PODER JUDICIRIO

JUSTIA DO TRABALHO
CONSELHO SUPERIOR DA JUSTIA DO TRABALHO
TABELA NICA DE ATUALIZAO E CONVERSO DE DBITOS TRABALHISTAS
TABELA VIGENTE EM SETEMBRO DE 2006
Ms/Ano
JAN
FEV
MAR
ABR
MAI
JUN
JUL
AGO
SET
OUT
NOV
DEZ
Ms/Ano
JAN
FEV
MAR
ABR
MAI
JUN
JUL
AGO
SET
OUT
NOV
DEZ

1993
1994
1995
1996
1997
1998
1999
2000
0,000212188
0,008241131
2,156092599
1,638086467
1,494807787
1,361577576
1,263130943
1,194680914
0,000167393
0,005826591
2,111719047
1,617821633
1,483768549
1,346152020
1,256642896
1,192119050
0,000132431
0,004166017
2,073298748
1,602398547
1,474016456
1,340173506
1,246301089
1,189350243
0,000105263
0,002936917
2,026688955
1,589461916
1,464765000
1,328226112
1,231992726
1,186689685
0,000082096
0,002012001
1,958783797
1,579044957
1,455723501
1,321986337
1,224532871
1,185147807
0,000063798
0,001373942
1,897180451
1,569801963
1,446532236
1,316007714
1,217518746
1,182201760
0,000049045
2,572482000
1,843958283
1,560285780
1,437140522
1,309573778
1,213746422
1,179677251
0,037620000
2,449371638
1,790415896
1,551209652
1,427745954
1,302406634
1,210196914
1,177855109
0,028213705
2,398259922
1,744968199
1,541536511
1,418849766
1,297542148
1,206643350
1,175474773
0,020958034
2,341156767
1,711771808
1,531398651
1,409723218
1,291713935
1,203376183
1,174255895
0,015350497
2,282828224
1,683919775
1,520120875
1,400545443
1,280329247
1,200656696
1,172712605
0,011273867
2,218039296
1,660036825
1,507838026
1,379393819
1,272521058
1,198262567
1,171310547
2004
2005
2006
1,063387208
1,044395726
1,015617927
1,062027813
1,042435946
1,013261082
1,061541626
1,041434087
1,012527000
1,059657555
1,038697120
1,010432374
1,058732223
1,036620768
1,009569192
1,057097950
1,034007831
1,007666717
1,055239673
1,030922280
1,005718640
1,053183858
1,028274473
1,003960705
1,051076450
1,024722784
1,001521000
1,049263323
1,022027697
1,048102026
1,019885937
1,046902276
1,017922365
-

Notas Tcnicas:
1.Os coeficientes de atualizao acima consignados atualizam os dbitos trabalhistas desde o primeiro dia do ms/ano indicad
2. Esta Tabela no inclui juros de mora, que devem ser calculados sobre os valores corrigidos, de acordo com a legislao vig
Informaes:
Assessoria Econmica do TST

2001
2002
2003
1,170150927
1,144007432
1,112820196
1,168551181
1,141050969
1,107418210
1,168121312
1,139716361
1,102878761
1,166110937
1,137716256
1,098723389
1,164310912
1,135040964
1,094145484
1,162187595
1,132660113
1,089081257
1,160495593
1,130871075
1,084562967
1,157669721
1,127875438
1,078668046
1,153705589
1,125084104
1,074329902
1,151831559
1,122888856
1,070727973
1,148486019
1,119789279
1,067298742
1,146275999
1,116836364
1,065406580

de o primeiro dia do ms/ano indicado at o ltimo dia do ms de vigncia da Tabela;

idos, de acordo com a legislao vigente em cada perodo;

Planilha Inicial

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

PROCESSO:33/96 DA 33a.VT/RJ
RTE: JOO DA SILVA
RDA: DELTA LTDA.
B
C
PERODO Salrio
MS/ANO
Base
Jan-95 430.00
Feb-95 430.00
Mar-95 430.00
Apr-95 430.00
May-95 500.00
Jun-95 500.00
Jul-95 500.00
Aug-95 500.00
Sep-95 500.00
Oct-95 500.00
Nov-95 500.00
Dec-95 500.00
13/95
500.00
Jan-96 650.00
Feb-96 650.00
Mar-96 650.00
Apr-96 650.00
May-96 650.00
Jun-96 650.00
Totais

D
Adicional
Pericul.30%

129.00
129.00
129.00
129.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
195.00
195.00
195.00
195.00
195.00
195.00

