Desoneração da folha de pagamento – estimativa de renúncia e metodologia de cálculo publicado pela Receita Federal do Brasil. “A metodologia de cálculo consiste em uma microssimulação, realizada para cada contribuinte, utilizando-se como fontes de informação os valores declarados na Guia de Recolhimento do FGTS e Informações a Previdência Social (GFIP), Documento de Arrecadação de Receitas Federais (DARF) e Guia da Previdência Social (GPS).
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