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{"sheet":"GUIA PARA PREENCHIMENTO","index":0,"n_rows":5,"n_cols":1,"rows_kept":5,"cut":false,"hidden":false,"merged":[]}
["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."]

{"sheet":"MODELO PROPOSTA ND","index":1,"n_rows":97,"n_cols":7,"rows_kept":97,"cut":false,"hidden":false,"merged":[[69,1,71,9],[72,1,74,8],[75,1,75,8],[85,1,85,9],[86,1,86,9],[83,1,83,9],[79,1,79,9],[17,1,18,9],[19,1,19,9],[21,1,21,9],[16,3,16,4],[1,1,1,9],[4,1,4,9],[6,1,6,9],[7,1,7,9],[8,1,8,9],[65,1,68,9],[42,1,42,2],[22,1,22,9],[9,1,9,9],[10,1,10,9],[11,1,11,9],[12,1,12,9],[14,1,14,9],[15,1,15,9],[16,1,16,2],[34,1,34,2],[39,1,41,9],[54,1,56,9],[57,1,59,9],[61,1,63,9],[64,1,64,9],[43,1,45,9],[46,1,48,9],[50,1,52,9],[53,1,53,9],[23,1,23,9],[25,1,25,4],[25,5,25,9],[26,1,26,4],[26,5,26,9],[96,1,96,9],[27,1,27,4],[27,5,27,9],[28,1,28,4],[28,5,28,9],[91,7,91,9],[29,1,29,4],[29,5,29,9],[30,1,30,4],[30,5,30,9],[31,1,31,4],[31,5,31,9],[33,1,33,9],[35,1,35,9],[36,1,37,9],[92,1,92,9],[93,1,93,9],[87,1,87,9],[80,1,80,3],[80,4,80,9],[81,1,81,3],[81,4,81,9],[82,1,82,3],[82,4,82,9],[91,1,91,5]]}
[]
[null,"MODELO DA PROPOSTA COMPLETA"]
[]
[null,"."]
[null,"I – FORMALIZAÇÃO"]
[]
[null,"PREGÃO ELETRÔNICO N. 90068/2024"]
[null,"OBJETO: Prestação de serviços continuados nas áreas de operação de tráfego, condução e higienização de veículos 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,{"$f":"Resumo!H98","v":36897962.100000001}]
[null,{"$f":"Extenso_Valor(B17)","v":"trinta e seis milhões, oitocentos e noventa e sete mil, novecentos e sessenta e dois reais e dez 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 NÃO 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)   não 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 ",null,null,null,null,{"$f":"YEAR(TODAY())","v":2024}]
[]
[null,"Assinatura do representante legal da empresa"]
[]
[]
[null,"Nome do representante legal da empresa"]

{"sheet":"Remunerações","index":2,"n_rows":10,"n_cols":11,"rows_kept":10,"cut":false,"hidden":false,"merged":[[0,1,0,10]]}
[null,"QUADRO DE REMUNERAÇÕES"]
[]
[null,null,"ITEM","POSTO DE TRABALHO","QUANTIDADE","SALÁRIO","ADICIONAL DE PERICULOSIDADE","ADICIONAL DE INSALUBRIDADE","ADICIONAL NOTURNO","OUTROS","SALÁRIO COM ADICIONAIS"]
[null,null,1,{"$f":"HLOOKUP(C4,'Dados Gerais'!$D$6:$BH$11,6)","v":"OPERADOR DE TRÁFEGO"},{"$f":"HLOOKUP($C4,'Dados Gerais'!$D$6:$BH$15,10)","v":14},{"$f":"'1'!$F$9","v":3300.94},{"$f":"'1'!$F$10","v":0},{"$f":"'1'!$F$11","v":0},{"$f":"'1'!$F$12","v":0},{"$f":"'1'!$F$13+'1'!$F$14","v":0},{"$f":"SUM(F4:J4)","v":3300.94}]
[null,null,{"$f":"C4+1","v":2},{"$f":"HLOOKUP(C5,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO"},{"$f":"HLOOKUP($C5,'Dados Gerais'!$D$6:$BH$15,10)","v":95},{"$f":"'2'!$F$9","v":4135.51},{"$f":"'2'!$F$10","v":0},{"$f":"'2'!$F$11","v":0},{"$f":"'2'!$F$12","v":0},{"$f":"'2'!$F$13+'2'!$F$14","v":0},4135.51]
[null,null,{"$f":"C5+1","v":3},{"$f":"HLOOKUP(C6,'Dados Gerais'!$D$6:$BH$11,6)","v":"HIGIENIZADOR DE VEÍCULOS"},{"$f":"HLOOKUP($C6,'Dados Gerais'!$D$6:$BH$15,10)","v":11},{"$f":"'3'!$F$9","v":1935.34},{"$f":"'3'!$F$10","v":0},{"$f":"'3'!$F$11","v":0},{"$f":"'3'!$F$12","v":0},{"$f":"'3'!$F$13+'3'!$F$14","v":0},1935.34]
[null,null,{"$f":"C6+1","v":4},{"$f":"HLOOKUP(C7,'Dados Gerais'!$D$6:$BH$11,6)","v":"ENCARREGADO"},{"$f":"HLOOKUP($C7,'Dados Gerais'!$D$6:$BH$15,10)","v":2},{"$f":"'4'!$F$9","v":5061.17},{"$f":"'4'!$F$10","v":0},{"$f":"'4'!$F$11","v":0},{"$f":"'4'!$F$12","v":0},{"$f":"'4'!$F$13+'4'!$F$14","v":0},5061.17]
[null,null,{"$f":"C7+1","v":5},{"$f":"HLOOKUP(C8,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},{"$f":"HLOOKUP($C8,'Dados Gerais'!$D$6:$BH$15,10)","v":0},{"$f":"'5'!$F$9","v":4135.51},{"$f":"'5'!$F$10","v":0},{"$f":"'5'!$F$11","v":0},{"$f":"'5'!$F$12","v":0},{"$f":"'5'!$F$13+'5'!$F$14","v":0},4135.51]
[null,null,{"$f":"C8+1","v":6},{"$f":"HLOOKUP(C9,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"},{"$f":"HLOOKUP($C9,'Dados Gerais'!$D$6:$BH$15,10)","v":0},{"$f":"'6'!$F$9","v":4135.51},{"$f":"'6'!$F$10","v":0},{"$f":"'6'!$F$11","v":0},{"$f":"'6'!$F$12","v":0},{"$f":"'6'!$F$13+'6'!$F$14","v":0},4135.51]
[null,null,null,"TOTAL ",{"$f":"SUM(E4:E9)","v":122}]

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[null,"FATURA ORDINÁRIA"]
[]
[]
[null,"A1. RESUMO - TOTAIS MENSAIS - FATURA ORDINÁRIA (SEM O 13º E SEM OS ITENS SOB DEMANDA)"]
[]
[]
[null,null,"ITEM","POSTO DE TRABALHO","QUANTIDADE","PREÇO UNIT       (SEM O 13º)","DESTAQUE DO 13º","PREÇO POR EMPREGADO","PREÇO TOTAL (MENSAL)"]
[null,null,1,{"$f":"HLOOKUP(C8,'Dados Gerais'!$D$6:$BH$11,6)","v":"OPERADOR DE TRÁFEGO"},{"$f":"'Dados Gerais'!D$15","v":14},{"$f":"'1'!$E$115","v":8006.54},0,{"$f":"G8+F8","v":8006.54},{"$f":"H8*E8","v":112091.56}]
[null,null,2,{"$f":"HLOOKUP(C9,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO"},{"$f":"'Dados Gerais'!E$15","v":95},{"$f":"'2'!$E$115","v":9814.2999999999993},0,{"$f":"G9+F9","v":9814.2999999999993},{"$f":"H9*E9","v":932358.49999999988}]
[null,null,3,{"$f":"HLOOKUP(C10,'Dados Gerais'!$D$6:$BH$11,6)","v":"HIGIENIZADOR DE VEÍCULOS"},{"$f":"'Dados Gerais'!F$15","v":11},{"$f":"'3'!$E$115","v":5364.16},0,{"$f":"G10+F10","v":5364.16},{"$f":"H10*E10","v":59005.759999999995}]
[null,null,4,{"$f":"HLOOKUP(C11,'Dados Gerais'!$D$6:$BH$11,6)","v":"ENCARREGADO"},{"$f":"'Dados Gerais'!G$15","v":2},{"$f":"'4'!$E$115","v":11279.99},0,{"$f":"G11+F11","v":11279.99},{"$f":"H11*E11","v":22559.98}]
[null,null,5,{"$f":"HLOOKUP(C12,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},{"$f":"'Dados Gerais'!H$15","v":0},{"$f":"'5'!$E$115","v":9378.75},0,{"$f":"G12+F12","v":9378.75},{"$f":"H12*E12","v":0}]
[]
[null,null,null,"TOTAL MENSAL - SALÁRIOS",null,null,null,null,{"$f":"SUM(I8:I13)","v":1126015.7999999998}]
[]
[]
[null,"A2. RESUMO - TOTAIS MENSAIS - FATURA ORDINÁRIA - DESTAQUE DO 13º SALÁRIO"]
[]
[]
[null,null,"ITEM","POSTO DE TRABALHO","QUANTIDADE","PREÇO UNIT       (SEM O 13º)","DESTAQUE DO 13º","PREÇO POR EMPREGADO","PREÇO TOTAL (MENSAL)"]
[null,null,1,{"$f":"HLOOKUP(C21,'Dados Gerais'!$D$6:$BH$11,6)","v":"OPERADOR DE TRÁFEGO"},{"$f":"E8","v":14},0,{"$f":"'1'!$E$116","v":570.80999999999995},{"$f":"G21+F21","v":570.80999999999995},{"$f":"H21*E21","v":7991.3399999999992}]
[null,null,2,{"$f":"HLOOKUP(C22,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO"},{"$f":"E9","v":95},0,{"$f":"'2'!$E$116","v":715.13},{"$f":"G22+F22","v":715.13},{"$f":"H22*E22","v":67937.350000000006}]
[null,null,3,{"$f":"HLOOKUP(C23,'Dados Gerais'!$D$6:$BH$11,6)","v":"HIGIENIZADOR DE VEÍCULOS"},{"$f":"E10","v":11},0,{"$f":"'3'!$E$116","v":334.66},{"$f":"G23+F23","v":334.66},{"$f":"H23*E23","v":3681.26}]
[null,null,4,{"$f":"HLOOKUP(C24,'Dados Gerais'!$D$6:$BH$11,6)","v":"ENCARREGADO"},{"$f":"E11","v":2},0,{"$f":"'4'!$E$116","v":875.19},{"$f":"G24+F24","v":875.19},{"$f":"H24*E24","v":1750.38}]
[null,null,5,{"$f":"HLOOKUP(C25,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},{"$f":"E12","v":0},0,{"$f":"'5'!$E$116","v":715.13},{"$f":"G25+F25","v":715.13},{"$f":"H25*E25","v":0}]
[]
[null,null,null,"TOTAL MENSAL - DESTAQUE DO 13º",null,null,null,null,{"$f":"SUM(I21:I26)","v":81360.33}]
[]
[]
[null,"A. RESUMO - TOTAIS MENSAIS - FATURA ORDINÁRIA TOTAL"]
[]
[]
[null,null,"ITEM","POSTO DE TRABALHO","QUANTIDADE","PREÇO UNIT       (SEM O 13º)","DESTAQUE DO 13º","PREÇO POR EMPREGADO","PREÇO TOTAL (MENSAL)"]
[null,null,1,{"$f":"HLOOKUP(C34,'Dados Gerais'!$D$6:$BH$11,6)","v":"OPERADOR DE TRÁFEGO"},{"$f":"E8","v":14},8006.54,{"$f":"G21","v":570.80999999999995},{"$f":"G34+F34","v":8577.35},{"$f":"H34*E34","v":120082.90000000001}]
[null,null,2,{"$f":"HLOOKUP(C35,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO"},95,9814.2999999999993,{"$f":"G22","v":715.13},{"$f":"G35+F35","v":10529.429999999998},{"$f":"H35*E35","v":1000295.8499999999}]
[null,null,3,{"$f":"HLOOKUP(C36,'Dados Gerais'!$D$6:$BH$11,6)","v":"HIGIENIZADOR DE VEÍCULOS"},11,5364.16,{"$f":"G23","v":334.66},{"$f":"G36+F36","v":5698.82},{"$f":"H36*E36","v":62687.02}]
[null,null,4,{"$f":"HLOOKUP(C37,'Dados Gerais'!$D$6:$BH$11,6)","v":"ENCARREGADO"},2,11279.99,{"$f":"G24","v":875.19},{"$f":"G37+F37","v":12155.18},{"$f":"H37*E37","v":24310.36}]
[null,null,5,{"$f":"HLOOKUP(C38,'Dados Gerais'!$D$6:$BH$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},0,9378.75,{"$f":"G25","v":715.13},{"$f":"G38+F38","v":10093.879999999999},{"$f":"H38*E38","v":0}]
[]
[null,null,null,"TOTAL MENSAL - SALÁRIOS",null,null,null,null,{"$f":"SUM(I34:I39)","v":1207376.1299999999}]
[]
[]
[null,"B. RESUMO - TOTAIS MENSAIS - ITENS COMPLEMENTARES À FOLHA"]
[]
[]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,"PREÇO TOTAL (MENSAL)"]
[null,null,"SREP","SISTEMA DE REGISTRO ELETRÔNICO DE PRESENÇA - SREP",null,null,null,null,{"$f":"'Não Rel - SREP'!L46","v":1328.86}]
[null,null,"EPI - N.REL","EQUIPAMENTOS DE PROTEÇÃO INDIVIDUAL NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO",null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,"EQUIPAMENTOS","EQUIPAMENTOS NÃO RELACIONADAS DIRETAMENTE A UM POSTO DE TRABALHO",null,null,null,null,{"$f":"'Não Rel - Equip'!M40","v":32.81}]
[null,null,"MATERIAIS","MATERIAIS NÃO RELACIONADAS DIRETAMENTE A UM POSTO DE TRABALHO",null,null,null,null,{"$f":"'Não Rel - Materiais'!K23","v":1425.52}]
[]
[null,null,null,"TOTAL MENSAL - ITENS COMPLEMENTARES À FOLHA",null,null,null,null,{"$f":"I47+I49+I50","v":2787.1899999999996}]
[]
[]
[]
[null,"C. RESUMO - TOTAIS MENSAIS - ITENS SOB DEMANDA"]
[]
[]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,"PREÇO TOTAL (MENSAL)"]
[null,null,"NOT. DEMANDA","HORAS NOTURNAS - SOB DEMANDA"]
[null,null,"HORAS EXTRAS","HORAS EXTRAS - SOB DEMANDA"]
[null,null,"NOT. SOB DEMANDA","ADICIONAL NOTURNO SOB DEMANDA",null,null,null,null,{"$f":"'NOT - Demanda'!G53","v":17622.911673107294}]
[null,null,"INS. SOB DEMANDA","ADICIONAL DE INSALUBRIDADE SOB DEMANDA",null,null,null,null,{"$f":"'INS - Demanda'!H33","v":1616.6619292363639}]
[null,null,"DIA. SOB DEMANDA","DIÁRIAS SOB DEMANDA",null,null,null,null,{"$f":"'DIA - Demanda'!H14","v":529.17999999999995}]
[]
[null,null,null,"TOTAL MENSAL - ITENS SOB DEMANDA",null,null,null,null,{"$f":"SUM(I62:I65)","v":19768.753602343659}]
[]
[null,null,null,"TOTAL MENSAL"]
[null,null,null,"DESCRIÇÃO",null,null,null,"VALOR"]
[null,null,null,"A. FATURA MENSAL ORDINÁRIA",null,null,null,{"$f":"I40","v":1207376.1299999999}]
[null,null,null,"B. ESTIMATIVA MENSAL - ITENS COMPLEMENTARES À FOLHA",null,null,null,{"$f":"I52","v":2787.1899999999996}]
[null,null,null,"C. ESTIMATIVA MENSAL - ITENS SOB DEMANDA",null,null,null,{"$f":"I66","v":19768.753602343659}]
[]
[null,null,null,null,null,null,"TOTAL MENSAL DA CONTRATAÇÃO",{"$f":"ROUND(SUM(H70:H73),2)","v":1229932.07}]
[]
[null,null,null,"TOTAL GLOBAL DA CONTRATAÇÃO - 12 MESES"]
[]
[null,null,null,null,null,null,"12 x TOTAL MENSAL",{"$f":"ROUND(H74*12,2)","v":14759184.84}]
[]
[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,"TOTAL GLOBAL DA CONTRATAÇÃO - 30 MESES"]
[]
[null,null,null,null,null,null,"30 x TOTAL MENSAL",{"$f":"ROUND(H74*30,2)","v":36897962.100000001}]
[]
[null,null,null,"TOTAL MENSAL - ITENS SOB DEMANDA"]
[null,null,null,"DESCRIÇÃO",null,null,null,"VALOR"]
[null,null,null,"Materiais não relacionados diretamente a um posto de trabalho - AQUISIÇÃO SOB DEMANDA",null,null,null,{"$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!"}}]

