O valor aplicado pela Administração Pública na despesa com pessoal tem um certos limites. De acordo com a Constituição Federal a despesa com pessoal ativo e inativo da União, dos Estados, do Distrito Federal e dos Municípios não poderá exceder os limites estabelecidos em lei complementar. Neste sentido, a Lei de Responsabilidade Fiscal (LRF) regulamentou este comando da Constituição Federal de 1988 .
O QUE DEVE SER COMPUTADO NA DESPESA COM PESSOAL?
De acordo com a LRF a despesa total com pessoal é composta pelo o somatório dos gastos do ente da Federação com os ativos, os inativos e os pensionistas, relativos a mandatos eletivos, cargos, funções ou empregos, civis, militares e de membros de Poder, com quaisquer espécies remuneratórias, tais como vencimentos e vantagens, fixas e variáveis, subsídios, proventos da aposentadoria, reformas e pensões, inclusive adicionais, gratificações, horas extras e vantagens pessoais de qualquer natureza, bem como encargos sociais e contribuições recolhidas pelo ente às entidades de previdência.
Além dessas despesas, os valores dos contratos de terceirização de mão-de-obra que se referem à substituição de servidores e empregados públicos também devem ser computados para fins de apuração do limite da despesa total com pessoal.
O QUE NÃO DEVE SER COMPUTADO NA DESPESA COM PESSOAL?
A LRF permite que sejam deduzidos do cálculo as seguintes despesas com pessoal:
- despesas com indenizações por demissão e incentivo à demissão voluntária;
- despesas decorrentes de decisão judicial;
- as despesas com pessoal cuja competência se refira a exercícios anteriores ao período de apuração;
- despesas com inativos e pensionistas custeadas com recursos vinculados ao regime próprio de previdência do servidor.
- no caso do Distrito Federal e dos Estados do Amapá e Roraima deve-se deduzir a despesa com pessoal custeadas com recursos transferidos pela União.
QUAL O PERÍODO DE APURAÇÃO DA DESPESA COM PESSOAL?
A verificação do limite da despesa com pessoal deve ser realizada quadrimestralmente. No caso dos municípios com população abaixo de 50.000 habitantes esta verificação pode ser semestral.
A divulgação da apuração da despesa com pessoal é evidenciada no Relatório de Gestão Fiscal, mais precisamente no Demonstrativo da Despesa com Pessoal. Este relatório deve ser publicado até 30 dias após o final de cada quadrimestre, observando-se as particularidades dos municípios com população abaixo de 50.000.
A apuração da despesa total com pessoal obedece ao regime de competência. Assim, deve ser apurada somando-se a despesa realizada no mês em referência com as dos onze imediatamente anteriores. O objetivo é amenizar o efeito da sazonalidade.
Exemplificando: Na apuração do limite da despesa com pessoal relativa ao 2º quadrimestre de 2017, o período levado com consideração para aferição do limite será a despesa realizada entre setembro de 2016 a agosto de 2017 (mês de apuração).
O limite da despesa com pessoal é apurado como base a RCL utilizando-se a seguinte fórmula: (DP/RCL)x100
Onde: DP é a despesa com pessoal levando em conta o mês de apuração do limite e RCL é a receita corrente líquida apurada no mesmo período.
QUAIS SÃO OS LIMITES PARA A DESPESA COM PESSOAL?
Agora que você já sabe como se calcula a despesa com pessoal, vejamos agora quais são os limites para esta despesa estabelecidos pela LRF.
A LRF estabelece limites globais e limites específicos para os poderes e órgãos que compõem da Administração Pública.
Os limite globais máximos são:
- para a União é de 50% da RCL
- Para os estados e municípios o limite máximo não poderá exceder a 60% da RCL.
A Lei estabelece ainda a repartição destes limites globais nos seguintes percentuais em relação à receita corrente líquida (RCL):
Fonte: Lei de Responsabilidade Fiscal Conforme visto anteriormente a verificação do cumprimento dos limites estabelecidos na LRF será realizada ao final de cada quadrimestre (ou a cada semestre no caso dos municípios com população abaixo de 50.000 habitantes).
Se verificado que que o montante da despesa total com pessoal ultrapassou 90% (noventa por cento) do limite máximo o Tribunal de Contas aterrará o Poder ou Órgão quanto ao atingimento do chamado LIMITE DE ALERTA.
Os limites máximos e prudencial serão comentados a seguir.
COMO DEVE SER O CONTROLE DA DESPESA COM PESSOAL?
