,20,"M.021","Molho de Pimenta",5,"unid",14.393333333333333,71.966666666666669,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},80.42,null,null,3.5]
[null,null,21,"M.022","Enxofre em pó",2,"unid",19.55,39.1,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},43.69,null,null,1.4]
[null,null,22,"M.023","Cobre em pó",5,"unid",38.6,193,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},215.68,null,null,3.5]
[null,null,23,"M.024","Veneno contra lagarta (SACHÊ EM PÓ 500g)",5,"unid",199.9,999.5,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1116.94,null,null,3.5]
[null,null,24,"M.025"," Veneno contra cupim (UNIDADE 30G)",50,"unid",35.726666666666667,1786.3333333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1996.23,null,null,35]
[null,null,25,"M.026"," Óleo de Neem",15,"unid",90.713333333333324,1360.6999999999998,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1520.58,null,null,10.5]
[null,null,26,"M.027","Veneno contra formigas - saco 500g",20,"unid",46.819999999999993,936.39999999999986,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1046.43,null,null,14]
[null,null,27,"M.028","SEMENTES DE GRAMA PASPALUM NOTATUM (BATATAIS)",50,"kg",87.333333333333329,4366.6666666666661,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},4879.75,null,null,35]
[null,null,28,"M.029","SEMENTES DE GRAMA AXONOPUS COMPRESSUS (SÃO CARLOS)",50,"kg",134.99666666666667,6749.8333333333339,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},7542.94,null,null,35]
[null,null,29,"M.030","ASPERSOR  tipo 1 ROTOR",60,"peça",112.37333333333333,6742.4,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},7534.63,null,null,42]
[null,null,30,"M.031","ASPERSOR tipo 2 FIXO",60,"peça",28.972999999999999,1738.3799999999999,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1942.64,null,null,42]
[null,null,31,"M.032","ARGILA EXPANDIDA classe 0500 MIUDA",7,"m³",1314.1999999999998,9199.3999999999978,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},10280.33,null,null,4.8999999999999995]
[null,null,32,"M.033","GESSO AGRICOLA",70,"kg",5.4046666666666674,378.32666666666671,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},422.78,null,null,{"$f":"F41*$H$104","v":49}]
[null,null,33,"M.034","GEOCÉLULA",200,"m²",47.03,9406,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},10511.21,null,null,140]
[null,null,34,"M.035","GEOCOMPOSTO DRENANTE 2L",200,"m²",54.30266666666666,10860.533333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},12136.65,null,null,140]
[null,null,35,"M.036","POTES PARA MUDAS 40 LITROS COM OU SEM ALÇA",25,"unid.",31.320000000000004,783.00000000000011,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},875,null,null,17.5]
[null,null,36,"M.037","VASO  RIGIDO MIN 35 LITROS",60,"unid.",141.40666666666667,8484.4,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},9481.32,null,null,42]
[null,null,37,"M.038","VASO  RIGIDO REDONDO",30,"unid.",119.89666666666669,3596.9000000000005,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},4019.54,null,null,21]
[null,null,39,"E.001","AVENTAL DE RASPA DE COURO",4,"unid.",100.20666666666666,400.82666666666665,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},{"$f":"ROUND(I47*(1+J47),2)","v":447.92},null,null,2.8]
[null,null,40,"E.002","AVENTAL DE PVC FORRADO",10,"unid.",17.563333333333333,175.63333333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},196.27,null,null,7]
[null,null,41,"E.003","BLOQUEADOR SOLAR UV FPS 30 COM PROPRIEDADE \nREPELENTE A INSETOS - \n",16,"litro",101.92,1630.72,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1822.33,null,null,11.2]
[null,null,42,"E.004"," BONÉ ÁRABE ",140,"unid.",14.816666666666668,2074.3333333333335,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},2318.0700000000002,null,null,98]
[null,null,43,"E.005","BOTA DE SEGURANÇA - BIQUEIRA EM AÇO E PROTETOR DE METATARSO ",7,"par",214.92666666666665,1504.4866666666665,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1681.26,null,null,4.8999999999999995]
[null,null,44,"E.006","BOTA DE SEGURANÇA - BIQUEIRA EM COMPOSITE ",128,"par",118.23333333333333,15133.866666666667,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},16912.099999999999,null,null,89.6]
[null,null,45,"E.007","BOTA DE SEGURANÇA - PVC ",35,"par",52.543333333333329,1839.0166666666664,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},2055.1,null,null,24.5]
[null,null,46,"E.008","BOTINA DE SEGURANÇA  NOBUCK (ELETRICISTA)",12,"par",226.07666666666668,2712.92,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3031.69,null,null,8.3999999999999986]
[null,null,47,"E.009","CAPA DE NYLON PARA PROTEGER CONTRA CHUVA ",35,"unid.",34.76,1216.5999999999999,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1359.55,null,null,24.5]
[null,null,48,"E.010","CAPACETE PARA OPERÁRIO ABA FRONTAL - AMARELO ",10,"unid.",73.33,733.3,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},819.46,null,null,7]
[null,null,49,"E.011","CINTO PARAQUEDISTA + TALABARTE COM ABSORVEDOR DE \nENERGIA \n",4,"unid.",685.57333333333327,2742.2933333333331,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3064.51,null,null,2.8]
