PLANILHA DE CÁLCULO SIMPLES NACIONAL

Referência Anexo III

Setor Locação de bens móveis e de prestação de serviços não relacionados no § 5o-C do art. 18 LC123

Regra Antiga 2017

SIMPLES NACIONAL - 2017 meses → January February March April May June July August
Receita Bruta Mensal - 2016 Redução - - - - - - - -
da Base de
Receita Bruta Mensal Cálculo ↓ 165,000.00 - - - - - 208,918.17 108,733.96

Regra Atual April, 2018

SIMPLES NACIONAL - 2018 meses → January February March April May June July August
Receita Bruta Mensal - - 326,975.48
Receita Acumulada (12 meses) 482,652.13 317,652.13 317,652.13 644,627.61 703,230.12 773,553.13 859,503.48 653,564.16
Alíquota da Tabela Redução 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Memória de Cálculo da Base de - - - - - - - -
Cálculo ↓
Dedução da Tabela - - - - - - - -
Alíquota Efetiva Integral 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Simples Nacional - - - - - - - -
Repartição do IRPJ 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do CSLL 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do COFINS 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do PIS/Pasep 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do CPP 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do IPI 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do ICMS 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Repartição do ISS 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
September October November December
- - - -
- - - -

September October November December

560,529.39 653,950.96 784,741.15 980,926.44

0.00% 0.00% 0.00% 0.00%
- - - -
- - - -
0.00% 0.00% 0.00% 0.00%
- - - -
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
PLANILHA DE CÁLCULO SIMPLES NACIONAL FATOR "R" 2018
Aviso Desbloqueio
Recomenda-se a utilização do software gratuito LibreOffice.
Download: https://pt-br.libreoffice.org/baixe-ja/

Referência Fator "r" para Anexos III ou V

Setor Prestação de Serviços arquitetura e urbanismo
Função Contábil

SIMPLES NACIONAL - 2018 meses → January February March April May June July
Receita Bruta Mensal - 2017 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Referência
Folha de Pagamento - Fator "r" 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

Data Atual April, 2018

SIMPLES NACIONAL - 2018 meses → January February March April May June July
Receita Bruta Mensal 20,000.00
Receita Acumulada (12 meses) 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00
Folha de Pagamento - Fator "r" 10,000.00
Anexo Serviço - Fator "r" Redução Anexo V Anexo V Anexo V Anexo V Anexo V Anexo III Anexo III
Alíquota da Tabela da Base de 18.00% 18.00% 18.00% 18.00% 18.00% 11.20% 11.20%
Cálculo ↓
Memória de Cálculo 43,200.00 43,200.00 43,200.00 43,200.00 43,200.00 26,880.00 26,880.00
Dedução da Tabela (4,500.00) (4,500.00) (4,500.00) (4,500.00) (4,500.00) (9,360.00) (9,360.00)
Alíquota Efetiva Integral 16.13% 16.13% 16.13% 16.13% 16.13% 7.30% 7.30%
Valor Simples Nacional 3,226.00 - - - - - -
Repartição do IRPJ 100.00% 3.71% 3.71% 3.71% 3.71% 3.71% 0.29% 0.29%
Repartição do CSLL 100.00% 2.42% 2.42% 2.42% 2.42% 2.42% 0.26% 0.26%
Repartição do COFINS 100.00% 2.27% 2.27% 2.27% 2.27% 2.27% 1.03% 1.03%
Repartição do PIS/Pasep 100.00% 0.49% 0.49% 0.49% 0.49% 0.49% 0.22% 0.22%
Repartição do CPP 100.00% 4.49% 4.49% 4.49% 4.49% 4.49% 3.17% 3.17%
Repartição do ISS 100.00% 2.74% 2.74% 2.74% 2.74% 2.74% 2.34% 2.34%
August September October November December
20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