{"sheet":"1","index":4,"n_rows":118,"n_cols":11,"rows_kept":118,"cut":false,"hidden":false,"merged":[[1,1,1,5],[2,1,2,5],[4,1,4,2],[5,1,5,2],[7,1,7,3],[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]]}
[]
[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$6:$BH$22,6)","v":"OPERADOR DE TRÁFEGO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":14}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":3300.94}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":3300.94}]
[]
[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$16,2)","v":100.02},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":753.41},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},94.18,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},37.67,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},56.51]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},37.67]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},22.6]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},7.53]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},301.36]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":75.62},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":1026.3},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":100.02}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1310.9299999999998}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1141.26}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2552.21}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":13.18},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.1299999999999999]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},4.1399999999999997]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},29.38]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},10.17]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},116.4]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":174.4}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":300.06},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},26.08,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},2.64]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},2.97]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},10.89]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},23.44]
[]
[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$16,2)","v":366.07}]
[null,null,null,"4.2 - Intrajornada",{"$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":366.07}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"Uniformes!J9","v":78.930000000000007}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$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,{"$f":"SUM(F76:F81)","v":78.930000000000007},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(E94*E102,2)","v":1533.99}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":3300.94}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2552.21}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":174.4}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":366.07}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":78.930000000000007}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":6472.5499999999993},null,null,null,{"$f":"E102*(1+E85+E88+E92)","v":7002.0045899999986},{"$f":"I102*E89","v":868.24856915999987},{"$f":"I102+J102","v":7870.2531591599982}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1533.99},null,null,null,{"$f":"I102/(1-E89)","v":7993.1559246575325}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":8006.5399999999991}]
[]
[null,"MÓDULO 7 - DESTAQUE DO MÓDULO 2 - 13º SALÁRIO",null,null,"Percentuais","Valor"]
[null,null,"A","13º Salário",{"$f":"'Encargos Sociais'!E32*12/11","v":9.0872727272727272E-2},{"$f":"ROUND(E108*(F$16+$F$73+$F$21),2)","v":342.32},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":119.13},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":109.36}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":570.80999999999995}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":8006.54}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":570.80999999999995}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":8577.35}]

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[]
[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$6:$BH$22,6)","v":"MOTORISTA EXECUTIVO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":95}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":4135.51}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":4135.51}]
[]
[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$16,2)","v":125.31},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":943.89},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},117.99,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},47.19,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},70.790000000000006]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},47.19]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},28.32]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},9.44]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},377.56]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":25.550000000000011},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":1026.3},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":125.31}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1642.37}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1091.1899999999998}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2858.87}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":16.52},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.42]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},5.19]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},36.81]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},12.74]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},145.83000000000001]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":218.51}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":375.92},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},32.67,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},3.31]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},3.72]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},13.65]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},29.36]
[]
[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$16,2)","v":458.63}]
[null,null,null,"4.2 - Intrajornada",{"$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":458.63}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"Uniformes!J22","v":246.34833333333299}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$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,{"$f":"EPI!K28","v":16.079999999999998}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":262.428333333333},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-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":3.7999999999999999E-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)",{"$f":"'BDI - Geral'!E24","v":0.05}]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(E94*E102,2)","v":1880.35}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":4135.51}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2858.87}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":218.51}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":458.63}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":262.428333333333}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":7933.9483333333337}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1880.35}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":9814.2983333333341}]
[]
[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$16+$F$73+$F$21),2)","v":428.87},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":149.25},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":137.01}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":715.13}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":9814.2999999999993}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":715.13}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":10529.429999999998}]

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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$6:$BH$22,6)","v":"HIGIENIZADOR DE VEÍCULOS"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":11}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":1935.34}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":1935.34}]
[]
[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$16,2)","v":58.64},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":441.72},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},55.22,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},22.09,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},33.130000000000003]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},22.09]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},13.25]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},4.42]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},176.69]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":157.56},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":928.4},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":58.64}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":768.61000000000013}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1085.96}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":1913.21}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":7.73},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},0.66]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},2.4300000000000002]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},17.23]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},5.96]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},68.25]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":102.25999999999999}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":175.92},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},15.29,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},1.55]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},1.74]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},6.39]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},13.74]
[]
[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$16,2)","v":214.63}]
[null,null,null,"4.2 - Intrajornada",{"$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":214.63}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"Uniformes!J38","v":61.37}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$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,{"$f":"EPI!K9","v":109.62}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":170.99},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-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":3.7999999999999999E-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)",{"$f":"'BDI - Geral'!E24","v":0.05}]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(E94*E102,2)","v":1027.73}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":1935.34}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":1913.21}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":102.25999999999999}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":214.63}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":170.99}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":4336.43}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1027.73}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":5364.16}]
[]
[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$16+$F$73+$F$21),2)","v":200.7},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":69.84},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":64.12}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":334.65999999999997}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":5364.16}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":334.66}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":5698.82}]

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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$6:$BH$22,6)","v":"ENCARREGADO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":2}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":5061.17}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":5061.17}]
[]
[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$16,2)","v":153.35},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":1155.1600000000001},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},144.4,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},57.76,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},86.64]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},57.76]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},34.65]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},11.55]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},462.06]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":1026.3},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":153.35}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":2009.9800000000002}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":1065.6399999999999}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":3228.9700000000003}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":20.22},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.73]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},6.35]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},45.05]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},15.59]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},178.47]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":267.40999999999997}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":460.06},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},39.979999999999997,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},4.05]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},4.5599999999999996]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},16.7]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},35.93]
[]
[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$16,2)","v":561.28}]
[null,null,null,"4.2 - Intrajornada",{"$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":561.28}]
[]
[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,{"$f":"HLOOKUP(B5,'Equip Rel'!Q11:EF13,3)","v":0}]
[null,null,"E","Equipamentos de Proteção Individual - EPI - aquisição",null,0]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":0},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-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":3.7999999999999999E-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)",{"$f":"'BDI - Geral'!E24","v":0.05}]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(E94*E102,2)","v":2161.16}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":5061.17}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":3228.9700000000003}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":267.40999999999997}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":561.28}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":0}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":9118.83}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":2161.16}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":11279.99}]
[]
[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$16+$F$73+$F$21),2)","v":524.86},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":182.65},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":167.68}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":875.19}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":11279.99}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":875.19}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":12155.18}]

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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$6:$BH$22,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":4135.51}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":4135.51}]
[]
[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$16,2)","v":125.31},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":943.89},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},117.99,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},47.19,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},70.790000000000006]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},47.19]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},28.32]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},9.44]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},377.56]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":699.75},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":125.31}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1642.37}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":739.09}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2506.77}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":16.52},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.42]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},5.19]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},36.81]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},12.74]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},145.83000000000001]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":218.51}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":375.92},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},32.67,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},3.31]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},3.72]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},13.65]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},29.36]
[]
[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$16,2)","v":458.63}]
[null,null,null,"4.2 - Intrajornada",{"$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":458.63}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"'2'!F76","v":246.34833333333299}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$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,{"$f":"'2'!F80","v":16.079999999999998}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":262.428333333333},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-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":3.7999999999999999E-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)",{"$f":"'BDI - Geral'!E24","v":0.05}]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(E94*E102,2)","v":1796.9}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":4135.51}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2506.77}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":218.51}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":458.63}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":262.428333333333}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":7581.8483333333343}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1796.9}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":9378.7483333333348}]
[]
[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$16+$F$73+$F$21),2)","v":428.87},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":149.25},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":137.01}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":715.13}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":9378.75}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":715.13}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":10093.879999999999}]