[null,null,50,"E.012","TALABARTE DE POSICIONAMENTO E RESTRIÇÃO",4,"unid.",213.74333333333334,854.97333333333336,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},955.43,null,null,2.8]
[null,null,51,"E.013","COLETE REFLETIVO ",10,"unid.",13.626666666666667,136.26666666666668,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},152.28,null,null,7]
[null,null,52,"E.014","CORDA TRANÇADA SINTÉTICA DE 12MM ",100,"metro",7.8233333333333333,782.33333333333337,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},874.26,null,null,70]
[null,null,56,"E.015","LUVA DE LÁTEX - TAMANHO P ",158,"par",8.3433333333333337,1318.2466666666667,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1473.14,null,null,110.6]
[null,null,53,"E.016","LUVA DE LÁTEX - TAMANHO M ",705,"par",8.3433333333333337,5882.05,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},6573.19,null,null,493.49999999999994]
[null,null,54,"E.017","LUVA DE LÁTEX - TAMANHO G ",705,"par",8.3433333333333337,5882.05,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},6573.19,null,null,493.49999999999994]
[null,null,55,"E.018","LUVA DE LÁTEX  TAMANHO GG ",150,"par",8.3433333333333337,1251.5,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1398.55,null,null,105]
[null,null,56,"E.019","LUVA DE PVC",6,"par",46.44,278.64,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},311.38,null,null,4.1999999999999993]
[null,null,53,"E.020","LUVA DE ALGODÃO - NITRIMAT ",768,"par",9.1199999999999992,7004.16,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},7827.15,null,null,537.59999999999991]
[null,null,54,"E.021","LUVA EM VAQUETA E CANO LONGO EM RASPA ",64,"par",33.486666666666665,2143.1466666666665,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},2394.9699999999998,null,null,44.8]
[null,null,55,"E.022","LUVA EM VAQUETA PUNHO CURTO ",128,"par",24.826666666666664,3177.813333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3551.21,null,null,89.6]
[null,null,56,"E.023","LUVA DE SEGURANÇA PARA OPERADOR DE MOTOSERRA",5,"par",81.510000000000005,407.55,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},455.44,null,null,3.5]
[null,null,57,"E.024","LUVA DE SEGURANÇA EM BORRACHA NITRÍLICA ANTIDERRAPANTE",70,"par",8.5,595,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},664.91,null,null,49]
[null,null,58,"E.025","LUVA DE MALHA PIGMENTADA",105,"par",2.9033333333333329,304.84999999999997,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},340.67,null,null,73.5]
[null,null,59,"E.026","MÁSCARA PFF2 COM VÁLVULA DE EXALAÇÃO ",3360,"unid.",1.4966666666666668,5028.8,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},5619.68,null,null,2352]
[null,null,60,"E.027","MOSQUETÃO OVAL ",4,"unid.",26.63,{"$f":"F73*H73","v":106.52},{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},119.04,null,null,2.8]
[null,null,61,"E.028","ÓCULOS DE SEGURANÇA CINZA ",175,"unid.",42.669999999999995,7467.2499999999991,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},8344.65,null,null,{"$f":"F74*$H$104","v":122.49999999999999}]
[null,null,62,"E.029","ÓCULOS DE SEGURANÇA INCOLOR ",140,"unid.",45.573333333333331,6380.2666666666664,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},7129.95,null,null,98]
[null,null,63,"E.030","ÓCULOS DE SEGURANÇA DE SOBREPOR ",5,"unid.",112.57333333333334,562.86666666666667,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},629,null,null,3.5]
[null,null,2,"E.031","PERNEIRA DE COURO",4,"par",39.383333333333333,157.53333333333333,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},176.04,null,null,2.8]
[null,null,3,"E.032","PERNEIRA DE SEGURANÇA IMPERMEAVEL",2,"par",188.48,376.96,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},421.25,null,null,1.4]
[null,null,4,"E.033","PROTETOR AUDITIVO TIPO CONCHA (CIRCUM-AURICULAR) ",20,"unid.",209.67999999999998,4193.5999999999995,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},4686.3500000000004,null,null,14]
[null,null,5,"E.034","PROTETOR AUDITIVO TIPO PLUG ",1260,"unid.",3.7133333333333334,4678.8,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},5228.5600000000004,null,null,882]
[null,null,6,"E.035","PROTETOR FACIAL EM ACRÍLICO ",10,"unid.",40.573333333333331,405.73333333333329,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},453.41,null,null,7]
[null,null,7,"E.036","TRAVA QUEDA ",4,"unid.",364.51,1458.04,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1629.36,null,null,2.8]
[null,null,8,"E.037","CALÇA DE SEGURANÇA ANTICORTE",4,"unid",290.05666666666667,1160.2266666666667,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1296.55,null,null,2.8]
[null,null,9,"E.038","BLUSÃO DE PODA",4,"unid",419.07,1676.28,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},1873.24,null,null,2.8]
[null,null,10,"E.039","CAMISA MANGA LONGA COM PROTEÇÃO UV",210,"unid.",80.323333333333323,16867.899999999998,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},18849.88,null,null,147]
[null,null,11,"E.040","CAPACETE, VISOR E PROTETOR AUDITIVO INTEGRADOS (OP. MOTOSERRA)",4,"conj",165.45666666666668,661.82666666666671,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},739.59,null,null,2.8]
