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Possible impacts of ending the 6x1 work schedule on payroll

The 6×1 work schedule, in which employees work for six consecutive days and rest on the seventh, is widely adopted in sectors that operate continuously, such as retail, bars, restaurants, and telemarketing. Recently, the constitutional amendment proposal (PEC) presented by Congresswoman Erika Hilton (PSOL), which aims to extinguish this schedule and reduce the weekly working hours from 44 to 36, has generated intense debate about its impacts on business.

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In Brazil, the proposal is still under discussion. The change could bring significant benefits for workers, but it also poses considerable challenges for employers, especially in terms of payroll costs. What can already be said is that the transition to a new working time structure requires a balance between the benefits to employees and the economic sustainability of companies.

Here at Pryor Global, our BPS department assists the accounting, tax, financial and payroll areas of companies, meeting the specific needs of each client. We follow national and international accounting, tax and labor standards, promoting compliance and optimizing internal processes.

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According to article 4 of Law No. 14,973/2024, from January 1, 2025 until December 31, 2027, the company that chooses to contribute under the terms of articles 7 to 9 of Law No. 12,546, of December 14, 2011, must sign an agreement in which it undertakes to maintain, in its workforce, throughout each calendar year, an average number of employees equal to or greater than 75% (seventy-five percent) of the average for the immediately preceding calendar year.

If this requirement is not met, the company will lose the right to the contribution on gross revenue in the following calendar year, and will have to pay the contributions provided for in items I and III of article 22 of Law No. 8212/1991, at the rate of 20%.

You can count on Pryor Global to help you with this and other matters.

We offer specialized support in the areas of accounting, tax, finance and payroll, serving international companies from various sectors. With a focus on international standards and process optimization, we provide efficient accounting management, adding value through intelligent solutions and advanced technology for data analysis and processing. Schedule a conversation now!

Source: Page 1 of DOU – Section 1 – Extra Edition A, number 179, of 16/09/2024 – National Press

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