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MAKTUB Assessoria Contábil e Fiscal
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Payroll and HR

Payroll, eSocial, holidays and terminations handled on time and without fines.

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What's included

  • Hiring, payroll and termination
  • eSocial, FGTS Digital and DCTFWeb
  • Holidays, 13th salary and provisions
  • Owner salary (pró-labore) and partner withdrawals

Need something that is not on the list? We quote it separately and only proceed after your written approval — no surprises on the invoice.

Hiring your first employee changes the company's compliance level. It is no longer just tax on revenue: there is payroll, social charges, weekly deadlines and a system — eSocial — that records every event and penalises what is missing.

This is the area where mistakes cost fastest. A tax error surfaces months later in an audit; a payroll error surfaces at termination, with interest, or in a claim years afterwards, when nobody remembers what was agreed.

What we do here is run that whole routine and warn you before each deadline, so that the decision to hire does not turn into a calendar problem.

  1. 1. Hiring

    Employment record, contract, pre-employment medical and the hiring events in eSocial. There is a deadline: the record must exist before the person starts working, and eSocial checks that with a dated event.

  2. 2. Monthly payroll

    Calculation of salary, overtime, allowances, deductions, transport vouchers and benefits. The payslip is issued, the INSS and FGTS payment slips are generated, and the figures feed the month's bookkeeping.

  3. 3. Holidays and thirteenth salary

    Holidays have an accrual period, a granting period and a payment deadline — and paying late doubles the amount due. The thirteenth salary has two instalments with their own dates. These are predictable obligations, which is why we flag them in advance.

  4. 4. eSocial and filings

    Every event — hiring, leave, pay change, termination — becomes a submission with its own deadline. This is where an unsupported company quietly builds up a backlog, because nothing blocks day-to-day operations.

  5. 5. Termination

    Calculation of the amounts due according to the reason for leaving, notice, payment slips, formal sign-off where applicable, and the payment deadline, which is short. A miscalculated termination is the most common source of labour claims.

O que você precisa ter em mãos

  • Documents and bank details for each new hire
  • Agreed terms: role, salary, hours, benefits
  • Time records for the month, where applicable
  • Notices of leave, medical certificates and holidays
  • Notice of any termination as soon as it is decided

Perguntas frequentes

What does an employee cost beyond the salary?
It depends on the regime. Under Simples Nacional the employer's CPP sits inside the DAS for most annexes, which changes the arithmetic considerably compared with Lucro Presumido, where it is paid separately. Add FGTS, holidays plus one third, the thirteenth salary and any agreed benefits. The full projection comes with the proposal.
Can I hire someone as a company instead of an employee?
It depends on how the work actually happens. Where there is personal service, regularity, subordination and payment, the relationship is employment even under a service contract, and reclassification brings every entitlement retroactively. It is not a question of paperwork, but of the real routine.
I am a MEI — can I have an employee?
A MEI may have one employee. From the second onwards, the status must be withdrawn and the business becomes a Microempresa. It is one of the most common reasons for leaving MEI, alongside exceeding the revenue ceiling.
What happens if eSocial filings are late?
Each event carries its own late penalty, and they accumulate quietly because nothing blocks daily operations. The damage usually appears all at once, when someone finally looks at the dashboard.
Do you handle interns and apprentices?
Yes. Internships have their own legislation, require an agreement with an educational institution and create no employment relationship when done correctly — when they are not, they do, with all entitlements. Apprentices have quotas, fixed-term contracts and specific FGTS rules.

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