INSS Course in Civil Construction

SERO – CND – INSS in Civil Construction

08 Points in EPC (CRC Continuing Professional Education/CFC)

Legal and Practical Procedures for Regularization of Works based on the new information system for the Federal Revenue through SERO – Updated with the new legislation IN/RFB nº 2021, of 04/16/2021

Those responsible for civil construction works are required to carry out their regularization with the Federal Revenue Service of Brazil by providing proof of payment of social security contributions due and other legal obligations through SERO. The social security legislation applied in the context of civil construction is complex and difficult to apply in practice due to the numerous companies (contractors and subcontractors) involved in carrying out the work.

In the INSS in Civil Construction course we will study the main and accessory obligations arising from registration step by step. CNO of civil construction works with a focus on its regularization with the competent bodies.

Objectives

• Analyze the rules for assessing works in force as of 06/01/2021 with the creation of the Electronic System for Assessment of Works – SERO and DCTFWeb Assessment of Works.
• Analyze the general legislation that regulates social security obligations in civil construction activities, training professionals to correctly comply with the legislation with a focus on regularizing civil construction works;
• Acquire and exercise knowledge for immediate application in your company

Target audience

Managers, bosses, assistants and personnel analysts, accountants, lawyers and professionals related to the area of ​​personnel administration, tax and accounting.

Programmatic Content

1 – Fundamental legislation

• Laws nº 8,212/91 and 12,546/2011
• Decree No. 3,048/99
• IN/RFB nº 2,021/2021 – SERO and DCTFWeb Assessment of Works
• IN/RFB nº 971/2009 etc.

2 – General concepts

• Civil construction work
• Civil construction services
• Civil construction contracts (total and partial contract) etc.

3 – Registration of the civil construction work with the CNO

• Who is responsible for registering the work
• Registration by project or construction contract
• Changes and cancellation of registration
• Office registration

4 – Social security obligations in civil construction work

• Who is responsible for social security obligations
• Preparation of payroll by work and by service provider
• Collection of social security contributions from the work
• Rules for filling out the GFIP/SEFIP by the person responsible for the work and by service providers
• Issuance of invoices for services, materials, etc.

5 – Payroll relief

• Optional application of exemption in accordance with Law No. 13,161/2015 from 12/2015
• Framework for exemption by CNAE group:
• • CNAE Effective as of 04/01/2013
  • CNAE Effective 11/01/2013
  • CNAE Effective 01/01/2014
• Rules for qualifying the work for CEI registration
• New contribution rates for works from 12/01/2015 (Law No. 13,161/2015)
• Exemption rules for works in CNAE groups 421, 422, 429 and 431
• Gross income concept
• Calculation of the calculation basis
• Companies without revenue
• Calculation of social security contributions on payroll and gross revenue
• Collections of GPS x DARF social security contributions
• Additional obligations
• GFIP/SEFIP new guidelines for filling out the file with the exemption rules
• DCTF
• EFD Contributions filling out block “P” – mandatory – validity – delivery deadline – exemption and penalties
• EFD-Reinf and eSocial x DCTFWeb = DARF

6 – INSS retention on services provided and taken

• Services subject to and not subject to retention
• Withholding rates 11% and 3.5%
• Retention of special activity
• Waiver of Withholding
• Subcontracting of services – retention of 11% from
• General aspects of the rules for compensation and refund of retained amounts
• Simples Nacional company
• MEI in civil construction activities
• Calculation of the calculation basis
• Additional obligations
• GFIP/SEFIP – How to fill it out correctly
• eSocial – Mandatory information
• EFD-REINF – Information on Services Provided and Taken
• DCTFWeb – DARF

7 – Regularization of the work

• General guidelines on the administrative process
• Institution of SERO and DCTFWeb Assessment of Works from 06/1/2021 and its general rules for use and generation of work information
• Broadcast deadlines
• Replacement of the Declaration of Information About the Work (DISO)
• Replacement of the Work Regularization Notice (ARO)
• Regularization of the work with regular accounting records
• Regularization of the work by indirect measurement
• New calculation rules for measuring Total Labor Remuneration
• RMT in accordance with the standard of the work, and the remuneration that can be used
• Calculation of remuneration for labor contained in invoice, invoice or receipt for service provision
• Calculation of labor remuneration based on the built area and the standard of the work – Sinduscon CUB Table
• Special situations of regularization of work
• Works carried out with precast and prefabricated materials
• Civil construction work carried out partially during the decadence period
• Practical examples

8 – Issuance of the Work Negative Certificate – CND and Positive Debt Certificate with Negative Effects – CPEND

9 – Decline in Civil Construction

In training you will need to perform simple calculations that can be done with a simple calculator

Instructor

• Lawyer working for 28 years in the area of ​​consultancy and assistance in labor and social security legislation for companies
• Professor of Social Security Law at Universidade Paulista – UNIP and professor at several professional training institutes, promoting the development, training and updating of professionals linked to the areas of Law, Human Resources and Personnel Administration
• Legal Consultant in Labor and Social Security Legislation
• Professor of Professional Education at the IOB group

Important Information

Date: Jul 22, 2026

Schedule: 08h30 to 17h30

Modality: online

Hourly Charge: 8 Hours

The value includes the course, material and certificate in electronic media.

Points in EPC (CRC Continuing Professional Education/CFC): 08 Points
AUD: 08, EXPERT: 08, PROGP: 08, PRORT: 08
Company trained by CRC-SP: Barcino Training and Management Ltda. 00345 SP

Mode: Online broadcasting (The course will be broadcast live, and students will be able to watch by computer with internet access. During classes, it will be possible to interact with the instructor, sending comments and clarifying doubts in real time.

This training can also be conducted in company in face-to-face or online format.

More information about the INSS Course in Civil Construction contact us by phone (11) 3230-2714 or access the link: http://bit.ly/BCN_INSS_ConstrucaoCivil_P