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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$22,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":4135.51}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":4135.51}]
[]
[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$16,2)","v":125.31},null,"* Nota 1 - O adicional de férias foi calculado dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$73+$F$21),2)","v":943.89},null,"* Nota 1 - Os percentuais dos encargos previdenciários, do FGTS e demais contribuições são estabelecidos por legislação vigente."]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},117.99,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,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},47.19,null,"* Nota 3 - Base de cálculo - remuneração + ausências + terço constitucional (férias)"]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},70.790000000000006]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},47.19]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},28.32]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},9.44]
[null,null,"H","FGTS (Lei Complementar nº 110/01 e art. 30, Lei nº 8.036/90)",{"$f":"'Encargos Sociais'!E21","v":0.08},377.56]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$f":"'Encargos Sociais'!E22","v":0},0]
[]
[null,"Submódulo 2.3 - Benefícios Mensais e Diários"]
[null,null,"A","Auxílio Transporte",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,83)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":699.75},null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003}]
[]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - Adicional de Férias",{"$f":"SUM(E20:E21)","v":3.0300000000000001E-2},{"$f":"F20+F21","v":125.31}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1642.37}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":739.09}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2506.77}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*($F$16+$F$41+$F$73),2)","v":16.52},null,"* Nota 1 - Base de cálculo - remuneração + ausências + 1/3 férias"]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.42]
[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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},5.19]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},36.81]
[null,null,"E","Incidência de GPS, FGTS e outras contribuições sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},12.74]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},145.83000000000001]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":218.51}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT)",{"$f":"'Encargos Sociais'!E25","v":9.0899999999999995E-2},{"$f":"ROUND(E59*$F$16,2)","v":375.92},null,"* Nota 1 - O Módulo 4 refere-se às previsões para custear ausências do próprio profissional (titular do cargo)"]
[null,null,"B","Ausências Legais (Arts. 131 e 473 da CLT)",{"$f":"'Encargos Sociais'!E26","v":7.9000000000000008E-3},32.67,null,"* Nota 2 - As férias foram calculadas dividindo-se por 11, para comportar os 11 meses presentes e ainda o ausente do posto"]
[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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},3.31]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},3.72]
[null,null,"E","Afastamento Maternidade (Art. 71 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},13.65]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},29.36]
[]
[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$16,2)","v":458.63}]
[null,null,null,"4.2 - Intrajornada",{"$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":458.63}]
[]
[null,"MÓDULO 5 - INSUMOS DIVERSOS",null,null,null,"Valor"]
[null,null,"A","Uniformes - aquisição",null,{"$f":"'5'!F76","v":246.34833333333299}]
[null,null,"B","Materiais de consumo relacionados ao posto - aquisição",null,{"$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,{"$f":"'5'!F80","v":16.079999999999998}]
[]
[null,null,null,"TOTAL DE INSUMOS DIVERSOS",null,{"$f":"SUM(F76:F81)","v":262.428333333333},null,"* Nota - Valores mensais por empregado"]
[]
[null,"MÓDULO 6 - CUSTOS INDIRETOS, TRIBUTOS E LUCRO - BDI",null,null,"Percentuais","Valor"]
[null,null,"A","Custos Indiretos",{"$f":"'BDI - Geral'!E7","v":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-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":3.7999999999999999E-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)",{"$f":"'BDI - Geral'!E24","v":0.05}]
[null,null,"D","Despesas Financeiras",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":1796.8980550000001}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":4135.51}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2506.77}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":218.51}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":458.63}]
[null,null,null,"Módulo 5 - Insumos Diversos",{"$f":"F82","v":262.428333333333}]
[null,null,null,"SUBTOTAL (A+B+C+D+E)",{"$f":"SUM(E97:E101)","v":7581.8483333333343}]
[null,null,null,"Módulo 6 - Custos Indiretos, Tributos e Lucro",{"$f":"F94","v":1796.8980550000001}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"SUM(E102:E103)","v":9378.7463883333348}]
[]
[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$16+$F$73+$F$21),2)","v":428.87},null,"* Nota 1 - Incluindo-se a reincidência das férias do substituto sobre o titular"]
[null,null,"B","Encargos Sociais sobre o 13º Salário",{"$f":"'[1]Encargos Sociais'!E13","v":0.34799999999999998},{"$f":"ROUND(E109*$F$108,2)","v":149.25},null,"* Nota 2 - 13º e reflexos calculados à parte a fim de aprovisionamento"]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":137.01}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":715.13}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO","Valor"]
[null,null,null,"Custo total - sem o 13º Salário",{"$f":"ROUND(E105,2)","v":9378.75}]
[null,null,null,"Destaque do 13º Salário (valor mensal)",{"$f":"ROUND(F112,2)","v":715.13}]
[]
[null,null,null,"TOTAL DO POSTO",{"$f":"E115+E116","v":10093.879999999999}]