August September October November December

240,000.00 240,000.00 240,000.00 240,000.00 240,000.00

Anexo III Anexo III Anexo III Anexo III Anexo III
11.20% 11.20% 11.20% 11.20% 11.20%
26,880.00 26,880.00 26,880.00 26,880.00 26,880.00
(9,360.00) (9,360.00) (9,360.00) (9,360.00) (9,360.00)
7.30% 7.30% 7.30% 7.30% 7.30%
- - - - -
0.29% 0.29% 0.29% 0.29% 0.29%
0.26% 0.26% 0.26% 0.26% 0.26%
1.03% 1.03% 1.03% 1.03% 1.03%
0.22% 0.22% 0.22% 0.22% 0.22%
3.17% 3.17% 3.17% 3.17% 3.17%
2.34% 2.34% 2.34% 2.34% 2.34%
ANEXOS SIMPLES NACIONAL
LCP 155/16

Receita Bruta em 12 Meses (2018) Anexo I Anexo I Deduzir Anexo I IRPJ Anexo I CSLL Anexo I Cofins Anexo I PIS/Pasep Anexo I CPP Anexo I ICMS Anexo II Anexo II Deduzir
- 180,000.00 4.00% - 5.50% 3.50% 12.74% 2.76% 41.50% 34.00% 4.50% -
180,000.01 360,000.00 7.30% 5,940.00 5.50% 3.50% 12.74% 2.76% 41.50% 34.00% 7.80% 5,940.00
360,000.01 720,000.00 9.50% 13,860.00 5.50% 3.50% 12.74% 2.76% 42.00% 33.50% 10.00% 13,860.00
720,000.01 1,800,000.00 10.70% 22,500.00 5.50% 3.50% 12.74% 2.76% 42.00% 33.50% 11.20% 22,500.00
1,800,000.01 3,600,000.00 14.30% 87,300.00 5.50% 3.50% 12.74% 2.76% 42.00% 33.50% 14.70% 85,500.00
3,600,000.01 4,800,000.00 19.00% 378,000.00 13.50% 10.00% 28.27% 6.13% 42.10% - 30.00% 720,000.00