[null,null,12,"E.041","CINTA LOMBAR ERGONÔMICA ",6,"conj",61.143333333333338,366.86,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},409.97,null,null,4.1999999999999993]
[null,null,13,"E.042","CINTAS DE AMARRAÇÃO",4,"conj",62.663333333333334,250.65333333333334,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},280.11,null,null,2.8]
[null,null,14,"E.043","BARREIRA MODULAR ARTICULADA",6,"conj",2177.7133333333331,13066.279999999999,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},14601.57,null,null,4.1999999999999993]
[null,null,15,"E.044","TENDA IMPERMEÁVEL COM ESTRUTURA  SANFONADA ",3,"unid.",973.30000000000007,2919.9,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},3262.99,null,null,2.0999999999999996]
[null,null,16,"E.045","ÁLCOOL EM GEL ANTISSÉPTICO - 1L ",120,"litro",19.153333333333332,2298.4,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},2568.46,null,null,84]
[null,null,39,"E.046","CAPUZ TIPO FUGA DE ABELHA",10,"unid.",42.19,421.9,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},471.47,null,null,7]
[null,null,39,"U.001","ÁLCOOL EM GEL ANTISSÉPTICO - 1L ",6,"unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},{"$f":"ROUND(I93*(1+J93),2)","v":0},null,null,4.1999999999999993]
[null,null,40,"U.002","CAPUZ TIPO FUGA DE ABELHA",18,"unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},0,null,null,12.6]
[null,null,41,"U.003","Sapato em couro preto com solado antiderrapante ",2,"par",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},0,null,null,1.4]
[null,null,42,"U.004","Camiseta branca em malha de manga \nlonga, gola redonda, \ncom a logomarca da empresa \n",210,"unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},0,null,null,147]
[null,null,43,"U.005","Camiseta branca em malha de manga curta\ncurta, gola redonda, \ncom a logomarca da empresa \n","210 (204)","unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},0,null,null,{"$error":"#VALUE!"}]
[null,null,44,"U.006","Calça em brim solassol ",192,"unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},0,null,null,134.39999999999998]
[null,null,null,"U.007","Jaleco manga comprida em brim solassol ",32,"unid.",null,null,{"$f":"'BDI materiais'!$E$27","v":0.11749999999999999},{"$f":"ROUND(I99*(1+J99),2)","v":0},null,null,22.4]
[null,null,null,"U.006","Meia de algodão cano longo",210,"par",null,null,null,null,null,null,147]
[]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(K9:K99)/12,2)","v":33635.17}]
[null,null,null,null,null,null,null,"Fator de Demanda",null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(K102*12,2)","v":403622.04}]
[null,null,null,null,null,null,null,0.7]
[null,null,null,null,null,null,null,null,null,"MENSAL AJUSTADO",{"$f":"ROUND(K102*H104,2)","v":23544.62}]
[null,null,null,null,null,null,null,null,null,"ANUAL AJUSTADO",{"$f":"ROUND(K105*12,2)","v":282535.44}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,H9:H101)","v":10640.815922222224},{"$f":"SUM(I9:I91)","v":360761.1722222222}]

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[null,"MATERIAIS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - REFORMA GABINETES ANEXO III"]
[]
[]
[null,null,"ITEM","CÓDIGO","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO TOTAL","BDI (%)","PREÇO TOTAL"]
[]
[null,null,1,"B.02.02.002","ARGAMASSA PARA ASSENTAMENTO DE CERÂMICA, PORCELANATO E GRANITO",12000,"Quilograma",null,{"$f":"H9*F9","v":0},{"$f":"VLOOKUP(D9,'Não Rel - Materiais sob Demanda'!D9:K91,7,0)","v":{"$error":"#N/A"}},{"$f":"ROUND(I9*(1+J9),2)","v":{"$error":"#N/A"}}]
[null,null,2,"B.02.07.001","CIMENTO PORTLAND",1000,"Saco",null,{"$f":"H10*F10","v":0},{"$f":"J9","v":{"$error":"#N/A"}},{"$f":"ROUND(I10*(1+J10),2)","v":{"$error":"#N/A"}}]
[null,null,3,"B.05.01.007","FITA TELADA DE FIBRA DE VIDRO",200,"Rolo",null,{"$f":"H11*F11","v":0},{"$f":"J10","v":{"$error":"#N/A"}},{"$f":"ROUND(I11*(1+J11),2)","v":{"$error":"#N/A"}}]
[null,null,4,"B.05.02.001","CHAPAS DE GESSO ACARTONADO",600,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,5,"B.05.03.001","PERFIL PARA FORRO EM SISTEMA DRY-WALL",700,"Barra",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,6,"B.05.03.004","CANTONEIRA PERFIL L 25/30",350,"Barra",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,7,"B.05.03.005","NIVELADOR PARA PERFIL F47",3000,"Peça",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,8,"B.05.03.006","CONECTOR DE PERFIL F47",1000,"Peça",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,9,"B.05.04.004","PARAFUSO CABEÇA DE LENTILHA COM PONTA AGULHA 13 MM",30000,"Peça",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,10,"B.06.05.001","GRANITO PRETO SÃO GABRIEL, ESPESSURA 2 CM, LARGURA INFERIOR A 20CM - RODAPÉ, SOLEIRA, PEITORIL E EQUIVALENTES",20,"Metro Quadrado",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,11,"B.06.05.002","GRANITO PRETO SÃO GABRIEL, ESPESSURA 2 CM, ÁREA INFERIOR A 0,45M²",2500,"Metro Quadrado",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,12,"B.06.05.003","GRANITO PRETO SÃO GABRIEL, ESPESSURA 2 CM, ÁREA SUPERIOR A 0,45M²",100,"Metro Quadrado",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,13,"B.06.05.004","GRANITO PRETO SÃO GABRIEL, ESPESSURA 3 CM, POLIDO EM UMA FACE",50,"Metro Quadrado",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,14,"B.06.05.005","GRANITO PRETO SÃO GABRIEL, ESPESSURA 3 CM, POLIDO EM DUAS FACES",50,"Metro Quadrado",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,15,"B.08.02.001","GOMA LACA TIPO ASA DE BARATA - ABTN",600,"Quilograma",null,{"$f":"H23*F23","v":0},{"$error":"#N/A"},{"$f":"ROUND(I23*(1+J23),2)","v":{"$error":"#N/A"}}]