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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$6:$BH$22,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"2024-01-01"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":4135.51}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$f":"SUM(F9:F14)","v":4135.51}]
[]
[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$16,2)","v":501.22},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina, férias e adicional de férias."]
[null,null,null,null,null,null,null,"* Nota 2 - O adicional de férias contido no Submódulo 2.1 corresponde a 1/3 da remuneração que, por sua vez, é dividida por 12 contome Nota 1."]
[null,"Submódulo 2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Outras Contribuições"]
[null,null,"A","INSS (art. 22, inciso I, Lei nº 8.212/91)",{"$f":"'Encargos Sociais'!E14","v":0.2},{"$f":"ROUND(E24*($F$16+$F$41+$F$73),2)","v":943.89}]
[null,null,"B","Salário Educação (art. 3º, inciso I, Decreto nº 87.043/82)",{"$f":"'Encargos Sociais'!E15","v":2.5000000000000001E-2},{"$f":"ROUND(E25*($F$16+$F$41+$F$73),2)","v":117.99}]
[null,null,"C","SAT/RAT (art. 22, II, Lei 8.212/91 e Anexo V, Decreto 6.042/07) - Enquadramento 8211-3/00",{"$f":"'Encargos Sociais'!E16","v":0.01},47.19]
[null,null,"D","SESC ou SESI (art. 30, Lei nº 8.036/90 e art. 1º, Lei 8.154/90)",{"$f":"'Encargos Sociais'!E17","v":1.4999999999999999E-2},70.790000000000006]
[null,null,"E","SENAI ou SENAC (Decreto nº 2.318/86)",{"$f":"'Encargos Sociais'!E18","v":0.01},47.19]
[null,null,"F","SEBRAE (§ 3º, art. 8º, Lei 8.029/90, alterada pela Lei nº 8.154/90)",{"$f":"'Encargos Sociais'!E19","v":6.0000000000000001E-3},28.32]
[null,null,"G","INCRA (art. 1º, I, Decreto Lei 1.146/70 e Lei 7.787, de 30/06/89)",{"$f":"'Encargos Sociais'!E20","v":2E-3},9.44,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)",{"$f":"'Encargos Sociais'!E21","v":0.08},377.56,null,"* Nota 2 - O SAT, a depender do grau de risco do serviço, irá variar entre 1%, para risco leve, de 2%, para risco médio, e de 3% para risco grave."]
[null,null,"I","SECONCI (Convenções Coletivas de Trabalho da construção)",{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":699.75}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":39.340000000000003},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$f":"SUM(E20:E21)","v":0.1212},{"$f":"F20+F21","v":501.22}]
[null,null,null,"2.2 - Encargos Previdenciários (GPS), Fundo de Garantia por Tempo de Serviço (FGTS) e Contribuições",{"$f":"SUM(E24:E32)","v":0.34800000000000003},{"$f":"SUM(F24:F32)","v":1642.37}]
[null,null,null,"2.3 - Benefícios Mensais e Diários",null,{"$f":"SUM(F35:F38)","v":739.09}]
[]
[null,null,null,"TOTAL DOS ENCARGOS E BENEFÍCIOS",null,{"$f":"SUM(F41:F43)","v":2882.6800000000003}]
[]
[null,"MÓDULO 3 - PREVISÃO PARA RESCISÃO",null,null,"Percentuais","Valor"]
[null,null,"A","Aviso Prévio Indenizado (Art. 7º, inciso XXI, da CF/1988 e arts. 477, 487, §1º, e 491 da CLT)",{"$f":"'Encargos Sociais'!E36","v":3.5000000000000001E-3},{"$f":"ROUND(E48*$F$16,2)","v":14.47}]
[null,null,"B","Incidência do FGTS sobre o Aviso Prévio Indenizado (Súmula 305 TST)",{"$f":"'Encargos Sociais'!E37","v":2.9999999999999997E-4},1.24,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)",{"$f":"'Encargos Sociais'!E38","v":1.1000000000000001E-3},4.55,null,"* Nota 2 - No cálculo do percentual, considerou-se 36 dias, correspondendo à metade da duração média dos contratos (2 anos)"]
[null,null,"D","Aviso Prévio Trabalhado (Art. 488, parágrafo único, CLT)",{"$f":"'Encargos Sociais'!E39","v":7.7999999999999996E-3},32.26,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",{"$f":"'Encargos Sociais'!E40","v":2.7000000000000001E-3},11.17,null,"* Nota 4 - Os 95% restantes do cálculo, a um prazo médio de contrato de 4 anos. Assim, calcula-se 7 dias para o 1º ano de contrato e mais 3 dias para os 3 anos seguintes."]
[null,null,"F","Multa do FGTS e Contribuição Social sobre o Aviso Prévio Trabalhado",{"$f":"'Encargos Sociais'!E41","v":3.09E-2},127.79]
[]
[null,null,null,"TOTAL DE PREVISÃO PARA RESCISÃO",null,{"$f":"SUM(F48:F53)","v":191.48000000000002}]
[]
[null,"MÓDULO 4 - CUSTO DO PROFISSIONAL AUSENTE",null,null,"Percentuais","Valor"]
[null,"Submódulo 4.1 - Ausências Legais"]
[null,null,"A","Férias (Arts. 129 e 130, inc. I, da CLT) - Calculado no Submódulo 2.1",0,{"$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},32.67,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)",{"$f":"'Encargos Sociais'!E27","v":8.0000000000000004E-4},3.31,null,"* Nota 3 - Utilizada a proporção de 50% para homens, 5 dias de afastamento, e a probabilidade de um trabalhador requerer a Licença Paternidade em 5,22%, conforme SINAPI (citando dados da PNAD 2015)"]
[null,null,"D","Ausência por Acidente de Trabalho (Art. 131, III, da CLT)",{"$f":"'Encargos Sociais'!E28","v":8.9999999999999998E-4},3.72,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)",{"$f":"'Encargos Sociais'!E29","v":3.3E-3},13.65,null,"* Nota 5 - Utilizada a proporção de 50% para mulheres, 180 dias de afastamento, e a probabilidade de uma trabalhadora requerer a Licença Maternidade em 4,91%, conforme SINAPI (citando dados do IBGE 2016)"]
[null,null,"F","Auxílio Enfermidade - Doença (Art. 59 da Lei nº 8.213/1991)",{"$f":"'Encargos Sociais'!E30","v":7.1000000000000004E-3},29.36,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$16,2)","v":82.71}]
[null,null,null,"4.2 - Intrajornada",{"$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":82.71}]
[]
[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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$error":"#REF!"}}]
[]
[null,null,null,"QUADRO-RESUMO DO CUSTO MENSAL POR EMPREGADO - SEM O 13º","Valor"]
[null,null,null,"Módulo 1 - Composição da Remuneração",{"$f":"F16","v":4135.51}]
[null,null,null,"Módulo 2 - Encargos e Benefícios Anuais, Mensais e Diários",{"$f":"F45","v":2882.6800000000003}]
[null,null,null,"Módulo 3 - Provisão para Rescisão",{"$f":"F55","v":191.48000000000002}]
[null,null,null,"Módulo 4 - Custo de Reposição do Profissional Ausente",{"$f":"F73","v":82.71}]
[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$16,2)","v":344.49}]
[null,null,"B","Encargos Sociais sobre o 13º Salário - Taxa calculada no SUBMÓDULO 2.2",{"$f":"SUM($E$24:$E$32)","v":0.34800000000000003},{"$f":"ROUND(E109*$F$108,2)","v":119.88},null,"* Nota 1 - Provisiona-se, mensalmente, o proporcional a 1/12 dos valores referentes a gratificação natalina e adicional de férias."]
[null,null,"C","BDI sobre o 13º Salário - Taxa calculada no MÓDULO 6",{"$f":"E94","v":0.23699999999999999},{"$f":"ROUND(E110*($F$108+$F$109),2)","v":110.06}]
[]
[null,null,null,"TOTAL DO DESTAQUE DO 13º SALÁRIO",null,{"$f":"SUM(F108:F110)","v":574.43000000000006}]
[]
[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)",{"$f":"ROUND(F112,2)","v":574.42999999999995}]
[]
[null,null,null,"TOTAL DO POSTO",{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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":"10","index":13,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[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],[17,1,17,3],[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,10,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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,13,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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":"15","index":18,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[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],[17,1,17,3],[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,15,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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,19,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (adicional de sobreaviso)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,34)","v":0},null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,32)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":0},null,"* Nota 1 - O Módulo 1 refere-se ao valor mensal devido ao empregado pela prestação do serviço no período de 12 meses."]
[null,null,"E","Adicional de Hora Extra",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$69,64)","v":0},null,"* Nota 2 - O adicional de hora extra no feriado trabalhado foi suprimido pela Lei 13.467/17"]
[null,null,"F","Outros (especificar)",null,0,null,"* Nota 3 - ART. 7º, § 2º, DA LEI Nº 605/49.Sendo mensalista o obreiro, o adicional noturno pago de forma fixa já é considerado integrado para os efeitos do pagamento do repouso semanal remunerado, nos termos do art. 7º, § 2º, da Lei nº 605/49."]
[]
[null,null,null,"TOTAL DA REMUNERAÇÃO",null,{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":0},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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":0.23699999999999999},{"$f":"ROUND(E110*($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,1,2,3,4,5,6,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,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 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,"OPERADOR DE TRÁFEGO","MOTORISTA EXECUTIVO","HIGIENIZADOR DE VEÍCULOS","ENCARREGADO","MOTORISTA EXECUTIVO - PLANTONISTA DIURNO","MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"]
[null,"REMUNERAÇÕES",null,3300.94,4135.51,1935.34,5061.17,{"$f":"E12","v":4135.51}]
[null,null,null,3300.94,4135.51,1935.34,5061.17,{"$f":"E13","v":4135.51},{"$f":"H13","v":4135.51}]
[null,"QUANTIDADE DE POSTOS",null,{"$f":"IF(D13>D12,\"Maior que Edital\",0)","v":0},{"$f":"IF(E13>E12,\"Maior que Edital\",0)","v":0},{"$f":"IF(F13>F12,\"Maior que Edital\",0)","v":0},{"$f":"IF(G13>G12,\"Maior que Edital\",0)","v":0},{"$f":"IF(H13>H12,\"Maior que Edital\",0)","v":0}]
[null,null,null,14,95,11,2,0,{"$f":"H15","v":0}]
[null,"JORNADA"]
[null,null,"HORAS/DIA",8,{"$f":"D17","v":8},8,8,12,{"$f":"H17","v":12}]
[null,null,"DIAS/MÊS",22,22,22,22,15,{"$f":"H18","v":15}]
[null,null,"HORAS/MÊS",200,220,200,200,{"$f":"12*3*5","v":180},{"$f":"H19","v":180}]
[null,"CCT UTILIZADA"]
[null,null,"SINDICATOS E REFERÊNCIA","SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024",{"$f":"D21","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},"SEAC/DF x SINDISERVIÇOS/DF \nCCT 2024/2024\nN.º DF000012/2024",{"$f":"E21","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},{"$f":"G21","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"},{"$f":"H21","v":"SEAC/DF x SITRATTER/DF \nCCT 2024/2025 \nN.º DF000642/2024"}]
[null,null,"DATA-BASE","2024-01-01",{"$f":"D22","v":"2024-01-01"},{"$f":"E22","v":"2024-01-01"},{"$f":"F22","v":"2024-01-01"},{"$f":"G22","v":"2024-01-01"},{"$f":"H22","v":"2024-01-01"}]
[]
[null,"ADICIONAIS LEGAIS E GRATIFICAÇÕES"]
[]
[null,"PERICULOSIDADE (PERCENTUAL)"]
[null,null,null,0,0,0,0,0,{"$f":"H27","v":0},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,{"$f":"D13","v":3300.94},{"$f":"E13","v":4135.51},{"$f":"F13","v":1935.34},{"$f":"G13","v":5061.17},{"$f":"H13","v":4135.51},{"$f":"H29","v":4135.51},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X13","v":0},{"$f":"Y13","v":0},{"$f":"Z13","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL DE PERICULOSIDADE"]
[null,null,null,{"$f":"ROUND(D27*D13,2)","v":0},{"$f":"ROUND(E27*E13,2)","v":0},{"$f":"ROUND(F27*F13,2)","v":0},{"$f":"ROUND(G27*G13,2)","v":0},{"$f":"ROUND(H27*H13,2)","v":0},{"$f":"H31","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X27*X13,2)","v":0},{"$f":"ROUND(Y27*Y13,2)","v":0},{"$f":"ROUND(Z27*Z13,2)","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,{"$f":"H33","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"BASE DE CÁLCULO DO ADICIONAL DE INSALUBRIDADE (SALÁRIO MÍNIMO LEGAL)"]
[null,null,null,1412,1412,1412,1412,1412,{"$f":"H35","v":1412},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},{"$f":"ROUND(H33*H35,2)","v":0},{"$f":"H37","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X33*X35,2)","v":0},0,0,0,0,0,{"$f":"ROUND(AD33*AD35,2)","v":0},0,0,0,0,0,0,0,0]
[null,"GRATIFICAÇÃO - VALOR MENSAL (R$)"]
[null,null,null,0,0,0,0,0,{"$f":"H39","v":0},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,{"$f":"H44","v":0.2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2]
[null,"HORAS REAIS POR DIA"]
[null,null,null,0,0,0,0,0,{"$f":"H46","v":0},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,{"$f":"D46*8/7","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X46*8/7","v":0},{"$f":"Y46*8/7","v":0},{"$f":"Z46*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,{"$f":"D13+D31+D37+D39","v":3300.94},{"$f":"E13+E31+E37+E39","v":4135.51},{"$f":"F13+F31+F37+F39","v":1935.34},{"$f":"G13+G31+G37+G39","v":5061.17},{"$f":"H13+H31+H37+H39","v":4135.51},{"$f":"H50","v":4135.51},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X13+X31+X37+X39","v":0},{"$f":"Y13+Y31+Y37+Y39","v":0},{"$f":"Z13+Z31+Z37+Z39","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO ADICIONAL NOTURNO (HORA NORMAL + HORA REDUZIDA) - POR POSTO"]
[null,null,null,{"$f":"ROUND(D48*D18*D44*D50/D19,2)","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X48*X18*X44*X50/X19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Y48*Y18*Y44*Y50/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z48*Z18*Z44*Z50/Z19,2)","v":{"$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,{"$f":"H57","v":0.5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5]
[null,"HORAS EXTRAS POR MÊS (PERCENTUAL 1)"]
[null,null,null,0,0,0,0,0,{"$f":"H59","v":0},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},{"$f":"ROUND(F59*F57*F13/F19,2)","v":0},{"$f":"ROUND(G59*G57*G13/G19,2)","v":0},{"$f":"ROUND(H59*H57*H13/H19,2)","v":0},{"$f":"H61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X59*X57*X13/X19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Y59*Y57*Y13/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z59*Z57*Z13/Z19,2)","v":{"$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,{"$f":"H63","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,"HORAS EXTRAS POR MÊS (PERCENTUAL 2)"]
[null,null,null,0,0,0,0,0,{"$f":"H65","v":0},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},{"$f":"ROUND(F65*F63*F13/F19,2)","v":0},{"$f":"ROUND(G65*G63*G13/G19,2)","v":0},{"$f":"ROUND(H65*H63*H13/H19,2)","v":0},{"$f":"H67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X65*X63*X13/X19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Y65*Y63*Y13/Y19,2)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(Z65*Z63*Z13/Z19,2)","v":{"$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},{"$f":"F67+F61","v":0},{"$f":"G67+G61","v":0},{"$f":"H67+H61","v":0},{"$f":"H69","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X67+X61","v":{"$error":"#DIV/0!"}},{"$f":"Y67+Y61","v":{"$error":"#DIV/0!"}},{"$f":"Z67+Z61","v":{"$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",{"$f":"100%-D75","v":0.91},{"$f":"D74","v":0.91},{"$f":"E74","v":0.91},{"$f":"F74","v":0.91},0.91,{"$f":"H74","v":0.91},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68,0.68]
[null,null,"Região do entorno (média ponderada do contrato atual)",{"$f":"ROUND(11/122,2)","v":0.09},{"$f":"D75","v":0.09},{"$f":"E75","v":0.09},0.09,0.09,{"$f":"H75","v":0.09},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32]
[null,null,"Esplanada - apenas para os que vêm do entorno",{"$f":"D75","v":0.09},0.09,{"$f":"E76","v":0.09},0.09,0.09,{"$f":"H76","v":0.09},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X75","v":0.32},{"$f":"Y75","v":0.32},{"$f":"Z75","v":0.32},0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32,0.32]
[null,"VALORES DOS VALES"]
[null,null,"Cidade-satélite",5.5,{"$f":"D78","v":5.5},5.5,5.5,5.5,5.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U78","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Região do entorno (média ponderada do contrato atual)",10.75,10.75,10.75,10.75,10.75,10.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"Esplanada",2.75,2.75,2.75,2.75,2.75,2.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL BRUTO DE PAGAMENTO - POR POSTO"]
[null,null,null,{"$f":"ROUND((D74*D78+D75*D79+D76*D80)*2*D18,2)","v":273.68},{"$f":"ROUND((E74*E78+E75*E79+E76*E80)*2*E18,2)","v":273.68},{"$f":"ROUND((F74*F78+F75*F79+F76*F80)*2*F18,2)","v":273.68},{"$f":"ROUND((G74*G78+G75*G79+G76*G80)*2*G18,2)","v":273.68},{"$f":"ROUND((H74*H78+H75*H79+H76*H80)*2*H18,2)","v":186.6},{"$f":"H82","v":186.6},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((X74*X78+X75*X79+X76*X80)*2*X18,2)","v":0},{"$f":"ROUND((Y74*Y78+Y75*Y79+Y76*Y80)*2*Y18,2)","v":0},{"$f":"ROUND((Z74*Z78+Z75*Z79+Z76*Z80)*2*Z18,2)","v":0},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},{"$f":"F84","v":0.06},{"$f":"G84","v":0.06},{"$f":"H84","v":0.06},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W84","v":0},{"$f":"X84","v":0},{"$f":"Y84","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO DESCONTO - POR POSTO"]
[null,null,null,{"$f":"ROUND(D84*D13,2)","v":198.06},{"$f":"ROUND(E84*E13,2)","v":248.13},{"$f":"ROUND(F84*F13,2)","v":116.12},{"$f":"ROUND(G84*G13,2)","v":303.67},{"$f":"ROUND(H84*H13,2)","v":248.13},{"$f":"H86","v":248.13},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X84*X13,2)","v":0},{"$f":"ROUND(Y84*Y13,2)","v":0},{"$f":"ROUND(Z84*Z13,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL LÍQUIDO DO VALE TRANSPORTE - POR POSTO"]
[null,null,null,{"$f":"IF(D82>D86,D82-D86,0)","v":75.62},{"$f":"IF(E82>E86,E82-E86,0)","v":25.550000000000011},{"$f":"IF(F82>F86,F82-F86,0)","v":157.56},{"$f":"IF(G82>G86,G82-G86,0)","v":0},{"$f":"IF(H82>H86,H82-H86,0)","v":0},{"$f":"H88","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X82>X86,X82-X86,0)","v":0},{"$f":"IF(Y82>Y86,Y82-Y86,0)","v":0},{"$f":"IF(Z82>Z86,Z82-Z86,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"D88*D15","v":1058.68},{"$f":"E88*E15","v":2427.2500000000009},{"$f":"F88*F15","v":1733.16}]
[null,"BENEFÍCIOS COMUNS - AUXÍLIO ALIMENTAÇÃO"]
[]
[null,null,"VALOR CCT",46.65,{"$f":"D92","v":46.65},42.2,{"$f":"E92","v":46.65},46.65,{"$f":"H92","v":46.65},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W92","v":0},{"$f":"X92","v":0},{"$f":"Y92","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR CD",35,{"$f":"D93","v":35},{"$f":"E93","v":35},35,35,{"$f":"H93","v":35},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,{"$f":"ROUND(LARGE(D92:D93,1)*D18,2)","v":1026.3},{"$f":"ROUND(LARGE(E92:E93,1)*E18,2)","v":1026.3},{"$f":"ROUND(LARGE(F92:F93,1)*F18,2)","v":928.4},{"$f":"ROUND(LARGE(G92:G93,1)*G18,2)","v":1026.3},{"$f":"ROUND(LARGE(H92:H93,1)*H18,2)","v":699.75},{"$f":"H95","v":699.75},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(LARGE(X92:X93,1)*X18,2)","v":0},{"$f":"ROUND(LARGE(Y92:Y93,1)*Y18,2)","v":0},{"$f":"ROUND(LARGE(Z92:Z93,1)*Z18,2)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"D95*D15","v":14368.199999999999},{"$f":"E95*E15","v":97498.5},{"$f":"F95*F15","v":10212.4}]
[null,"BENEFÍCIOS ESPECIAIS - ASSISTÊNCIA MÉDICA E FAMILIAR"]
[]
[null,null,"OBRIGAÇÃO DE PAGTO","NÃO","NÃO","NÃO","NÃO","NÃO",{"$f":"H99","v":"NÃO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO"]
[null,null,"VALOR CCT",397,{"$f":"D100","v":397},187.17,{"$f":"E100","v":397},{"$f":"G100","v":397},{"$f":"H100","v":397},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR MERCADO ",0,0,0,0,0,{"$f":"H101","v":0},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},{"$f":"IF(F99=\"SIM\",ROUND(SMALL(F100:F101,1),2),0)","v":0},{"$f":"IF(G99=\"SIM\",ROUND(SMALL(G100:G101,1),2),0)","v":0},{"$f":"IF(H99=\"SIM\",ROUND(SMALL(H100:H101,1),2),0)","v":0},{"$f":"H103","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X99=\"SIM\",ROUND(SMALL(X100:X101,1),2),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"BENEFÍCIOS ESPECIAIS - SEGURO DE VIDA E AUXÍLIO-FUNERAL, AUX ODONT, AUX CRECHE"]
[]
[null,"SEGURO DE VIDA E AUXÍLIO FUNERAL"]
[null,null,"OBRIGAÇÃO DE PAGTO","NÃO","NÃO","NÃO","NÃO","NÃO",{"$f":"H108","v":"NÃO"},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",3.3,{"$f":"D109","v":3.3},3.3,{"$f":"E109","v":3.3},{"$f":"G109","v":3.3},{"$f":"H109","v":3.3}]
[null,null,"VALOR MERCADO",0,0,0,0,0,{"$f":"H110","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999,18.399999999999999]
[null,"VALOR MENSAL DO AUXÍLIO ESPECIAL - SEGURO DE VIDA E AUXÍLIO FUNERAL - POR POSTO"]
[null,null,null,{"$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},{"$f":"IF(G108=\"SIM\",ROUND(SMALL(G109:G110,1),2),0)","v":0},{"$f":"IF(H108=\"SIM\",ROUND(SMALL(H109:H110,1),2),0)","v":0},{"$f":"H112","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X108=\"SIM\",ROUND(SMALL(X109:X110,1),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","SIM","SIM","NÃO","SIM","SIM",{"$f":"H114","v":"SIM"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO","NÃO"]
[null,null,"VALOR CCT",39.340000000000003,{"$f":"D115","v":39.340000000000003},12.81,{"$f":"E115","v":39.340000000000003},{"$f":"G115","v":39.340000000000003},{"$f":"H115","v":39.340000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"VALOR MERCADO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"VALOR MENSAL DO AUXÍLIO ESPECIAL - AUXILIO ODONTOLOGICO - POR POSTO"]
[null,null,null,{"$f":"IF(D114=\"SIM\",ROUND(SMALL(D115:D116,1),2),0)","v":39.340000000000003},{"$f":"IF(E114=\"SIM\",ROUND(SMALL(E115:E116,1),2),0)","v":39.340000000000003},{"$f":"IF(F114=\"SIM\",ROUND(SMALL(F115:F116,1),2),0)","v":0},{"$f":"IF(G114=\"SIM\",ROUND(SMALL(G115:G116,1),2),0)","v":39.340000000000003},{"$f":"IF(H114=\"SIM\",ROUND(SMALL(H115:H116,1),2),0)","v":39.340000000000003},{"$f":"H118","v":39.340000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X114=\"SIM\",ROUND(SMALL(X115:X116,1),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,{"$f":"+D112+D118","v":39.340000000000003},{"$f":"+E112+E118","v":39.340000000000003},{"$f":"+F112+F118","v":0},{"$f":"+G112+G118","v":39.340000000000003},{"$f":"+H112+H118","v":39.340000000000003},{"$f":"H120","v":39.340000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+X112+X118","v":{"$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":1101.92},{"$f":"E95+E88","v":1051.8499999999999},1085.96,1026.3,699.75,699.75,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]]}
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[]
[]
[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,{"$f":"SUM(E8:E9)","v":3.9100000000000003E-2}]
[null,null,"A","Administração Central - Inclui despesas para o atendimento às exigências da NR-04",3.3700000000000001E-2,null,"* Nota 1 - O Somatório da Administração Central com o Lucro deve ser inferior a 12%"]
[null,null,"B","Seguros, Garantias e Riscos",{"$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":3.7999999999999999E-2}]
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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"]
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[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
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[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[null,null,null,null,"(para todos da categoria)"]
[null,null,"U.001","Calça modelo reta, cós reto, cintura alta, dois bolsos laterais tipo faca, fechamento frontal, de Gabardine na cor preta. O tecido não pode ser transparente. (composição: 97% poliéster, 3% viscose) - feminino",32,134.94999999999999,null,{"$f":"ROUND(E14*F14,2)","v":4318.3999999999996}]
[null,null,"U.002","Blusa em tecido de Crepe ou Malha de Viscose com Elastano, manga curta, com gola careca, na cor preta. Opcional a colocação de logotipo da empresa, com no máximo: altura: 6cm e largura: 3cm - feminino",32,120.95,null,3870.4]
[null,null,"U.003","Calça jeans reta, na cor escura - masculino",24,121.91,null,2925.84]
[null,null,"U.004","Camisa Polo manga curta, malha Piquet, na cor cinza. Opcional a colocação de logotipo da empresa, com no máximo: altura: 6cm e largura: 3cm - masculino",16,69,null,1104]
[null,null,"U.005","Camisa social (Casinha de abelha ou similar) tecido misto (mínimo 73% de algodão e 27% poliéster) na cor cinza. Opcional a colocação de logotipo da empresa, com no máximo: altura: 6cm e largura: 3cm",8,130.21,null,1041.68]
[null,null,null,null,null,null,null,0]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
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[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[null,null,null,null,"(para todos da categoria)"]
[null,null,"U.006","Terno Panamá ou Gabardine em poliéster com viscose, nas cores preto ou azul",{"$f":"95*4","v":380},409.31,null,{"$f":"ROUND(E29*F29,2)","v":155537.79999999999}]
[null,null,"U.007","Camisa social (Casinha de abelha ou similar) tecido misto (mínimo 73% de algodão e 27% poliéster) nas cores branca ou azul clara",{"$f":"E29","v":380},111.22,null,42263.6]
[null,null,"U.008","Gravata lisa em poliéster, cor preta ou azul",{"$f":"E30","v":380},40.39,null,15348.2]
[null,null,"U.009","Sapato social em couro, preto",{"$f":"E31","v":380},124.95,null,47481]
[null,null,"U.010","Cinto preto de couro sintético",{"$f":"95*2","v":190},74.45,null,14145.5]
[null,null,"U.011","Meia de nylon",{"$f":"95*4","v":380},15.95,null,6061]
[]
[null,null,"CATEGORIAS",null,null,"QUANTIDADE"]
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[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR"]
[null,null,null,null,"(para todos da categoria)"]
[null,null,"U.012","Calça 100% poliéster (tipo Tactel) cor azul marinho. O tecido não pode ser transparente",44,124.9,null,{"$f":"ROUND(E43*F43,2)","v":5495.6}]
[null,null,"U.013","Camiseta gola redonda azul marinho em malha fria. Opcional a colocação de logotipo da empresa, com no máximo: altura: 6cm e largura: 3cm",44,43.25,null,{"$f":"ROUND(E44*F44,2)","v":1903}]
[null,null,"U.014","Meia de nylon",44,{"$f":"F34","v":15.95},null,{"$f":"ROUND(E45*F45,2)","v":701.8}]

