Calculating Base Compensation

To calculate earnings for employees, the system uses the following earning elements:

Salary

The amount paid depends upon the employee category and is calculated for the payment period.

This table describes the elements that the system uses to calculate salary:

Earning Element	Description
SALARIO MENS	Contains the monthly salary for accumulation monthly rate from Job record.
SALARIO	Used to pay salary for monthly employees.
SALARIO SAFR	Used to pay salary for agricultural workers.
HORASNORMAIS	Used to pay labor hours according to a planned work schedule for hourly employees.
DSR HR NOR	Used to pay rest day hours according to a planned work schedule.

Note:

Delivered earning elements that include the abbreviation MEN, such as PERIC MEN (hazardous bonus monthly) are used to calculate other earnings or deductions that are based on the monthly amount even though the employee does not receive the entire monthly payment.

Commission

Payment of commissions are required only upon conclusion of the transaction to which they refer. Termination of employment does not halt the payment of a commission. Commissions are payable monthly, or within three months of the settlement agreement. To calculate commissions, the system uses the COMISSAO earning, which is populated by positive input for each employee.

DSR Commission - Regarding Weekly Rest

For commissions corresponding to Sundays and holidays, the system uses the earning DSR COMISS to pay the estimated commission, and the DSR COMMISSAO accumulator and FP FM DSR formula.

Minimum Guaranteed

The minimum guaranteed salary is either defined by the Labor Collective Agreement and the professional category, or by the minimum wage. The difference between the salary earned and the minimum guaranteed salary must be paid by the organization and not compensated in future payments.

Formula FP FM MIN GAR compares the commission with the minimum guaranteed value specified on the Union Parameters BRA Page. If the commission is less than the minimum the system adjusts earning MIN GARANTID with the value needed to reach the minimum.

Cost Allowances and Travel Expenses

Cost allowances and travelling expenses may be granted and will be taxed when they exceed 50 percent of the salary value. This table describes earnings for Global Payroll for Brazil:

Earning	Description
DIARIAS VIAG	This earning is used to pay daily amounts in case of trips. Receive days (as units) through Positive Inputs. Formula FP FM DIARIAS checks if the calculated amount is greater than 50% of employee salary. In this case, put zero to this amount and keep the value in variable FP VR DIARIAS>50%. This earning is nontaxable.
DIARIAS>50%	This earning is used to pay daily amounts in case of trips. It receives its value from variable FP VR DIARIAS>50%. This earning is taxable.
AJUDA CUSTO	Earning to pay the cost allowances. This value comes from positive input for each employee.