[null,null,16,"B.08.05.003","PALHA DE AÇO Nº 1",400,"Pacote",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,17,"B.09.01.005","COMPENSADO VIROLA 2.200mm X 1.600mm X 6mm, MIOLO VIROLA OU CEDRINHO, ACABAMENTO VIROLA ROSA",200,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,18,"B.09.01.007","COMPENSADO VIROLA 2.200mm X 1.600mm X 15mm, MIOLO VIROLA OU CEDRINHO, ACABAMENTO VIROLA ROSA",540,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,19,"B.09.01.009","COMPENSADO VIROLA 2.200mm X 1.600mm X 18mm, MIOLO VIROLA OU CEDRINHO, ACABAMENTO VIROLA ROSA, SARRAFEADO",200,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,20,"B.09.01.010","COMPENSADO VIROLA 2.200mm X 1.600mm X 20mm, MIOLO VIROLA OU CEDRINHO, ACABAMENTO VIROLA ROSA",200,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,21,"B.09.01.011","COMPENSADO VIROLA 2.200mm X 1.600mm X 4mm, MIOLO VIROLA OU CEDRINHO, ACABAMENTO FREIJÓ",800,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,22,"B.09.02.006","LAMINADO FENÓLICO MELAMÍNICO PRETO TEXTURIZADO",100,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,23,"B.09.03.004","PRANCHA DE MADEIRA DE FREIJÓ 3.000 MM",30,"Metro Cúbico",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,24,"B.09.08.010","DOBRADIÇA CANECO 35MM - BRAÇO CURVO",1000,"Peça",null,{"$f":"H32*F32","v":0},{"$error":"#N/A"},{"$f":"ROUND(I32*(1+J32),2)","v":{"$error":"#N/A"}}]
[null,null,25,"B.09.09.003","LIXA PARA MADEIRA Nº 100",600,"Folha",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,26,"B.09.09.006","LIXA PARA MADEIRA Nº 180",1200,"Folha",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,27,"B.11.11.003","FITA CREPE 25MM X 50M",600,"Rolo",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,28,"B.13.01.005","CHAPA DE AÇO COMUM Nº 20 DE 3,00m X 1,20m",40,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,29,"B.13.01.006","CHAPA DE AÇO COMUM Nº 18 DE 3,00m X 1,20m",40,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,30,"B.13.01.007","CHAPA DE AÇO COMUM Nº 16 DE 3,00m X 1,20m",160,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,31,"B.13.01.008","CHAPA DE AÇO COMUM Nº 14 DE 3,00m X 1,20m",40,"Chapa",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,32,"B.13.15.008","LIXA PARA FERRO Nº 320 (D'ÁGUA)",800,"Folha",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,33,"B.13.15.009","LIXA PARA FERRO Nº 400 (D'ÁGUA)",800,"Folha",null,0,{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"K44/12","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"SUM(K8:K42)","v":{"$error":"#N/A"}}]

{"sheet":"Não Rel - Mat. Perm.","index":41,"n_rows":28,"n_cols":17,"rows_kept":28,"cut":false,"hidden":true,"merged":[[2,1,2,4],[3,1,3,11]]}
[]
[]
[]
[null,"MATERIAIS PERMANENTES NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO SOB DEMANDA"]
[]
[]
[null,null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO ANUAL","BDI (%)","PREÇO TOTAL","FONTE"]
[]
[null,null,null,null,null,null,"Unidade",17011.990000000002,{"$f":"H9*F9","v":0},{"$f":"'BDI materiais'!E27","v":0.11749999999999999},{"$f":"ROUND(I9*(1+J9),2)","v":0},"Cotação",{"$f":"F9*30/12","v":0},{"$f":"K9*30/12","v":0},null,null,{"$f":"H9*(1+J9)*0.6","v":11406.539295}]
[null,null,null,null,null,null,"Unidade",14362.814999999999,{"$f":"H10*F10","v":0},{"$f":"J9","v":0.11749999999999999},{"$f":"ROUND(I10*(1+J10),2)","v":0},"Cotação",{"$f":"F10*30/12","v":0},{"$f":"K10*30/12","v":0},null,null,{"$f":"H10*(1+J10)*0.6","v":9630.2674574999983}]
[null,null,null,null,null,null,"Unidade",16546.300000000003,{"$f":"H11*F11","v":0},{"$f":"J10","v":0.11749999999999999},{"$f":"ROUND(I11*(1+J11),2)","v":0},"Cotação",{"$f":"F11*30/12","v":0},{"$f":"K11*30/12","v":0},null,null,11094.294150000002]
[null,null,null,null,null,null,"Unidade",17334.09,{"$f":"H12*F12","v":0},{"$f":"J11","v":0.11749999999999999},{"$f":"ROUND(I12*(1+J12),2)","v":0},"Cotação",{"$f":"F12*30/12","v":0},{"$f":"K12*30/12","v":0},null,null,11622.507345]
[null,null,null,null,null,null,"Unidade",10647.84,{"$f":"H13*F13","v":0},{"$f":"J12","v":0.11749999999999999},{"$f":"ROUND(I13*(1+J13),2)","v":0},"Cotação",{"$f":"F13*30/12","v":0},{"$f":"K13*30/12","v":0},null,null,7139.3767199999993]
[null,null,null,null,null,null,"Unidade",888.22,{"$f":"H14*F14","v":0},{"$f":"J9","v":0.11749999999999999},0,"Cotação",{"$f":"F14*30/12","v":0},0,null,null,595.55150999999989]
[null,null,null,null,null,null,"Unidade",902.7,0,{"$f":"J14","v":0.11749999999999999},0,"Cotação",0,0,null,null,605.26035000000002]
[null,null,null,null,null,null,"Unidade",3004.82,0,0.11749999999999999,0,"Cotação",0,0,null,null,2014.73181]