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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,"EQUIPAMENTOS RELACIONADOS AO POSTO - PAGAMENTO DA DEPRECIAÇÃO / MANUTENÇÃO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,{"$f":"Q11+1","v":2},null,{"$f":"S11+1","v":3},null,{"$f":"U11+1","v":4},null,{"$f":"W11+1","v":5},null,{"$f":"Y11+1","v":6},null,{"$f":"AA11+1","v":7},null,{"$f":"AC11+1","v":8},null,{"$f":"AE11+1","v":9},null,{"$f":"AG11+1","v":10},null,{"$f":"AI11+1","v":11},null,{"$f":"AK11+1","v":12},null,{"$f":"AM11+1","v":13},null,{"$f":"AO11+1","v":14},null,{"$f":"AQ11+1","v":15},null,{"$f":"AS11+1","v":16},null,{"$f":"AU11+1","v":17},null,{"$f":"AW11+1","v":18},null,{"$f":"AY11+1","v":19},null,{"$f":"BA11+1","v":20},null,{"$f":"BC11+1","v":21},null,{"$f":"BE11+1","v":22},null,{"$f":"BG11+1","v":23},null,{"$f":"BI11+1","v":24},null,{"$f":"BK11+1","v":25},null,{"$f":"BM11+1","v":26},null,{"$f":"BO11+1","v":27},null,{"$f":"BQ11+1","v":28},null,{"$f":"BS11+1","v":29},null,{"$f":"BU11+1","v":30},null,{"$f":"BW11+1","v":31},null,{"$f":"BY11+1","v":32},null,{"$f":"CA11+1","v":33},null,{"$f":"CC11+1","v":34},null,{"$f":"CE11+1","v":35},null,{"$f":"CG11+1","v":36},null,{"$f":"CI11+1","v":37},null,{"$f":"CK11+1","v":38},null,{"$f":"CM11+1","v":39},null,{"$f":"CO11+1","v":40},null,{"$f":"CQ11+1","v":41},null,{"$f":"CS11+1","v":42},null,{"$f":"CU11+1","v":43},null,{"$f":"CW11+1","v":44},null,{"$f":"CY11+1","v":45},null,{"$f":"DA11+1","v":46},null,{"$f":"DC11+1","v":47},null,{"$f":"DE11+1","v":48},null,{"$f":"DG11+1","v":49},null,{"$f":"DI11+1","v":50},null,{"$f":"DK11+1","v":51},null,{"$f":"DM11+1","v":52},null,{"$f":"DO11+1","v":53},null,{"$f":"DQ11+1","v":54},null,{"$f":"DS11+1","v":55},null,{"$f":"DU11+1","v":56},null,{"$f":"DW11+1","v":57},null,{"$f":"DY11+1","v":58},null,{"$f":"EA11+1","v":59},null,{"$f":"EC11+1","v":60}]
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[null,null,"CATEGORIAS",null,"QUANTIDADE"]
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[]
[null,null,"PAGAMENTO DA DEPRECIAÇÃO"]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL","CONTA SIAFI","VALOR DE AQ.","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE","REFERÊNCIA"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"G22*(1-H22)/(I22*12)","v":{"$error":"#DIV/0!"}},{"$f":"J22*E22","v":{"$error":"#DIV/0!"}},{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(K22*(1+L22),2)","v":{"$error":"#DIV/0!"}},"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,{"$f":"H35","v":0.23950080000000007},{"$f":"M22","v":{"$error":"#DIV/0!"}},{"$f":"H28","v":0.23950080000000007},{"$f":"I28*H28","v":{"$error":"#DIV/0!"}},{"$f":"L22","v":0.23699999999999999},{"$f":"ROUND(K28*(1+L28),2)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,"K1","K2","K3","K4"]
[null,null,null,null,1,1,0.8,0.8]
[null,null,null,null,"K5","K6","K7","K8"]
[null,null,null,null,1,0.6,0.5,1.1000000000000001]
[null,null,null,null,"K9","K10","K11","RESULTADO"]
[null,null,null,"* a descrição de cada coeficiente segue abaixo",0.9,0.9,1.4,{"$f":"E31*F31*G31*H31*E33*F33*G33*H33*E35*F35*G35","v":0.23950080000000007}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,"QUANTID/ANO","UNIDADE","VALOR DE AQ.","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J41*H41/12","v":0},{"$f":"L28","v":0.23699999999999999},{"$f":"ROUND(K41*(1+L41),2)","v":0}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,1,"Componente DEPRECIAÇÃO - POR POSTO",null,null,null,null,null,null,null,null,{"$f":"M22","v":{"$error":"#DIV/0!"}}]
[null,null,2,"Componente MANUTENÇÃO - POR POSTO",null,null,null,null,null,null,null,null,{"$f":"M28","v":{"$error":"#DIV/0!"}}]
[null,null,3,"Componente MATERIAL DE CONSUMO ASSOCIADO - POR POSTO",null,null,null,null,null,null,null,null,{"$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"]