Receita Bruta em 12 Meses (2017) Anexo I Anexo I IRPJ Anexo I CSLL Anexo I Cofins Anexo I PIS/Pasep Anexo I CPP Anexo I ICMS Anexo II Anexo II IRPJ Anexo II CSLL
- 180,000.00 4.00% 0.00% 0.00% 0.00% 0.00% 2.75% 1.25% 4.50% 0.00% 0.00%
180,000.01 360,000.00 5.47% 0.00% 0.00% 0.86% 0.00% 2.75% 1.86% 5.97% 0.00% 0.00%
360,000.01 540,000.00 6.84% 0.27% 0.31% 0.95% 0.23% 2.75% 2.33% 7.34% 0.27% 0.31%
540,000.01 720,000.00 7.54% 0.35% 0.35% 1.04% 0.25% 2.99% 2.56% 8.04% 0.35% 0.35%
720,000.01 900,000.00 7.60% 0.35% 0.35% 1.05% 0.25% 3.02% 2.58% 8.10% 0.35% 0.35%
900,000.01 1,080,000.00 8.28% 0.38% 0.38% 1.15% 0.27% 3.28% 2.82% 8.78% 0.38% 0.38%
1,080,000.01 1,260,000.00 8.36% 0.39% 0.39% 1.16% 0.28% 3.30% 2.84% 8.86% 0.39% 0.39%
1,260,000.01 1,440,000.00 8.45% 0.39% 0.39% 1.17% 0.28% 3.35% 2.87% 8.95% 0.39% 0.39%
1,440,000.01 1,620,000.00 9.03% 0.42% 0.42% 1.25% 0.30% 3.57% 3.07% 9.53% 0.42% 0.42%
1,620,000.01 1,800,000.00 9.12% 0.43% 0.43% 1.26% 0.30% 3.60% 3.10% 9.62% 0.42% 0.42%
1,800,000.01 1,980,000.00 9.95% 0.46% 0.46% 1.38% 0.33% 3.94% 3.38% 10.45% 0.46% 0.46%
1,980,000.01 2,160,000.00 10.04% 0.46% 0.46% 1.39% 0.33% 3.99% 3.41% 10.54% 0.46% 0.46%
2,160,000.01 2,340,000.00 10.13% 0.47% 0.47% 1.40% 0.33% 4.01% 3.45% 10.63% 0.47% 0.47%
2,340,000.01 2,520,000.00 10.23% 0.47% 0.47% 1.42% 0.34% 4.05% 3.48% 10.73% 0.47% 0.47%
2,520,000.01 2,700,000.00 10.32% 0.48% 0.48% 1.43% 0.34% 4.08% 3.51% 10.82% 0.48% 0.48%
2,700,000.01 2,880,000.00 11.23% 0.52% 0.52% 1.56% 0.37% 4.44% 3.82% 11.73% 0.52% 0.52%
2,880,000.01 3,060,000.00 11.32% 0.52% 0.52% 1.57% 0.37% 4.49% 3.85% 11.82% 0.52% 0.52%
3,060,000.01 3,240,000.00 11.42% 0.53% 0.53% 1.58% 0.38% 4.52% 3.88% 11.92% 0.53% 0.53%
3,240,000.01 3,420,000.00 11.51% 0.53% 0.53% 1.60% 0.38% 4.56% 3.91% 12.01% 0.53% 0.53%
3,420,000.01 3,600,000.00 11.61% 0.54% 0.54% 1.60% 0.38% 4.60% 3.95% 12.11% 0.54% 0.54%
Anexo I Comércio
Anexo II Indústria
Anexo III Locação de bens móveis e de prestação de serviços não relacionados no § 5o-C do art. 18 LC123
Anexo IV Prestação de serviços relacionados no § 5o-C do art. 18 LC123
Anexo V Prestação de serviços relacionados no § 5o-I do art. 18 LC123
Anexo VI Serviços §5º - I Art. 18 - Extinto

Atividades Fator "r"