[null,null,null,null,null,null,"Unidade",3242.34,0,0.11749999999999999,0,"Cotação",0,0,null,null,2173.9889699999999]
[null,null,null,null,null,null,"Unidade",3630.96,0,0.11749999999999999,0,"Cotação",0,0,null,null,2434.5586800000001]
[null,null,null,null,null,null,"Unidade",815.67,0,0.11749999999999999,0,"Cotação",0,0,null,null,546.90673499999991]
[null,null,null,null,null,null,"Unidade",864.67,0,0.11749999999999999,0,"Cotação",0,0,null,null,579.76123499999994]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM($I$9:$I$20)","v":0},"por ano sem bdi"]
[]
[]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(K8:K20)/12,2)","v":0}]
[null,null,null,null,null,null,null,"Fator de Demanda",null,"SOMATÓRIO TOTAL ANUAL",{"$f":"K24*12","v":0},null,null,{"$f":"SUM(N9:N20)","v":0}]
[null,null,null,null,null,null,null,0.6]
[null,null,null,null,null,null,null,null,null,"MENSAL AJUSTADO",{"$f":"ROUND(K24*H26,2)","v":0}]
[null,null,null,null,null,null,null,null,null,"ANUAL AJUSTADO",{"$f":"K27*12","v":0}]

{"sheet":"Não Rel - EPI","index":42,"n_rows":63,"n_cols":16,"rows_kept":63,"cut":false,"hidden":true,"merged":[[2,1,2,4],[3,1,3,11]]}
[]
[]
[]
[null,"EPIS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO"]
[]
[]
[null,null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO ANUAL","BDI (%)","PREÇO TOTAL","FONTE"]
[]
[null,null,null,"B.01.01.00","Álcool em gel antisséptico - bombona com 2L",25,"Bombona",null,{"$f":"H9*F9","v":0},{"$f":"'BDI materiais'!E27","v":0.11749999999999999},{"$f":"I9*(1+J9)","v":0},null,null,null,"Álcool em gel antisséptico - bombona com 2L",25]
[null,null,null,"B.01.01.004","Avental de raspa de couro tipo barbeiro",2,"Unidade",null,{"$f":"H10*F10","v":0},{"$f":"'BDI materiais'!E28","v":0},{"$f":"I10*(1+J10)","v":0},null,null,null,"ÁLCOOL LÍQUIDO 70° PARA USO EM SUPERFÍCIES",25]
[null,null,null,"B.01.01.005","Bloqueador solar UV FPS 30 com propriedade repelente a insetos - bombona com 4L",4,"Bombona",null,0,{"$f":"'BDI materiais'!E29","v":0},0,null,null,null,"Avental de raspa de couro tipo barbeiro",2]
[null,null,null,"B.01.01.006","Boné árabe",128,"Unidade",null,0,{"$f":"'BDI materiais'!E30","v":0},0,null,null,null,"Bloqueador solar UV FPS 30 com propriedade repelente a insetos - bombona com 4L",4]
[null,null,null,"B.01.01.008","Bota de segurança - biqueira em composite ou polipropileno",270,"Par",null,0,{"$f":"'BDI materiais'!E31","v":0},0,null,null,null,"Boné árabe",128]
[null,null,null,"B.01.01.009","Bota de segurança - proteção contra choque elétrico",314,"Par",null,0,{"$f":"'BDI materiais'!E32","v":0},0,null,null,null,"Bota de segurança - biqueira em composite ou polipropileno",270]
[null,null,null,"B.01.01.011","Bota de segurança - couro nobuck",4,"Par",null,0,{"$f":"'BDI materiais'!E33","v":0},0,null,null,null,"Bota de segurança - proteção contra choque elétrico",314]
[null,null,null,"B.01.01.013","Bota de segurança – pvc",40,"Par",null,0,{"$f":"'BDI materiais'!E34","v":0},0,null,null,null,"Bota de segurança - couro nobuck",4]
[null,null,null,"B.01.01.014","Calça comprida resistente à chama",126,"Unidade",null,0,{"$f":"'BDI materiais'!E35","v":0},0,null,null,null,"Bota de segurança - pvc",40]
[null,null,null,"B.01.01.017","Camisa resistente a chamas",126,"Unidade",null,0,{"$f":"'BDI materiais'!E36","v":0},0,null,null,null,"Calça comprida resistente à chama",126]
[null,null,null,"B.01.01.019","Capa de nylon para proteger contra chuva",115,"Unidade",null,0,{"$f":"'BDI materiais'!E37","v":0},0,null,null,null,"Camisa resistente à chamas",126]
[null,null,null,"B.01.01.021","Capacete para operário - aba frontal – Azul",50,"Unidade",null,0,{"$f":"'BDI materiais'!E38","v":0},0,null,null,null,"Capa de nylon para proteger contra chuva",115]
[null,null,null,"B.01.01.022","Capacete para operário - aba frontal – Branco",45,"Unidade",null,0,{"$f":"'BDI materiais'!E39","v":0},0,null,null,null,"Capacete para operário - aba frontal - Azul",50]
[null,null,null,"B.01.01.023","Capacete para operário - sem aba – Vermelho",54,"Unidade",null,0,{"$f":"'BDI materiais'!E40","v":0},0,null,null,null,"Capacete para operário - aba frontal - Branco",45]
[null,null,null,"B.01.01.026","Filtro para máscara respiratória",22,"Par",null,0,{"$f":"'BDI materiais'!E41","v":0},0,null,null,null,"Capacete para operário - sem aba - Vermelho",54]
[null,null,null,null,"Cinto paraquedista COM absorvedor de energia",8,"Unidade",null,0,{"$f":"'BDI materiais'!E42","v":0},0,null,null,null,"Cartucho para máscara respiratória",22]
[null,null,null,"B.01.01.031","Corda trançada sintética de 12mm",100,"Metro",null,0,{"$f":"'BDI materiais'!E43","v":0},0,null,null,null,"Corda trançada sintética de 12mm",100]
[null,null,null,"B.01.01.032","Filtro para máscara respiratória",40,"Par",null,0,{"$f":"'BDI materiais'!E44","v":0},0,null,null,null,"Filtro para máscara respiratória",40]
[null,null,null,"B.01.01.033","Fita zebrada para isolamento",36,"Rolo",null,0,{"$f":"'BDI materiais'!E45","v":0},0,null,null,null,"Fita zebrada para isolamento",36]
[null,null,null,"B.01.01.034","Gorro em TNT",150,"Unidade",null,0,{"$f":"'BDI materiais'!E46","v":0},0,null,null,null,"Gorro em TNT",150]