E
Sal.
Hora
2.54
2.54
2.54
2.54
2.95
2.95
2.95
2.95
2.95
2.95
2.95
2.95
2.95
3.84
3.84
3.84
3.84
3.84
3.84

F
H.EXT.
No.
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30
43.30

G
Valor
A 50%
165.03
165.03
165.03
165.03
191.90
191.90
191.90
191.90
191.90
191.90
191.90
191.90
191.90
249.47
249.47
249.47
249.47
249.47
249.47

H
I
H.E.
Valor
No. A 100%
8.00 40.65
8.00 40.65
8.00 40.65
8.00 40.65
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 47.27
8.00 61.45
8.00 61.45
8.00 61.45
8.00 61.45
8.00 61.45
8.00 61.45

J
RSR
Devido

34.28
34.28
34.28
34.28
39.86
39.86
39.86
39.86
39.86
39.86
39.86
39.86
39.86
51.82
51.82
51.82
51.82
51.82
51.82

K
L
M
Subtotal
INSS
Subtotal
1
conf. plan.
2
368.97
36.05
332.92
368.97
36.05
332.92
368.97
36.05
332.92
368.97
36.05
332.92
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
429.03
41.92
387.12
557.74
61.35
496.39
557.74
61.35
496.39
557.74
61.35
496.39
557.74
61.35
496.39
557.74
61.35
496.39
557.74
61.35
496.39
8,683.61
889.55 7,794.06

FRMULAS:

FRMULAS:

D8 = C8*0,30
E8 = (C8+D8)/220
G8 = E8*1,50*F8
I8 = E8*2,00*H8
J8 = (G8+I8)/6
K8 = D8+G8+I8+J8

L8 = conforme planilha INSS

M8 = K8-L8
N8 = K8*0,08 (8%)
O8 =N8*0,40 (40%)
P8 = M8+N8+O8

N
FGTS
8%
29.52
29.52
29.52
29.52
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
34.32
44.62
44.62
44.62
44.62
44.62
44.62
694.69

O
FGTS
40%
11.81
11.81
11.81
11.81
13.73
13.73
13.73
13.73
13.73
13.73
13.73
13.73
13.73
17.85
17.85
17.85
17.85
17.85
17.85
277.88

P
TOTAL
LIQUIDO
374.24
374.24
374.24
374.24
435.17
435.17
435.17
435.17
435.17
435.17
435.17
435.17
435.17
558.86
558.86
558.86
558.86
558.86
558.86
8,766.63

INSS
Empresa/Empregado

1
2
3

PROCESSO:33/96 DA 33a.VT/RJ
RTE: JOO DA SILVA
RDA: DELTA LTDA.

Coluna "K"
da Planilha Inicial

Coluna "K"
da Planilha Inicial

INSS - Empresa/Empregado - conf. lei 10035/00 - devidamente atualizados

5
6

Demonstrativo dos clculos

7
8
9
B
C
10
Perodo
Base Calc.
11
ms/ano
Apurada
12
Jan-95
368.97
13
Feb-95
368.97
14
Mar-95
368.97
15
Apr-95
368.97
16
May-95
429.03
17
Jun-95
429.03
18
Jul-95
429.03
19
Aug-95
429.03
20
Sep-95
429.03
21
Oct-95
429.03
22
Nov-95
429.03
23
Dec-95
429.03
24 13/95
429.03
25
Jan-96
557.74
26
Feb-96
557.74
27
Mar-96
557.74
28
Apr-96
557.74
29
May-96
557.74
30
Jun-96
557.74
31 Valor Resciso
278.87
32

Totais
Tabela s/ RDA
INSS =20%
Seguro = 2%
Terceiros = 5,8%
Total = 27,8%

D
ndice
Aplicado
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
9.77%
11.00%
11.00%
11.00%
11.00%
11.00%
11.00%
8.00%

E=CxD
INSS
A Reter
36.05
36.05
36.05
36.05
41.92
41.92
41.92
41.92
41.92
41.92
41.92
41.92
41.92
61.35
61.35
61.35
61.35
61.35
61.35
22.31

911.86

F
Base INSS
RDA.
368.97
368.97
368.97
368.97
429.03
429.03
429.03
429.03
429.03
429.03
429.03
429.03
429.03
557.74
557.74
557.74
557.74
557.74
557.74
278.87