A LRF considera que é nulo de pleno direito o ato que provoque aumento da despesa com pessoal e não contenha à estimativa do impacto orçamentário-financeiro e declaração do ordenador de cumprimento das metas fiscais e a adequação do gastos com a LOA, LDO e PPA.
Também é considero nulo de pleno direito o ato que resulte aumento da despesa com pessoal expedido nos cento e oitenta dias anteriores ao final do mandato do titular do respectivo Poder ou órgão. A Lei nº 10.028, /2000, Lei de Crimes Fiscais, considera como crime contas as finanças públicas: “Ordenar, autorizar ou executar ato que acarrete aumento de despesa total com pessoal, nos cento e oitenta dias anteriores ao final do mandato ou da legislatura”
Conforme visto no início deste artigo a verificação do cumprimento dos limites estabelecidos na LRF será realizada ao final de cada quadrimestre (ou a cada semestre no caso dos municípios com população abaixo de 50.000 habitantes).
VEDAÇÕES PELO DESCUMPRIMENTO DO LIMITE PRUDENCIAL
Se a despesa total com pessoal exceder a 95% do limite (LIMITE PRUDENCIAL) fica vedado ao Poder ou órgão que houver incorrido no excesso:
- Concessão de vantagem, aumento, reajuste ou adequação de remuneração a qualquer título, salvo os derivados de sentença judicial ou de determinação legal ou contratual, ressalvada a revisão geral prevista no inciso X do art. 37 da Constituição;
- criação de cargo, emprego ou função;
- alteração de estrutura de carreira que implique aumento de despesa;
- provimento de cargo público, admissão ou contratação de pessoal a qualquer título, ressalvada a reposição decorrente de aposentadoria ou falecimento de servidores das áreas de educação, saúde e segurança;
- contratação de hora extra, salvo no caso convocação extraordinária da Assembleia Legislativa e as situações previstas na lei de diretrizes orçamentárias.
RECONDUÇÃO DA DESPESA COM PESSOAL AO LIMITE
Se a despesa total com pessoal ultrapassar o LIMITE MÁXIMO definido pela LRF, o percentual excedente deve ser eliminado nos dois quadrimestres seguintes, sendo pelo menos um terço do % excedente logo no quadrimestre subsequente ao da apuração.
A Constituição Federal estabelece como providencias a serem adotadas para recondução da despesa com pessoal no prazo acima descrito:
- redução em pelo menos vinte por cento das despesas com cargos em comissão e funções de confiança;
- exoneração dos servidores não estáveis.
Exemplificando: Imagine que o poder executivo de um estado da Federação ao final do 1° quadrimestre do exercício 20X1, apurou uma RCL no valor de $100.000, e uma despesa com pessoal no montante de $55.000. Sua despesa com pessoal atingiu o percentual de 55% ($55.000÷$100.00×100). O valor do percentual excedente á de 6% (55% – 49%, limite máximo para os estados). Assim o poder executivo do estadual deverá retornar aos patamares aceitáveis até o final do 3° quadrimestre do exercício de 20X1 (dois quadrimestres após a identificação do excesso), para isso deverá eliminar pelo menos 1/3 do excesso (2%) no primeiro quadrimestre, e 2/3 (4%) até final do 2° quadrimestre de 20X1.
VEDAÇÕES PELO DESCUMPRIMENTO DO LIMITE MÁXIMO
Caso o Poder ou Órgão não alcance a redução no prazo estabelecido, e enquanto perdurar o excesso, o ente não poderá:
- Receber transferências voluntárias que são repasses de de outros entes governamentais geralmente na forma de convênios firmados. Contudo, para fins da aplicação das sanções de suspensão de transferências voluntárias constantes na LRF, excetuam-se aquelas relativas a ações de educação, saúde e assistência social.;
- obter garantia, direta ou indireta, de outro ente para realização de operações de crédito, geralamente na forma de empréstimos;
- contratar operações de crédito, ressalvadas as destinadas ao refinanciamento da dívida mobiliária e as que visem à redução das despesas com pessoal.
Estas restrições aplicam-se imediatamente se a despesa total com pessoal exceder o limite no primeiro quadrimestre do último ano do mandato dos titulares de Poder ou órgão.
Leia também: Regime Orçamentário X Regime Patrimonial. Saiba qual deles tem impacto sobre a Receita Corrente Líquida.
Uma ótima oportunidade para entender mais sobre as disposições da LRF é é através do livro: Descomplicando a Lei Responsabilidade Fiscal.
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