arquitetura e urbanismo
fisioterapia
enfermagem e medicina, inclusive laboratorial
odontologia e prótese dentária
psicologia, psicanálise, terapia ocupacional
acupuntura, podologia, fonoaudiologia, clínicas de nutrição e de vacinação e bancos de leite
administração e locação de imóveis de terceiros
academias de dança, de capoeira, de ioga e de artes marciais
academias de atividades físicas, desportivas, de natação e escolas de esportes
elaboração de programas de computadores, inclusive jogos eletrônicos
licenciamento ou cessão de direito de uso de programas de computação
planejamento, confecção, manutenção e atualização de páginas eletrônicas
empresas montadoras de estandes para feiras
laboratórios de análises clínicas ou de patologia clínica
serviços de tomografia, diagnósticos médicos por imagem, registros gráficos e métodos óticos, bem como ressonância magnética
serviços de prótese em geral
Anexo II IRPJ Anexo II CSLL Anexo II Cofins Anexo II PIS/Pasep Anexo II CPP Anexo II IPI Anexo II ICMS Anexo III
Anexo III Deduzir Anexo III IRPJ Anexo III CSLL Anexo III Cofins Anexo III PIS/Pasep
5.50% 3.50% 11.51% 2.49% 37.50% 7.50% 32.00% 6.00% - 4.00% 3.50% 12.82% 2.78%
5.50% 3.50% 11.51% 2.49% 37.50% 7.50% 32.00% 11.20% 9,360.00 4.00% 3.50% 14.05% 3.05%
5.50% 3.50% 11.51% 2.49% 37.50% 7.50% 32.00% 13.50% 17,640.00 4.00% 3.50% 13.64% 2.96%
5.50% 3.50% 11.51% 2.49% 37.50% 7.50% 32.00% 16.00% 35,640.00 4.00% 3.50% 13.64% 2.96%
5.50% 3.50% 11.51% 2.49% 37.50% 7.50% 32.00% 21.00% 125,640.00 4.00% 3.50% 12.82% 2.78%
8.50% 7.50% 20.96% 4.54% 23.50% 35.00% - 33.00% 648,000.00 35.00% 15.00% 16.03% 3.47%
(*) O percentual efetivo máximo devido ao ISS será de 5%, tran
(Alíquota
de forma (Alíquota
aos efetiva
tributos(Alíquota
federais efetiva –
efetiva – proporcional,
5%) x
da mesma faixa –de5%)
5,26%
x 19,28%
receita 5%) xSendo
bruta anual. 4,18%assim, na 5ª fai
efetiva for superior a 14,92537%, a repartição será:
Anexo II Cofins Anexo II PIS/Pasep Anexo II CPP Anexo II ICMS Anexo II IPI Anexo III IRPJ CSLL Cofins PIS/Pasep CPP ISS Anexo IV
0.00% 0.00% 2.75% 1.25% 0.50% 6.00% 0.00% 0.00% 0.00% 0.00% 4.00% 2.00% 4.50%
0.86% 0.00% 2.75% 1.86% 0.50% 8.21% 0.00% 0.00% 1.42% 0.00% 4.00% 2.79% 6.54%
0.95% 0.23% 2.75% 2.33% 0.50% 10.26% 0.48% 0.43% 1.43% 0.35% 4.07% 3.50% 7.70%
1.04% 0.25% 2.99% 2.56% 0.50% 11.31% 0.53% 0.53% 1.56% 0.38% 4.47% 3.84% 8.49%
1.05% 0.25% 3.02% 2.58% 0.50% 11.40% 0.53% 0.52% 1.58% 0.38% 4.52% 3.87% 8.97%
1.15% 0.27% 3.28% 2.82% 0.50% 12.42% 0.57% 0.57% 1.73% 0.40% 4.92% 4.23% 9.78%
1.16% 0.28% 3.30% 2.84% 0.50% 12.54% 0.59% 0.56% 1.74% 0.42% 4.97% 4.26% 10.26%
1.17% 0.28% 3.35% 2.87% 0.50% 12.68% 0.59% 0.57% 1.76% 0.42% 5.03% 4.31% 10.76%
1.25% 0.30% 3.57% 3.07% 0.50% 13.55% 0.63% 0.61% 1.88% 0.45% 5.37% 4.61% 11.51%
1.26% 0.30% 3.62% 3.10% 0.50% 13.68% 0.63% 0.64% 1.89% 0.45% 5.42% 4.65% 12.00%