[null,null,null,"B.01.01.036","Jardineira impermeável",6,"Unidade",null,0,{"$f":"'BDI materiais'!E47","v":0},0,null,null,null,"Jardineira impermeável",6]
[null,null,null,"B.01.01.037","Luva de látex",350,"Par",null,0,{"$f":"'BDI materiais'!E48","v":0},0,null,null,null,"Luva de látex",350]
[null,null,null,"B.01.01.038","Luva de PVC",7,"Par",null,0,{"$f":"'BDI materiais'!E49","v":0},0,null,null,null,"Luva de PVC",7]
[null,null,null,"B.01.01.039","Luva de algodão - Nitrimat",25,"Par",null,0,{"$f":"'BDI materiais'!E50","v":0},0,null,null,null,"Luva de algodão - Nitrimat",25]
[null,null,null,"B.01.01.040","Luva de malha com pigmento",305,"Par",null,0,{"$f":"'BDI materiais'!E51","v":0},0,null,null,null,"Luva de malha com pigmento",305]
[null,null,null,"B.01.01.041","Luva em vaqueta e cano longo em raspa",4,"Par",null,0,{"$f":"'BDI materiais'!E52","v":0},0,null,null,null,"Luva em vaqueta e cano longo em raspa",4]
[null,null,null,"B.01.01.042","Luva em vaqueta punho curto",400,"Par",null,0,{"$f":"'BDI materiais'!E53","v":0},0,null,null,null,"Luva em vaqueta punho curto",400]
[null,null,null,"B.01.01.043","Luva isolante em borracha classe 0",31,"Par",null,0,{"$f":"'BDI materiais'!E54","v":0},0,null,null,null,"Luva isolante em borracha classe 0",31]
[null,null,null,"B.01.01.044","Luva isolante em borracha classe 3",3,"Par",null,0,{"$f":"'BDI materiais'!E55","v":0},0,null,null,null,"Luva isolante em borracha classe 3",3]
[null,null,null,"B.01.01.046","Luva em borracha nitrílica",282,"Par",null,0,{"$f":"'BDI materiais'!E56","v":0},0,null,null,null,"Luva em borracha nitrílica",282]
[null,null,null,"B.01.01.047","Luva nitrílica descartável",100,"Par",null,0,{"$f":"'BDI materiais'!E57","v":0},0,null,null,null,"Luva nitrílica descartável",100]
[null,null,null,"B.01.01.049","Luva tipo multitato",500,"Par",null,0,{"$f":"'BDI materiais'!E58","v":0},0,null,null,null,"Luva tipo multitato",500]
[null,null,null,"B.01.01.050","Macacão em TYVEK",65,"Unidade",null,0,{"$f":"'BDI materiais'!E59","v":0},0,null,null,null,"Macacão em TYVEK",65]
[null,null,null,"B.01.01.051","Macacão impermeável conjugado",7,"Unidade",null,0,{"$f":"'BDI materiais'!E60","v":0},0,null,null,null,"Macacão impermeável conjugado",7]
[null,null,null,"B.01.01.053","Manta isolante",2,"Unidade",null,0,{"$f":"'BDI materiais'!E61","v":0},0,null,null,null,"Manta isolante",2]
[null,null,null,"B.01.01.054","Máscara oval",300,"Unidade",null,0,{"$f":"'BDI materiais'!E62","v":0},0,null,null,null,"Máscara oval",300]
[null,null,null,"B.01.01.055","Máscara para solda",5,"Unidade",null,0,{"$f":"'BDI materiais'!E63","v":0},0,null,null,null,"Máscara para solda",5]
[null,null,null,"B.01.01.056","Máscara PFF2 com válvula de exalação\nObs.: enquanto durar a pandemia da Covid 19 a máscara PFF2 deverá ser fornecida SEM a válvula de exalação",1425,"Unidade",null,0,{"$f":"'BDI materiais'!E64","v":0},0,null,null,null,"Máscara PFF2 com válvula de exalação",1425]
[null,null,null,"B.01.01.058","Mosquetão oval",10,"Unidade",null,0,{"$f":"'BDI materiais'!E65","v":0},0,null,null,null,"Mosquetão oval",10]
[null,null,null,"B.01.01.059","Óculos de segurança cinza",220,"Unidade",null,0,{"$f":"'BDI materiais'!E66","v":0},0,null,null,null,"Óculos de segurança cinza",220]
[null,null,null,"B.01.01.060","Óculos de segurança incolor",307,"Unidade",null,0,{"$f":"'BDI materiais'!E67","v":0},0,null,null,null,"Óculos de segurança incolor",307]
[null,null,null,"B.01.01.063","Protetor auditivo circum-auricular",35,"Unidade",null,0,{"$f":"'BDI materiais'!E68","v":0},0,null,null,null,"Protetor auditivo circum-auricular",35]
[null,null,null,"B.01.01.064","Protetor auditivo tipo plug",557,"Unidade",null,0,{"$f":"'BDI materiais'!E69","v":0},0,null,null,null,"Protetor auditivo tipo plug",557]
[null,null,null,"B.01.01.065","Protetor facial em acrílico",2,"Unidade",null,0,{"$f":"'BDI materiais'!E70","v":0},0,null,null,null,"Protetor facial em acrílico",2]
[null,null,null,"B.01.01.066","Respirador de meia peça facial",45,"Unidade",null,0,{"$f":"'BDI materiais'!E71","v":0},0,null,null,null,"Respirador de meia peça facial",45]
[null,null,null,"B.01.01.067","Retentor",40,"Unidade",null,0,{"$f":"'BDI materiais'!E72","v":0},0,null,null,null,"Retentor",40]
[null,null,null,"B.01.01.068","Tapete de borracha isolante",1,"Unidade",null,0,{"$f":"'BDI materiais'!E73","v":0},0,null,null,null,"Tapete de borracha isolante",1]
[null,null,null,"B.01.01.069","Tenda impermeável com estrutura articulada",2,"Unidade",null,0,{"$f":"'BDI materiais'!E74","v":0},0,null,null,null,"Tenda impermeável com estrutura articulada",2]
[null,null,null,"B.01.01.070","Trava queda",5,"Unidade",null,0,{"$f":"'BDI materiais'!E75","v":0},0,null,null,null,"Trava queda",5]
[null,null,null,"B.01.01.075","Touca árabe sem aba",100,"Unidade",null,0,{"$f":"'BDI materiais'!E76","v":0},0,null,null,null,"Touca árabe sem aba",100]
[null,null,null,"B.01.01.076","Óculos de segurança sobrepor",20,"Unidade",null,0,{"$f":"'BDI materiais'!E77","v":0},0,null,null,null,"Óculos de segurança sobrepor",20]