{"sheet":"EPI","index":33,"n_rows":37,"n_cols":11,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,6]]}
[]
[]
[]
[null,"EPI - AQUISIÇÃO"]
[]
[]
[null,null,"CATEGORIAS",null,null,null,"QUANTIDADE"]
[]
[null,null,3,{"$f":"'Dados Gerais'!F11","v":"HIGIENIZADOR DE VEÍCULOS"},null,null,{"$f":"'Dados Gerais'!F15","v":11},null,{"$f":"SUM(I14:I24)","v":1315.44},null,{"$f":"ROUND(I9/12,20)","v":109.62}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL POR POSTO","UNIDADE","VALOR"]
[]
[null,null,"P.001","Avental em PVC (forrado), 70 X 120CM de largura e comprimento (aproximadamente), corpo inteiro na frente, contendo tiras fixadas no avental, que deverão ser amarradas no pescoço e na cintura. REF.: MAICOL",2,"Unid",10.846666666666669,null,{"$f":"ROUND(E14*G14,2)","v":21.69}]
[null,null,"P.002","Bloqueador solar com fator de proteção solar no mínimo de 30 (UV FPS 30). Inodoro. Bisnagas de 120 ml. Referência: LUVEX.",2,"Bisnaga",20.8,null,{"$f":"ROUND(E15*G15,2)","v":41.6}]
[null,null,"P.003","Boné tipo Árabe confeccionado em helanca com viés na aba, elástico interno traseiro para ajuste de tamanho, fechamento da saia em velcro. MARCA(S) DE REFERÊNCIA: Nexus",1,"Unid",11.61,null,11.61]
[null,null,"P.005","Calçado de segurança tipo sapato com resistência a objetos pontiagudos, fechamento em elástico, Colarinho acolchoado, couro preto, forração em tecido, biqueira POLIPROPILENO, Palmilha higiênica antibacteriana, palmilha de montagem têxtil, solado de PU (poliuretano), bidensidade, sem cadarço. Em conformidade com a NBR ISO 20347:2015. Ref.  MARLUVAS 95S19 BP.",2,"Par",127.86,null,255.72]
[null,null,"P.008","Luva de segurança em borracha nitrílica, na cor verde, sem forro. Superfície externa antiderrapante. Cano longo (46cm) e espessura mínima de 0,55mm. Ref.: Danny Nitriflex",12,"Par",34.11,null,409.32]
[null,null,"P.009","Óculos de segurança constituídos de armação e visor confeccionados em uma única peça de policarbonato CINZA, anti-risco, apoio nasal de plástico maleável ou elastômero. Hastes tipo espátula confeccionadas de material plástico, com acabamento emborrachado, articuladas através de parafusos metálicos. Resistente a alto impacto, devendo apresentar a marcação na lente em conformidade com a norma ANSI/ISEA Z87.1-2015. Ref.: 3M, modelo Securefit 400.",2,"Unid",59.02,null,118.04]
[null,null,"P.010","Óculos de segurança constituídos de armação e visor confeccionados em uma única peça de policarbonato INCOLOR, anti-risco, apoio nasal de plástico maleável ou elastômero. Hastes tipo espátula confeccionadas de material plástico, com acabamento emborrachado, articuladas através de parafusos metálicos. Resistente a alto impacto, devendo apresentar a marcação na lente em conformidade com a norma ANSI/ISEA Z87.1-2015. Ref.: 3M, modelo Securefit 400.",2,"Unid",55.833333333333336,null,111.67]
[null,null,"P.012","Protetor auditivo, do tipo concha, constituído por duas conchas em plásticos, apresentando almofadas de espuma em suas laterais e em seu interior, haste de sustentação (acima da cabeça) em plástico rígido almofadado e metal que mantém as conchas seladas contra a região das orelhas do usuário e que sustenta as conchas.  Atenuação mínima de 20 dB(A) pelo método NRRsf. Ref.: 3M modelo Muffler",1,"Unid",87.006666666666661,null,87.01]
[null,null,"P.013","Protetor auditivo, do tipo inserção pré-moldado, de silicone, lavável, com cordão e tamanho único,  com proteção mínima de 18 dB(A) de atenuação pelo método NRRsf. Ref: 3M",3,"Unid",5.1966666666666663,null,15.59]
[null,null,"P.015","Respirador purificador de ar tipo, peça semifacial filtrante para partículas (PFF2), com formato dobrável, solda ultra-sônica em todo o seu perímetro. Fita elástica branca fixada nas laterais externas do respirador, perfazendo uma alça na para fixação na parte superior da cabeça e a outra na parte inferior, para fixação na altura da nuca do usuário. A parte superior externa da peça possui tira de material metálico moldável, utilizada para ajuste no septo nasal. Dispositivo de material plástico na face lateral do respirador dotado internamente de válvula de exalação. DEVERÁ APRESENTAR O SELO DE APROVAÇÃO DO INMETRO. Ref.: 3M ",9,"Unid",5.9209999999999994,null,{"$f":"ROUND(E23*G23,2)","v":53.29}]
[null,null,"P.016","Bota em PVC, impermeável, forrada internamente, cano médio, resistência ao escorregamento do solado SRC. Ref. MARLUVAS",2,"Unid",94.95,null,189.9]
[]
[null,null,"CATEGORIAS",null,null,null,"QUANTIDADE"]
[]
[null,null,2,{"$f":"'Dados Gerais'!E11","v":"MOTORISTA EXECUTIVO"},null,null,{"$f":"'Dados Gerais'!E15","v":95},null,{"$f":"SUM(I35:I37)","v":192.9},null,{"$f":"ROUND(I28/12,2)","v":16.079999999999998}]
[null,null,5,{"$f":"'Dados Gerais'!H11","v":"MOTORISTA EXECUTIVO - PLANTONISTA DIURNO"},null,null,{"$f":"'Dados Gerais'!H15","v":0}]
[null,null,6,{"$f":"'Dados Gerais'!I11","v":"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"},null,null,{"$f":"'Dados Gerais'!H16","v":0}]
[]
[]
[null,null,"ITEM","DESCRIÇÃO","QUANT ANUAL POR POSTO","UNIDADE","VALOR"]
[]
[null,null,"U.002","Mascara Cirúrgica Tripla, fabricada em não tecido, 100% polipropileno, não estéril, tripla camada com filtro, três pregas horizontais, clipe nasal, soldada eletronicamente por ultrassom, cor: branca. Descartável e de uso único. Caixa com 50 unidades cada. Ref.: Descarpack ou similar",3,"Caixa",20.350000000000001,null,{"$f":"ROUND(E35*G35,2)","v":61.05},null,{"$f":"G35*E35","v":61.050000000000004}]
[null,null,"U.003","Óculos de segurança modelo ampla-visão constituídos de armação confeccionada em uma única peça de polipropileno na cor cinza recoberta com borracha macia que se acomoda à face do usuário, visor de policarbonato incolor, sistema de ventilação indireta composta por pequenos orifícios, distribuídos na parte superior e inferior da armação, ajuste à face do usuário através de tirante elástico dotado de presilhas plásticas nas extremidades que se encaixam nas extremidades da armação. Ref. Danny, modelo Plutão",1,"Unid",95.48,null,{"$f":"ROUND(E36*G36,2)","v":95.48},null,{"$f":"G36*E36","v":95.48}]
[null,null,"U.006","Luva descartável, em látex, hipoalergênica, sem pó (poder-free), não estéril, ambidestra, fornecida em caixas com 100 unidades cada. Ref.: DESCARPACK, CA 44050",1,"Caixa",36.370000000000005,null,{"$f":"ROUND(E37*G37,2)","v":36.369999999999997},null,{"$f":"G37*E37","v":36.370000000000005}]