G
ndice
Aplicado
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%
27.80%

H=FxG
INSS Rda.
A Reter
102.57
102.57
102.57
102.57
119.27
119.27
119.27
119.27
119.27
119.27
119.27
119.27
119.27
155.05
155.05
155.05
155.05
155.05
155.05
77.53

2,491.57

I=E+H
Totais
devidos
138.62
138.62
138.62
138.62
161.19
161.19
161.19
161.19
161.19
161.19
161.19
161.19
161.19
216.40
216.40
216.40
216.40
216.40
216.40
99.84

3,403.43
0.01157612

Percentual Conforme
Tabela do INSS

K=IxJ

L=KxJuros

M=K+L

ndices de
Correo
2,156092599
2,111719047
2,073298748
2,026688955
1,958783797
1,897180451
1,843958283
1,790415896
1,744968199
1,711771808
1,683919775
1,660036825
1,660036825
1,638086467
1,617821633
1,602398547
1,589461916
1,579044957
1,569801963
1,569801963

Valor
Corrigido
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########
#########

Juros de
121%
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############

Total
CM+Juros
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############
############

#########
1,138,690,441,794,040.0000

Atualizao c-Inc. IR

PROCESSO:33/96 DA 33a.VT/RJ
RTE: JOO DA SILVA
RDA: DELTA LTDA.

Coluna "M"
" Subtotal 2 "
da Planilha Inicial

Tabela de CM
www.tst.gov.br

Valores corrigidos com incidncia de Imposto de Renda

Ajuizamento em 31/08/1996 => Juros de 121% => 30/09/2006
Perodo

Valor

Indice de

Valor

Valor dos

Total

ms/ano

Devido

Correo

Corrigido

Juros

CM+Juros

Jan-95

332.92

2,156092599

#############

#############

1,586,349,866,584.44

Feb-95

332.92

2,111719047

#############

#############

1,553,701,928,213.08

Mar-95

332.92

2,073298748

#############

#############

1,525,434,108,815.60

Apr-95

332.92

2,026688955

#############

#############

1,491,140,851,215.55

May-95

387.12

1,958783797

#############

#############

1,675,790,095,385.43

Jun-95

387.12

1,897180451

#############

#############

1,623,086,842,873.58

Jul-95

387.12

1,843958283

#############

#############

1,577,553,904,462.55

Aug-95

387.12

1,790415896

#############

#############

1,531,747,010,432.02

Sep-95

387.12

1,744968199

#############

#############

1,492,865,332,623.92

Oct-95

387.12

1,711771808

#############

#############

1,464,464,963,310.30

Nov-95
Dec-95

387.12
387.12

1,683919775
1,660036825

#############
#############

#############
#############

1,440,636,830,205.85
1,420,204,350,051.64

13/95

387.12

1,660036825

#############

#############

1,420,204,350,051.64

Jan-96

496.39

1,638086467

#############

#############

1,797,017,640,291.78

Feb-96

496.39

1,617821633

#############

#############

1,774,786,662,312.78

Mar-96

496.39

1,602398547

#############

#############

1,757,867,190,619.39

Apr-96

496.39

1,589461916

#############

#############

1,743,675,415,898.53

May-96

496.39

1,579044957

#############

#############

1,732,247,777,945.16

Jun-96

496.39

1,569801963

#############

#############

1,722,108,005,960.15

256.56

1,569801963

#############

#############

890,078,295,215.36

13o. 6/12 - INSS

13 1/12 avos ind.

46.48

1,569801963

#############

#############

161,246,067,973.80

Frias Venc. 95/96

557.74

1,569801963

#############

#############

1,934,952,815,685.56

Frias prop.

325.35

1,569801963

#############

#############

1,128,722,475,816.58

1/3 S/ FRIAS

294.36

1,569801963

#############

#############

1,021,225,097,167.38

SUBTOTAL
9,274.56
########### ###########
35,467,107,879,112.00
I. R. NA FONTE
27.50%
502.58 ###########
9,753,454,666,253.23
TOTAL EM R$
25,713,653,212,858.80
TOTAL EM TR's
Valor da TR
0.01157612
###################
I. R. EM TR's
Valor da TR
0.01157612
###################
Obs.: O imposto de Renda tambm poder ser calculado conforme determina o Decreto
n 3.000 de 26/03/1999, seo VI, art. 56, ou seja, no caso de rendimentos recebidos

acumuladamente, o imposto incidir no ms do recebimento, sobre o total dos

rendimentos, inclusive juros e atualizao monetria.

256.56

Atualizao c-Inc. IR

ajuizamento
data atual
juros
1% m.