[null,null,null,"B.01.01.077","Luva em borracha nitrílica - cano longo",20,"Par",null,0,{"$f":"'BDI materiais'!E78","v":0},0,null,null,null,"Luva em borracha nitrílica - cano longo",20]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cinto paraquedista COM absorvedor de energia",4]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"K63/12","v":0},null,null,null,"por ano sem bdi"]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"SUM(K8:K61)","v":0},null,null,{"$f":"SUM($I$9:$I$60)","v":0}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,22,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":{"$error":"#NUM!"}},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":{"$error":"#NUM!"}}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,23,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":{"$error":"#NUM!"}},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":{"$error":"#NUM!"}}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,24,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,25,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,26,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,27,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,28,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

{"sheet":"29","index":50,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[17,1,17,3],[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3],[106,1,106,3],[39,3,39,5],[46,1,46,3],[56,1,56,3],[68,3,68,5],[74,1,74,3],[83,1,83,3]]}
[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,29,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,30,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,31,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,32,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,33,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,34,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,35,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

{"sheet":"36","index":57,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[17,1,17,3],[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3],[106,1,106,3],[39,3,39,5],[46,1,46,3],[56,1,56,3],[68,3,68,5],[74,1,74,3],[83,1,83,3]]}
[]
[null,"PLANILHA DE ESTIMATIVA DE CUSTOS"]
[null,"Padrão IN 05/2017 e IN 07/2018 - MPDG"]
[]
[null,36,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$52,47)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$69,64)","v":{"$error":"#DIV/0!"}},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 2 - ENCARGOS E BENEFÍCIOS ANUAIS, MENSAIS E DIÁRIOS",null,null,"Percentuais","Valor"]
[null,"Submódulo 2.1 - 13º Salário, Férias e Adicional de Férias"]
[null,null,"A","13º Salário - Calculado no Módulo 7 - Destacado",0,{"$f":"ROUND(E20*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Férias e Adicional de Férias",{"$f":"'Encargos Sociais'!E25+'Encargos Sociais'!E31","v":0.1212},{"$f":"ROUND(E21*F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":{"$error":"#DIV/0!"}}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},{"$error":"#DIV/0!"}]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},{"$error":"#DIV/0!"}]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},{"$error":"#DIV/0!"}]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},{"$error":"#DIV/0!"},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},{"$error":"#DIV/0!"},null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},{"$error":"#DIV/0!"},null,"* Nota 3 - Os percentuais do Submódulo 2.2 incidem sobre o Módulo 1 e o Submódulo 2.1."]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BI$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":18.399999999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},{"$error":"#DIV/0!"},null,"* Nota 1 - Adotou-se os parâmetros do estudo do STF (http://www.stf.jus.br/arquivo/cms/sobrestfestudosci/anexo/encargos_sociais_03102007.pdf), onde 5% do pessoal é demitido pelo empregador no decurso do contrato (para estes, considerou-se o aviso prévio indenizado). Desprezou-se as demissões por justa causa e os pedidos de demissão."]
[null,null,"C","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Indenizado (Art. 18, §1º, da Lei 8.036/1990 e art. 1º da LC nº 110/2001)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},{"$error":"#DIV/0!"},null,"* Nota 3 - Incide sobre a Remuneração + 13º salário (1/12) + Férias (1/12) + Adicional de Férias (1/36) x 50% multa (40% para o empregado e 10% de contribuição social) x 8% FGTS"]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},{"$error":"#DIV/0!"},null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},{"$error":"#DIV/0!"}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 4 - CUSTO DE REPOSIÇÃO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$f":"ROUND(E59*$F$16,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - As alíneas “A” a “F” referem-se somente ao custo que será pago ao repositor pelos dias \ntrabalhados quando da necessidade de substituir a mão de obra alocada na prestação do serviço."]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},{"$error":"#DIV/0!"},null,"* Nota 2 - Adotou-se a estimativa do SINAPI de 2 dias por ano."]