{"sheet":"Não Rel - SREP","index":34,"n_rows":75,"n_cols":13,"rows_kept":75,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,12]]}
[]
[]
[]
[null,"SISTEMA DE REGISTRO ELETRÔNICO DE PRESENÇA - SREP"]
[]
[]
[null,null,"PAGAMENTO DA DEPRECIAÇÃO"]
[null,"Cód.","ITEM","DESCRIÇÃO","QUANT ANUAL","VALOR DE AQ.","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE"]
[]
[null,"10.01.01","B.001","Equipamento de Registro Eletrônico de Ponto, de parede, com teclado externo e leitor biométrico, em conformidade com a Portaria 1.510/2009 do MT",2,1705.92,0.1,5,{"$f":"F10*(1-G10)/(H10*12)","v":25.588800000000003},{"$f":"ROUND(I10*E10,3)","v":51.177999999999997},{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(J10*(1+K10),2)","v":63.31},"COTAÇÃO"]
[]
[]
[null,null,"PAGAMENTO DA MANUTENÇÃO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,"K (calculado)","MENSAL DEPR.","% MAN X DEP","MENSAL MAN.","BDI (%)","PREÇO TOTAL"]
[]
[null,null,null,"Todos os itens",null,null,{"$f":"H23","v":1.9000396799999999},{"$f":"J10","v":51.177999999999997},{"$f":"G16","v":1.9000396799999999},{"$f":"H16*G16","v":97.240230743039987},{"$f":"K10","v":0.23699999999999999},{"$f":"ROUND(J16*(1+K16),2)","v":120.29}]
[]
[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,{"$f":"E19*F19*G19*H19*E21*F21*G21*H21*E23*F23*G23","v":1.9000396799999999}]
[]
[]
[null,null,"PAGAMENTO DO SOFTWARE"]
[null,"Cód.","ITEM","DESCRIÇÃO",null,null,null,"QUANTIDADE","UNIDADE","UNIT. MENSAL","BDI (%)","PREÇO TOTAL"]
[]
[null,"10.03.01","B.002","Software Ponto Secullum 4 - até 200 usuário - manutenção e suporte técnico com backup - Web Nuvem - Mensalidade",null,null,null,1,"Licença/mês",823.53,{"$f":"K35","v":0.23699999999999999},{"$f":"ROUND(H29*J29*(1+K29),2)","v":1018.71},"COTAÇÃO"]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,"Cód.","ITEM","DESCRIÇÃO",null,"QUANTID/ANO","UNIDADE","VALOR DE AQ.","ANUAL MAT","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
[]
[null,"10.04.01","B.003","Bobina térmica específica para o registrador eletrônico de ponto, com papel termossensível",null,{"$f":"ROUNDUP((SUM(Resumo!E8:E12)*4*0.07*52*6/300),0)","v":36},"Bobina",34.1,{"$f":"H35*F35","v":1227.6000000000001},{"$f":"I35/12","v":102.30000000000001},{"$f":"K16","v":0.23699999999999999},{"$f":"ROUNDUP(J35*(1+K35),2)","v":126.55000000000001},"COTAÇÃO"]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,1,"Componente DEPRECIAÇÃO",null,null,null,null,null,null,null,{"$f":"L10","v":63.31}]
[null,null,2,"Componente MANUTENÇÃO",null,null,null,null,null,null,null,{"$f":"L16","v":120.29}]
[null,null,3,"Componente SOFTWARE",null,null,null,null,null,null,null,{"$f":"L29","v":1018.71}]
[null,null,4,"Componente MATERIAL DE CONSUMO ASSOCIADO",null,null,null,null,null,null,null,{"$f":"L35","v":126.55000000000001}]
[]
[null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(L40:L45),2)","v":1328.86}]
[null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(L46*12,2)","v":15946.32}]
[]
[]
[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","Condições de Trab","K4",null,"Tempo Vida (anos)","K6","Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,"Em espera",0.4,null,1,0.6,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Considerado o valor médio de 0,85","Caminhão-comum",0.8,"Leves",0.8,null,2,0.7,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador médio","Fora-de-estrada",1,"Médias",1,null,3,0.8,"Médio (10º a 30º C)",1]
[null,null,"K3","Consideradas ferramentas de primeira qualidade","Carregadeira",1,"Pesadas",1.4,null,4,0.9,"Frio (< 10º C)",1.2]
[null,null,"K4","Há todo o tipo de trabalho, foi considerado condições pesadas","Escavadeira",1.4,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal","Motoescrêiper",1.1000000000000001,null,null,null,6,1,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos","Trator de esteira",1.2,"Manutenção","K5",null,7,1,"Folgado",0.9]
[null,null,"K7","44h por dia, 252 dias por ano",null,null,"Excelente",0.6,null,8,1.2,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C","Qualid do Operador","K2","Boa",0.8,null,9,1.3,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente com pressa","Excelente",0.8,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio","Boa",0.9,"Ruim ",1.5,null,11,2,"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,"Inexistente",3,null,15,2,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,"Horas de Uso ","K7",6000,1,null,"Pouco ",1]
[null,null,null,null,null,null,1000,0.5,8000,1.3]
[null,null,null,null,"Qualidade do Equip","K3",2000,0.5,10000,1.6,null,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,3000,0.6,12000,1.9,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,4000,0.7,15000,2.2999999999999998,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,5000,0.9,20000,3,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":35,"n_rows":69,"n_cols":14,"rows_kept":69,"cut":false,"hidden":false,"merged":[[2,1,2,3],[3,1,3,13]]}
[]
[]
[]
[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","VALOR DE AQ.","% RESIDUAL","VIDA ÚTIL","DEP. MENSAL","CUSTO TOTAL","BDI (%)","PREÇO TOTAL","FONTE","REFERÊNCIA"]
[]
[null,null,"E.001","Aspirador profissional de pó e água, 50L, com no mínimo 1.400W de potência (Referência - Eletrolux Ultralux 50)",1,1301,0.1,5,{"$f":"F10*(1-G10)/(H10*12)","v":19.515000000000001},{"$f":"I10*E10","v":19.515000000000001},{"$f":"'BDI - Geral'!$E$27","v":0.23699999999999999},{"$f":"ROUND(J10*(1+K10),2)","v":24.14},"Cotação"]
[]
[]
[]
[null,null,"PAGAMENTO DA MANUTENÇÃO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,"K (calculado)","MENSAL DEPR.","% MAN X DEP","BDI (%)",null,"PREÇO TOTAL"]
[]
[null,null,null,null,null,null,{"$f":"H24","v":0.35925120000000005},{"$f":"SUM(J10:J12)","v":19.515000000000001},{"$f":"G17","v":0.35925120000000005},{"$f":"'BDI - Geral'!$E$27","v":0.23699999999999999},null,{"$f":"H17*G17*(1+J17)","v":8.6723437268160026}]
[]
[null,null,null,null,"K1","K2","K3","K4"]
[null,null,null,null,0.8,0.9,0.8,1]
[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,{"$f":"E20*F20*G20*H20*E22*F22*G22*H22*E24*F24*G24","v":0.35925120000000005}]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,"CÓD.","ITEM","DESCRIÇÃO",null,null,null,"QUANTID/ANO","UNIDADE","VALOR DE AQ.","MENSAL MAT","BDI (%)","PREÇO TOTAL"]
[]
[]
[]
[]
[null,null,"MATERIAL DE CONSUMO ASSOCIADO"]
[null,null,"ITEM","DESCRIÇÃO",null,null,null,null,null,null,null,null,"PREÇO TOTAL"]
[]
[null,null,1,"Componente DEPRECIAÇÃO",null,null,null,null,null,null,null,null,{"$f":"ROUND(SUM(L10:L11),2)","v":24.14}]
[null,null,2,"Componente MANUTENÇÃO",null,null,null,null,null,null,null,null,{"$f":"L17","v":8.6723437268160026}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(M35:M39),2)","v":32.81}]
[null,null,null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(M40*12,2)","v":393.72}]
[]
[]
[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","Temperatura","K8"]
[null,null,null,null,"Guindaste",0.5,null,"Em espera",0.4,null,1,0.6,"Muito quente (> 40º C)",1.3]
[null,null,"K1","Considerado o valor de equipamento comum - 0,80","Caminhão-comum",0.8,null,"Leves",0.8,null,2,0.7,"Quente (30º a 40º C)",1.1000000000000001]
[null,null,"K2","Considerado o operador bom - 0,90","Fora-de-estrada",1,null,"Médias",1,null,3,0.8,"Médio (10º a 30º C)",1]
[null,null,"K3","Considerado equipamento de primeira qualidade - 0,80","Carregadeira",1,null,"Pesadas",1.4,null,4,0.9,"Frio (< 10º C)",1.2]
[null,null,"K4","Há todo o tipo de trabalho, foi considerado o valor médio - 1,00","Escavadeira",1.4,null,"Severas",2,null,5,1]
[null,null,"K5","Considerando manutenção normal - 1,00","Motoescrêiper",1.1000000000000001,null,null,null,null,6,1,"Ritmo de Trabalho","K9"]
[null,null,"K6","Equipamentos novos - 0,60","Trator de esteira",1.2,null,"Manutenção","K5",null,7,1,"Folgado",0.9]
[null,null,"K7","100h por mês, 1200h por ano - 0,50",null,null,null,"Excelente",0.6,null,8,1.2,"Médio ",1]
[null,null,"K8","Clima quente, acima de 30º C - 1,10","Qualid do Operador","K2",null,"Boa",0.8,null,9,1.3,"Com pressa",1.5]
[null,null,"K9","Ritmo de trabalho usualmente com pressa - 1,50","Excelente",0.8,null,"Média",1,null,10,1.4]
[null,null,"K10","Considerado o operador médio - 0,90","Boa",0.9,null,"Ruim ",1.5,null,11,2,"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,"Grande ",0.8]
[null,null,null,null,"Ruim",1.2,null,null,null,null,null,null,"Médio     ",0.9]
[null,null,null,null,"Péssima",2,null,"Horas de Uso ","K7",6000,1,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,"Tipo do Serviço","K11"]
[null,null,null,null,"De primeira",0.8,null,3000,0.6,12000,1.9,null,"Mina ou Pedreira",0.8]
[null,null,null,null,"Média",1,null,4000,0.7,15000,2.2999999999999998,null,"Construção Geral",1]
[null,null,null,null,"Ruim",1.5,null,5000,0.9,20000,3,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,"MATERIAIS NÃO RELACIONADOS DIRETAMENTE A UM POSTO DE TRABALHO - AQUISIÇÃO"]
[]
[]
[null,null,"ITEM","CÓDIGO","DESCRIÇÃO","QUANT ANUAL","UNIDADE","CUSTO UNITÁRIO","CUSTO ANUAL","BDI (%)","PREÇO TOTAL"]
[]
[null,null,1,"M.001","Limpa pneus - Abrilhantador de pneus líquido, de pronto uso, para conservação de pneus e emborrachados. Produto deve ser atóxico, biodegradável e não abrasivo",40,"litro",12.72,{"$f":"F9*H9","v":508.8},{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"ROUND(I9*(1+J9),2)","v":629.39}]
[null,null,2,"M.002","Vassoura pita - Vassoura com base em plástico e cabo rosqueado, formato retangular, extremidades circundadas, cerdas de fibra de pita com, no mínimo, 6 cm de comprimento e média maciez. Medidas: base de plástico com medidas aproximadas de: 27 cm x 8,5 cm (comprimento x largura); cabo com no mínimo 1,60 cm de comprimento",50,"unid",36.94,1847,{"$f":"J9","v":0.23699999999999999},2284.7399999999998]
[null,null,3,"M.003","Detergente líquido para limpeza de carrocerias - Detergente automotivo com formulação concentrada (diluição de 1x100) para a limpeza de toda parte externa e com alto poder de espuma. Produto deve ser atóxico, biodegradável e não abrasivo, com certificação de sustentabilidade e respeito às normas da Agência de Vigilância Sanitária (ANVISA), para produtos de limpeza e conservação",140,"litro",39.86,5580.4,{"$f":"J10","v":0.23699999999999999},6902.95]
[null,null,4,"M.004","Saco de pano algodão alvejado - 100% algodão, alvejado; comprovação de uso de matériaprima adequada do ponto de vista ambiental, com medida\naproximada de 75 cm x 50 cm",115,"unid",6.5,747.5,0.23699999999999999,924.66]
[null,null,5,"M.005","Flanela para limpeza - 100% algodão, branca, tamanho 59cm X 39cm com tolerância de +/- 2cm",20,"unid",6.62,132.4,0.23699999999999999,163.78]
[null,null,6,"M.006","Sabão de coco em tablete - 200 g - Sabão de coco em barra, devendo ser atóxico e biodegradável; comprovado processo de fabricação e utilização sustentável do ponto de vista ambiental e respeito às normas da Agência Nacional de Vigilância Sanitária (ANVISA), para produtos de limpeza e conservação",20,"unid",6.28,125.60000000000001,0.23699999999999999,155.37]
[null,null,7,"M.007","Álcool antisséptico a 70% (p/p) - Álcool etílico hidratado 70% INPM, líquido, translúcido e isento de material em suspensão",5,"litro",10.89,54.45,0.23699999999999999,67.349999999999994]
[null,null,8,"M.008","Escova de fibra vegetal de coco - Escova circular de fibra natural de coco, com arame galvanizado, com cerdas grandes (altura: 6 cm\ne diâmetro: 12 a 15 cm)",35,"unid",12.63,442.05,0.23699999999999999,546.82000000000005]
[null,null,9,"M.009","Borrifador de água - Borrifador ou pulverizador manual de plástico, com válvula \"spray\", bico ajustável e alavanca ergonômica para facilitar o manuseio (recipiente com 500 a 1000 mL, aproximadamente)",5,"unid",13.17,65.849999999999994,0.23699999999999999,81.459999999999994]
[null,null,10,"M.010","Balde de plástico capacidade  - Produzido em polietileno de alta densidade e resistência, com alça em aço galvanizado, capacidade\nde 10L a 12L. Fabricado em material reciclável e atóxico",10,"unid",28.22,282.2,0.23699999999999999,349.08]
[null,null,11,"M.011","Mangueira lonada emborrachada 3/8\" (p/ ar comprimido) - Mangueira lonada dotada de três camadas: uma camada interna emborrachada flexível, uma camada intermediária de fio de poliéster trançado e uma camada externa emborrachada flexível",60,"metro",14.05,843,0.23699999999999999,1042.79]
[null,null,12,"M.012","Mangueira de alta pressão (p/ água) - Mangueira de alta pressão (água), ½” (meia polegada), para suportar, no mínimo, 2.300 PSI ou 160 BAR",30,"metro",18.600000000000001,558,0.23699999999999999,690.25]
[null,null,13,"M.013","Esponja - Esponja para lavar veículos, espuma de poliuretano, dimensões: 13cm x 20cm x 6cm",115,"unid",22.97,2641.5499999999997,0.23699999999999999,3267.6]
[]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(SUM(K9:K21)/12,2)","v":1425.52}]
[null,null,null,null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(K23*12,2)","v":17106.240000000002}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,H9:H22)","v":229.45},{"$f":"SUM(I9:I21)","v":13828.800000000001}]

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[]
[]
[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":"#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(I9*(1+J9),2)","v":{"$error":"#REF!"}},null,null,{"$f":"F9*$H$19","v":35}]
[null,null,null,"S.002","SERVIÇO DE TRANSPORTE EM CAMINHÃO BAÚ, CONSIDERADAS VIAGENS COMPLETAS, SAINDO DA SEDE DA EMPRESA, INDO ÀS DEPENDÊNCIAS DA CÂMARA INDICADAS EM CADA SOLICITAÇÃO, COM MOTORISTA CEDIDO PELA EMPRESA",50,"viagem",1215.69,60784.5,{"$f":"J9","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,35]
[null,null,null,"S.003","TAXA PÚBLICA PARA DISPOSIÇÃO FINAL DE RESÍDUOS ( ADASA/SLU)",180,"ton",26.27,4728.6000000000004,{"$f":"J10","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,125.99999999999999]
[null,null,null,"S.004","SERVIÇO DE CAMINHÃO MUNCK COM CESTO ELEVATÓRIO  ",36,"diaria",1776.25,63945,{"$f":"J11","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,25.2]
[null,null,null,"S.005","SERVIÇO DE TOMOGRAFIA DE ARVORES",20,"árvore",855.32,17106.400000000001,{"$f":"J12","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,14]
[null,null,null,"S.006","ANALISE DE SOLO SOB DEMANDA",5,"unid",72.66,363.29999999999995,{"$f":"J13","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,3.5]
[]
[]
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[null,null,null,null,null,null,null,"Fator de Demanda",null,"SOMATÓRIO TOTAL ANUAL",{"$f":"ROUND(K17*12,2)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,0.7]
[null,null,null,null,null,null,null,null,null,"MENSAL AJUSTADO",{"$f":"ROUND(K17*H19,2)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,"ANUAL AJUSTADO",{"$f":"ROUND(K20*12,2)","v":{"$error":"#REF!"}}]