8/31/1996
9/30/2006
121.00%
simples

8/31/1996
5/31/2006

8/31/1996
1/31/2004

117.00%

89%

Apuraes

PROCESSO:33/96 DA 33a.VT/RJ
RTE: JOO DA SILVA
RDA: DELTA LTDA.

Mdia das horas extras

dos 12 ltimos meses
Coluna "F"
da Planilha Inicial

CLCULO DAS VERBAS RESILITRIAS

Coluna "C"
da Planilha Inicial
Coluna "D"
da Planilha

MAIOR REMUNERAO

R$
ltimo salrio
Adicional de Periculosidade 30% s/ sal. base
MDIA H.EXT. => 50% =>43,30h X 3,84 X 1,50
MDIA H.EXT. => 100% => 8,00h X 3,84 X 2
RSR 1/6 =>

650.00
195.00

Mdia
das
horas
extras
dos 12
ltimos
meses
Coluna
"H"
da
Planilh
a
Inicial

249.47
61.45
51.82

VALOR INTEGRAR

1,207.74

VERBAS DEVIDAS
Aviso Prvio
13o.SAL. (6/12) AVOS
13o.SAL. (1/12) AVOS indenizado
Frias Venc. 95/96
Frias prop.(07/12) AVOS
1/3 S/ Frias
FGTS da resc. AvPrev.+13o+13ind. X 0,08
40% FGTS RESCISO
SUBTOTAL
DESC. INSS sobre 13

VALOR
VALOR
DEVIDO
PAGO
1,207.74
650.00
603.87
325.00
100.65
54.17
1,207.74
650.00
704.52
379.17
637.42
343.06
Sobre a Diferena
Sobre a Diferena
4,461.94 2,401.39
Sobre a Diferena

R$

TOTAL APURADO

VALOR
DIFERENA
557.74
278.87
46.48
557.74
325.35
294.36
70.65
28.26
2,159.45 Coluna
22.31 "P" da
2,137.14 planilha
Inicial

RESUMO DO APURADO
TOTAL DEVIDO QUADRO
TOTAL VERBAS RESCISRIAS

TOTAL APURADO VALOR HISTRICO

R$
R$
R$

8,766.63
2,137.14

10,903.77

Atualizao s-Inc. IR

PROCESSO:33/96 DA 33a.VT/RJ Coluna "N" + "O"

RTE: JOO DA SILVA
FGTS
RDA: DELTA LTDA.

Tabela do CM
www.tst.gov.br

Valores corrigidos sem incidncia de Imposto de Renda

Ajuizamento em 31/08/1996 => Juros de 121% => 30/09/2006
Perodo

Valor

Indice de

Valor

Valor dos

Total

ms/ano

Devido

Correo

Corrigido

Juros

CM+Juros

Jan-95

41.32

2,156092599

############

############

196,909,215,402.26

Feb-95

41.32

2,111719047

############

############

192,856,717,233.59

Mar-95

41.32

2,073298748

############

############

189,347,911,102.01

Apr-95

41.32

2,026688955

############

############

185,091,184,014.34

May-95

48.05

1,958783797

############

############

208,011,183,290.67

Jun-95

48.05

1,897180451

############

############

201,469,274,522.71

Jul-95

48.05

1,843958283

############

############

195,817,396,985.27

Aug-95

48.05

1,790415896

############

############

190,131,514,095.52

Sep-95

48.05

1,744968199

############

############

185,305,239,115.46

Oct-95

48.05

1,711771808

############

############

181,779,979,929.91

Nov-95

48.05

1,683919775

############

############

178,822,259,761.78

Dec-95

48.05

1,660036825

############

############

176,286,032,589.81

48.05

1,660036825

############

############

176,286,032,589.81

13/95
Jan-96

62.47

1,638086467

############

############

226,141,545,744.58

Feb-96

62.47

1,617821633

############

############

223,343,939,527.00

Mar-96

62.47

1,602398547

############

############

221,214,747,583.56

Apr-96

62.47

1,589461916

############

############

219,428,816,382.74

May-96

62.47

1,579044957

############

############

217,990,731,606.58

Jun-96

62.47

1,569801963

############

############

216,714,715,356.78

557.74

1,569801963

############

############

1,934,952,815,685.56

98.91

1,569801963

############

############

#########

#########

Aviso Prvio
FGTS+Multa Resc.

SUBTOTAL EM R$
TOTAL EM R$
TOTAL EM TR's

1,629.21
Valor da TR

98.91

0.01157612

343,131,632,648.24

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