[null,null,"C","Licença-Paternidade (Art. 7º, XIX, e art. 10, §1º, do ADCT, CF/1988 e Art. 1º, II, da Lei 11.770/2008)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},{"$error":"#DIV/0!"},null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},{"$error":"#DIV/0!"},null,"* Nota 4 - Utilzada a estatística de 1,96% dos contribuintes beneficiados com a emissão do auxílio, conforme Anuário Estatístico da Previdência Social. Afastamento de 15 dias a cargo da empresa."]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},{"$error":"#DIV/0!"},null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},{"$error":"#DIV/0!"},null,"* Nota 6 - Utilizada a estatística de 3,37% dos contribuintes beneficiados com o auxílio, conforme Anuário Estatístico da Previdência Social de 2015 (acrescidos de 2 dias ao ano, para os quais o trabalhador nem requer o benefício da Previdência - conforme SINAPI)"]
[]
[null,"Submódulo 4.2 - Intrajornada"]
[null,null,"A","Intervalo para repouso ou alimentação",{"$f":"'Encargos Sociais'!E33","v":0},{"$f":"ROUND(E67*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 4",null,"Valor"]
[null,null,null,"4.1 - Ausências Legais",{"$f":"SUM(E59:E64)","v":2.0000000000000004E-2},{"$f":"ROUND(E70*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"4.2 - Intrajornada",{"$f":"E67","v":0},{"$f":"ROUND(E71*$F$16,2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO E INTERVALO INTRAJORNADA",null,{"$f":"SUM(F70:F71)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"ROUND(HLOOKUP($B$5,#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,'Mat Cons'!I11:DX13,3)/12,2)","v":0}]
[null,null,"C","Materiais permanentes relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Relacion - Ferram'!Q3:EF5,3)","v":0}]
[null,null,"D","Equipamentos relacionados ao posto - remuneração da sua depreciação / manutenção",null,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,{"$f":"ROUND(HLOOKUP(B5,Uniformes!#REF!,3)/12,2)","v":{"$error":"#REF!"}}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":{"$error":"#REF!"}},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":2.7000000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":2.1600000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.3399999999999999E-2}]
[null,null,"C","Tributos",{"$f":"SUM(E90:E91)","v":0.124}]
[null,null,"C.1","Tributos Federais (COFINS, PIS e CPRB)",{"$f":"'BDI - Geral'!E19","v":7.3999999999999996E-2}]
[null,null,"C.2","Tributos Distritais (ISS)",{"$f":"'BDI - Geral'!E24","v":0.05},null,null,"* Nota - Utilizou-se o indicado pelo Sindicato da Arquitetura e da Engenharia (Sinaenco, 2008, p. 22), que adota um percentual redutor de 20% no cálculo dos custos tributários relativos às contribuições PIS e COFINS"]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.3E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.2167},{"$f":"E94*E102","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":{"$error":"#REF!"}}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":{"$error":"#DIV/0!"}}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32","v":8.3299999999999999E-2},{"$f":"ROUND(E108*F$16,2)","v":{"$error":"#DIV/0!"}}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":{"$error":"#DIV/0!"}},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.2167},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"E105","v":{"$error":"#DIV/0!"}}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"F112","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":{"$error":"#DIV/0!"}}]

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[null,null,"CÂMARA DOS DEPUTADOS"]
[null,null,"DEPARTAMENTO TÉCNICO"]
[null,null,"Coordenação de Planejamento e Gestão"]
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[null,null,"Data:",{"$f":"'Dados Gerais'!#REF!","v":{"$error":"#REF!"}}]
[null,null,"Processo:",{"$f":"'Dados Gerais'!#REF!","v":{"$error":"#REF!"}}]
[null,null,"Objeto:",{"$f":"'Dados Gerais'!#REF!","v":{"$error":"#REF!"}}]
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[null,null,3,"Componente MATERIAL DE CONSUMO ASSOCIADO - POR POSTO",null,null,null,null,null,null,null,null,{"$f":"M41","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL - POR POSTO",{"$f":"M51*12","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"MEMÓRIA DE CÁLCULO DO COEFICIENTE DE CORRELAÇÃO MANUTENÇÃO X DEPRECIAÇÃO (K)"]
[]
[null,null,"JUSTIFICATIVAS",null,"TIPO","K1",null,"Condições de Trab","K4",null,"Tempo Vida (anos)","K6",null,"Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,null,"Em espera",0.4,null,1,0.6,null,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Arbitrado 1","Caminhão-comum",0.8,null,"Leves",0.8,null,2,0.7,null,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador médio","Fora-de-estrada",1,null,"Médias",1,null,3,0.8,null,"Médio (10º a 30º C)",1]
[null,null,"K3","Consideradas ferramentas de primeira qualidade","Carregadeira",1,null,"Pesadas",1.4,null,4,0.9,null,"Frio (< 10º C)",1.2]
[null,null,"K4","Consições leves","Escavadeira",1.4,null,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal","Motoescrêiper",1.1000000000000001,null,null,null,null,6,1,null,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos","Trator de esteira",1.2,null,"Manutenção","K5",null,7,1,null,"Folgado",0.9]
[null,null,"K7","220h por mês, 252 dias por ano",null,null,null,"Excelente",0.6,null,8,1.2,null,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C","Qualid do Operador","K2",null,"Boa",0.8,null,9,1.3,null,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente folgado","Excelente",0.8,null,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio","Boa",0.9,null,"Ruim ",1.5,null,11,2,null,"Conh do Serviço","K10"]
[null,null,"K11","Foi considerada a opção de aluguel a terceiros, ainda que a simulação seja dos custos do contratado, contudo a execução dos serviços é em local de terceiros","Média",1,null,"Inexistente",3,null,15,2,null,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,null,"Horas de Uso ","K7",6000,1,null,null,"Pouco ",1]
[null,null,null,null,null,null,null,1000,0.5,8000,1.3]
[null,null,null,null,"Qualidade do Equip","K3",null,2000,0.5,10000,1.6,null,null,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,null,3000,0.6,12000,1.9,null,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,null,4000,0.7,15000,2.2999999999999998,null,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,null,5000,0.9,20000,3,null,null,"Aluguel a Terceiros",1.4]
[]
[null,null,null,null,"Fonte: "]
[null,null,null,null,"MATTOS, Aldo Dórea. Como preparar orçamentos de obras. São Paulo: Pini, 2006. 281 p., il"]