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[]
[null,"ADICIONAL NOTURNO SOB DEMANDA"]
[]
[]
[null,null,"CATEGORIAS",null,"QTDE DE POSTOS","HORAS / MÊS (por posto)","TOTAL HORAS / MÊS","% NOTURNA"]
[]
[null,null,1,{"$f":"HLOOKUP($C8,'Dados Gerais'!$D$6:$BW$11,6)","v":"OPERADOR DE TRÁFEGO"},1,352,{"$f":"E8*F8","v":352},0.2]
[null,null,2,{"$f":"HLOOKUP($C9,'Dados Gerais'!$D$6:$BW$11,6)","v":"MOTORISTA EXECUTIVO"},1,1408,{"$f":"E9*F9","v":1408},0.2]
[null,null,4,{"$f":"HLOOKUP($C10,'Dados Gerais'!$D$6:$BW$11,6)","v":"ENCARREGADO"},1,176,{"$f":"E10*F10","v":176},0.2]
[null,null,6,{"$f":"HLOOKUP($C11,'Dados Gerais'!$D$6:$BW$11,6)","v":"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO"},1,0,{"$f":"E11*F11","v":0},0.2]
[]
[]
[null,null,"AJUSTE DE HORAS FICTAS",null,"AJUSTE H.NOT","HORA NORMAL","H.FICTAS/MÊS","H.ÚTEIS/MÊS"]
[]
[null,null,{"$f":"C8","v":1},{"$f":"D8","v":"OPERADOR DE TRÁFEGO"},60,52.5,{"$f":"G8*(E16/F16)","v":402.28571428571428},{"$f":"HLOOKUP(C16,'Dados Gerais'!$D$6:$BW$20,14,0)","v":200}]
[null,null,{"$f":"C9","v":2},{"$f":"D9","v":"MOTORISTA EXECUTIVO"},{"$f":"E16","v":60},{"$f":"F16","v":52.5},{"$f":"G9*(E17/F17)","v":1609.1428571428571},{"$f":"HLOOKUP(C17,'Dados Gerais'!$D$6:$BW$20,14,0)","v":220}]
[null,null,{"$f":"C10","v":4},"ENCARREGADO",{"$f":"E16","v":60},{"$f":"F16","v":52.5},{"$f":"G10*(E18/F18)","v":201.14285714285714},{"$f":"HLOOKUP(C18,'Dados Gerais'!$D$6:$BW$20,14,0)","v":200}]
[null,null,6,"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO",{"$f":"E17","v":60},{"$f":"F17","v":52.5},{"$f":"G11*(E19/F19)","v":0},{"$f":"HLOOKUP(C19,'Dados Gerais'!$D$6:$BW$20,14,0)","v":180}]
[]
[]
[null,null,"VALOR DO ADICIONAL NOTURNO",null,null,"SALÁRIO MÊS","VL.H.NORMAL","ADIC.H.FICTAS"]
[]
[null,null,{"$f":"C16","v":1},{"$f":"D16","v":"OPERADOR DE TRÁFEGO"},null,{"$f":"VLOOKUP(C24,Remunerações!$C$4:$K$9,9,0)-VLOOKUP(C24,Remunerações!$C$4:$K$9,7,0)","v":3300.94},{"$f":"F24/H16","v":16.5047},{"$f":"G24*(H8)","v":3.3009400000000002}]
[null,null,{"$f":"C17","v":2},{"$f":"D17","v":"MOTORISTA EXECUTIVO"},null,{"$f":"VLOOKUP(C25,Remunerações!$C$4:$K$9,9,0)-VLOOKUP(C25,Remunerações!$C$4:$K$9,7,0)","v":4135.51},{"$f":"F25/H17","v":18.797772727272729},{"$f":"G25*(H9)","v":3.759554545454546}]
[null,null,{"$f":"C18","v":4},"ENCARREGADO",null,{"$f":"VLOOKUP(C26,Remunerações!$C$4:$K$9,9,0)-VLOOKUP(C26,Remunerações!$C$4:$K$9,7,0)","v":5061.17},{"$f":"F26/H18","v":25.30585},{"$f":"G26*(H10)","v":5.0611700000000006}]
[null,null,6,"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO",null,{"$f":"VLOOKUP(C27,Remunerações!$C$4:$K$9,9,0)-VLOOKUP(C27,Remunerações!$C$4:$K$9,7,0)","v":4135.51},{"$f":"F27/H19","v":22.975055555555556},{"$f":"G27*(H11)","v":4.5950111111111118}]
[]
[]
[null,null,"RESUMO DO ADICIONAL NOTURNO SOB DEMANDA"]
[null,null,"TOTAIS MENSAIS",null,null,null,"PREÇO MENSAL"]
[]
[null,null,{"$f":"C24","v":1},{"$f":"D24","v":"OPERADOR DE TRÁFEGO"},null,null,{"$f":"H24*G16","v":1327.9210057142857}]
[null,null,{"$f":"C25","v":2},{"$f":"D25","v":"MOTORISTA EXECUTIVO"},null,null,{"$f":"H25*G17","v":6049.6603428571434}]
[null,null,{"$f":"C26","v":4},"ENCARREGADO",null,null,{"$f":"H26*G18","v":1018.0181942857143}]
[null,null,6,"MOTORISTA EXECUTIVO - PLANTONISTA NOTURNO",null,null,{"$f":"H27*G19","v":0}]
[]
[null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"SUM(G33:G36)","v":8395.5995428571441}]
[]
[]
[null,null,"ENCARGOS SOCIAIS E BDI SOBRE ADICIONAL NOTURNO SOB DEMANDA"]
[null,null,"TOTAIS MENSAIS",null,null,"PERCENTUAIS","PREÇO MENSAL"]
[]
[null,null,null,"ENCARGOS SOCIAIS",null,{"$f":"'Encargos Sociais'!E46","v":0.69689999999999996},{"$f":"F44*G38","v":5850.8933214171439}]
[null,null,null,"BDI",null,{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"F45*(G38+G44)","v":3376.4188088330061}]
[]
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[]
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[]
[]
[null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"G38+G47","v":17622.911673107294}]
[null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"G53*12","v":211474.94007728752}]

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[]
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[]
[null,null,"ENCARGOS SOCIAIS E BDI SOBRE ADICIONAL DE INSALUBRIDADE SOB DEMANDA"]
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[]
[null,null,null,"ENCARGOS SOCIAIS",null,null,{"$f":"'Encargos Sociais'!E46","v":0.69689999999999996},{"$f":"G14*I8","v":196.80456000000001}]
[null,null,null,"BDI",null,null,{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"G15*(I8+H14)","v":113.57148072}]
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[null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"SUM(H14:H16)","v":310.37604071999999}]
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[]
[null,null,"CATEGORIAS",null,"CUSTO DO ADICIONAL (MENSAL)","BDI E ENCARGOS (MENSAL)","TOTAL POR POSTO (MENSAL)","DIAS POR MÊS","VALOR TOTAL DIÁRIO DO ADICIONAL"]
[]
[null,null,2,{"$f":"HLOOKUP($C22,'Dados Gerais'!$D$6:$BW$11,6)","v":"MOTORISTA EXECUTIVO"},{"$f":"I8","v":282.40000000000003},{"$f":"H17","v":310.37604071999999},{"$f":"E22+F22","v":592.77604072000008},{"$f":"'Dados Gerais'!E18","v":22},{"$f":"(G22/H22)","v":26.94436548727273}]
[]
[]
[null,null,null,"QUANTITADE DE POSTOS ENVOLVIDOS NO SERVIÇO","DIAS POR ANO PARA CÁLCULO","EVENTUAIS REFLEXOS (DSR)",{"$f":"I20","v":"VALOR TOTAL DIÁRIO DO ADICIONAL"},"PREVISÃO TOTAL ANUAL DO ADICIONAL","PREVISÃO TOTAL MENSAL DO ADICIONAL"]
[]
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[]
[]
[null,null,"VALOR TOTAL ADICIONAL INSALUBRIDADE SOB DEMANDA (COM ENCARGOS SOCIAIS E BDI INCLUSOS)"]
[]
[]
[null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"I27","v":1616.6619292363639}]
[null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"H33*12","v":19399.943150836367}]

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[]
[null,"DIÁRIAS PARA VIAGENS - SOB DEMANDA"]
[]
[]
[null,null,"CUSTO DA DIÁRIA (ATO DA MESA 33, DE 2012)","DESCONTO   (AUX. ALIMENT.)","DIÁRIA LÍQUIDA","BDI","VALOR COM BDI","QUANTIDADE ANUAL","CUSTO ANUAL PREVISTO"]
[]
[null,null,560,{"$f":"'Dados Gerais'!E92","v":46.65},{"$f":"C8-D8","v":513.35},{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E8*(1+F8)","v":635.01395000000002},10,{"$f":"H8*G8","v":6350.1395000000002}]
[]
[]
[null,null,"VALOR TOTAL ADICIONAL INSALUBRIDADE SOB DEMANDA (COM ENCARGOS SOCIAIS E BDI INCLUSOS)"]
[]
[]
[null,null,null,null,null,null,"SOMATÓRIO TOTAL MENSAL",{"$f":"ROUND(I8/12,2)","v":529.17999999999995}]
[null,null,null,null,null,null,"SOMATÓRIO TOTAL ANUAL",{"$f":"H14*12","v":6350.16}]

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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'!D9:K21,7,0)","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"}}]

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[]
[]
[]
[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":"#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(I9*(1+J9),2)","v":{"$error":"#REF!"}},"Cotação",{"$f":"F9*30/12","v":0},{"$f":"K9*30/12","v":{"$error":"#REF!"}},null,null,{"$f":"H9*(1+J9)*0.6","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,"Unidade",14362.814999999999,{"$f":"H10*F10","v":0},{"$f":"J9","v":{"$error":"#REF!"}},{"$f":"ROUND(I10*(1+J10),2)","v":{"$error":"#REF!"}},"Cotação",{"$f":"F10*30/12","v":0},{"$f":"K10*30/12","v":{"$error":"#REF!"}},null,null,{"$f":"H10*(1+J10)*0.6","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,"Unidade",16546.300000000003,{"$f":"H11*F11","v":0},{"$f":"J10","v":{"$error":"#REF!"}},{"$f":"ROUND(I11*(1+J11),2)","v":{"$error":"#REF!"}},"Cotação",{"$f":"F11*30/12","v":0},{"$f":"K11*30/12","v":{"$error":"#REF!"}},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",17334.09,{"$f":"H12*F12","v":0},{"$f":"J11","v":{"$error":"#REF!"}},{"$f":"ROUND(I12*(1+J12),2)","v":{"$error":"#REF!"}},"Cotação",{"$f":"F12*30/12","v":0},{"$f":"K12*30/12","v":{"$error":"#REF!"}},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",10647.84,{"$f":"H13*F13","v":0},{"$f":"J12","v":{"$error":"#REF!"}},{"$f":"ROUND(I13*(1+J13),2)","v":{"$error":"#REF!"}},"Cotação",{"$f":"F13*30/12","v":0},{"$f":"K13*30/12","v":{"$error":"#REF!"}},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",888.22,{"$f":"H14*F14","v":0},{"$f":"J9","v":{"$error":"#REF!"}},{"$error":"#REF!"},"Cotação",{"$f":"F14*30/12","v":0},{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",902.7,0,{"$f":"J14","v":{"$error":"#REF!"}},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",3004.82,0,{"$error":"#REF!"},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",3242.34,0,{"$error":"#REF!"},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",3630.96,0,{"$error":"#REF!"},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",815.67,0,{"$error":"#REF!"},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,"Unidade",864.67,0,{"$error":"#REF!"},{"$error":"#REF!"},"Cotação",0,{"$error":"#REF!"},null,null,{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,"Fator de Demanda",null,"SOMATÓRIO TOTAL ANUAL",{"$f":"K24*12","v":{"$error":"#REF!"}},null,null,{"$f":"SUM(N9:N20)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,0.6]
[null,null,null,null,null,null,null,null,null,"MENSAL AJUSTADO",{"$f":"ROUND(K24*H26,2)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,"ANUAL AJUSTADO",{"$f":"K27*12","v":{"$error":"#REF!"}}]

{"sheet":"22","index":43,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[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],[17,1,17,3],[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,22,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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":"25","index":46,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[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],[17,1,17,3],[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,25,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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,29,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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":"32","index":53,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":true,"merged":[[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],[17,1,17,3],[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,32,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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,36,null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,6)","v":0},"QUANTIDADE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,10)","v":0}]
[null,"CCT",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,16)","v":0},"DATA-BASE",{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,17)","v":"00:00:00"}]
[]
[null,"MÓDULO 1 - COMPOSIÇÃO DA REMUNERAÇÃO",null,null,null,"Valor"]
[null,null,"A","Salário-Base",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$22,8)","v":0}]
[null,null,"B","Adicional de Periculosidade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,26)","v":0}]
[null,null,"C","Adicional de Insalubridade",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$39,34)","v":0}]
[null,null,"D","Adicional Noturno",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$52,47)","v":{"$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$6:$BH$69,64)","v":{"$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$6:$BH$95,83)","v":0}]
[null,null,"B","Auxílio Alimentação",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$95,90)","v":0}]
[null,null,"C","Assistência Médica e Familiar",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$103,98)","v":0}]
[null,null,"D","Outros (Seguro de vida, auxílio funeral, auxílio odontológico e auxílio creche)",null,{"$f":"HLOOKUP($B$5,'Dados Gerais'!$D$6:$BH$121,115)","v":18.399999999999999},null,"* Nota 1 - O valor informado deverá ser o custo real do benefício (descontado o valor eventualmente pago pelo empregado)."]
[null,null,null,null,null,null,null,"* Nota 2 - Observar a previsão dos benefícios contidos em Acordos, Convenções e Dissídios Coletivos de Trabalho e o disposto no art. 6º da IN 5/2017"]
[null,null,null,"QUADRO-RESUMO DO MÓDULO 2"]
[null,null,null,"2.1 - 13º Salário, Férias e Adicional de Férias - 13º Destacado - Calculado no Módulo 7 ",{"$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":3.9100000000000003E-2}]
[null,null,"A.1","Administração Central",{"$f":"'BDI - Geral'!E8","v":3.3700000000000001E-2}]
[null,null,"A.2","Seguros, Garantias e Riscos",{"$f":"'BDI - Geral'!E9","v":5.4000000000000003E-3}]
[null,null,"B","Lucro",{"$f":"'BDI - Geral'!E11","v":3.7999999999999999E-2}]
[null,null,"C","Tributos",{"$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",{"$f":"'BDI - Geral'!E14","v":4.7000000000000002E-3}]
[]
[null,null,null,"TOTAL DE BDI",{"$f":"'BDI - Geral'!E27","v":0.23699999999999999},{"$f":"E94*E102","v":{"$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",{"$f":"E94","v":0.23699999999999999},{"$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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[]
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