1.38% 0.33% 3.94% 3.38% 0.50% 14.93% 0.69% 0.69% 2.07% 0.50% 5.98% 5.00% 12.80%
1.39% 0.33% 3.99% 3.41% 0.50% 15.06% 0.69% 0.69% 2.09% 0.50% 6.09% 5.00% 13.25%
1.40% 0.33% 4.01% 3.45% 0.50% 15.20% 0.71% 0.70% 2.10% 0.50% 6.19% 5.00% 13.70%
1.42% 0.34% 4.05% 3.48% 0.50% 15.35% 0.71% 0.70% 2.13% 0.51% 6.30% 5.00% 14.15%
1.43% 0.34% 4.08% 3.51% 0.50% 15.48% 0.72% 0.70% 2.15% 0.51% 6.40% 5.00% 14.60%
1.56% 0.37% 4.44% 3.82% 0.50% 16.85% 0.78% 0.76% 2.34% 0.56% 7.41% 5.00% 15.05%
1.57% 0.37% 4.49% 3.85% 0.50% 16.98% 0.78% 0.78% 2.36% 0.56% 7.50% 5.00% 15.50%
1.58% 0.38% 4.52% 3.88% 0.50% 17.13% 0.80% 0.79% 2.37% 0.57% 7.60% 5.00% 15.95%
1.60% 0.38% 4.56% 3.91% 0.50% 17.27% 0.80% 0.79% 2.40% 0.57% 7.71% 5.00% 16.40%
1.60% 0.38% 4.60% 3.95% 0.50% 17.42% 0.81% 0.79% 2.42% 0.57% 7.83% 5.00% 16.85%
 Anexo III CPP Anexo III ISS (*) Anexo IV Anexo IV Deduzir Anexo IV IRPJ Anexo IV CSLL Anexo IV Cofins Anexo IV PIS/Pasep Anexo IV ISS (*) Anexo V
43.40% 33.50% 4.50% - 18.80% 15.20% 17.67% 3.83% 44.50% 15.50%
43.40% 32.00% 9.00% 8,100.00 19.80% 15.20% 20.55% 4.45% 40.00% 18.00%
43.40% 32.50% 10.20% 12,420.00 20.80% 15.20% 19.73% 4.27% 40.00% 19.50%
43.40% 32.50% 14.00% 39,780.00 17.80% 19.20% 18.90% 4.10% 40.00% 20.50%
43.40% 33.50% 22.00% 183,780.00 18.80% 19.20% 18.08% 3.92% 40.00% 23.00%
30.50% - 33.00% 828,000.00 53.50% 21.50% 20.55% 4.45% - 30.50%
á de 5%, transferindo-se a diferença,
(Alíquota (*) O percentual efetivo máximo devido ao ISS será de 5%, transferindo-se a diferença, de forma proporcional, aos tributos
(Alíquota
Percentual de federais (Alíquota
da mesma efetiva
faixa de receita bruta anual. na 5ª faixa, quando a(Alíquota efetiva – Percentual de ISS
efetiva – 5%) x efetiva – 5%) x (Alíquota efetivaSendo
– 5%) assim,
x 30,13% alíquota efetiva for superior a 12,5%, a
5ª faixa, quandoISS
im, na65,26% fixo em 5%
a alíquota 31,33%
– 5%) x 32,00% repartição será: 5%) x 6,54% fixo em 5%
:
Anexo IV IRPJ Anexo IV CSLL Anexo IV COFINS Anexo IV PIS Anexo IV ISS Anexo VI Anexo VI IRPJ, PIS/Pasep, CSLL ,Cofins e CPP Anexo VI ISS
0.00% 1.22% 1.28% 0.00% 2.00% 16.93% 14.93% 2.00%
0.00% 1.84% 1.91% 0.00% 2.79% 17.72% 14.93% 2.79%
0.16% 1.85% 1.95% 0.24% 3.50% 18.43% 14.93% 3.50%
0.52% 1.87% 1.99% 0.27% 3.84% 18.77% 14.93% 3.84%
0.89% 1.89% 2.03% 0.29% 3.87% 19.04% 15.17% 3.87%
1.25% 1.91% 2.07% 0.32% 4.23% 19.94% 15.71% 4.23%
1.62% 1.93% 2.11% 0.34% 4.26% 20.34% 16.08% 4.26%
2.00% 1.95% 2.15% 0.35% 4.31% 20.66% 16.35% 4.31%
2.37% 1.97% 2.19% 0.37% 4.61% 21.17% 16.56% 4.61%
2.74% 2.00% 2.23% 0.38% 4.65% 21.38% 16.73% 4.65%
3.12% 2.01% 2.27% 0.40% 5.00% 21.86% 16.86% 5.00%
3.49% 2.03% 2.31% 0.42% 5.00% 21.97% 16.97% 5.00%
3.86% 2.05% 2.35% 0.44% 5.00% 22.06% 17.06% 5.00%
4.23% 2.07% 2.39% 0.46% 5.00% 22.14% 17.14% 5.00%
4.60% 2.10% 2.43% 0.47% 5.00% 22.21% 17.21% 5.00%
4.90% 2.19% 2.47% 0.49% 5.00% 22.21% 17.21% 5.00%
5.21% 2.27% 2.51% 0.51% 5.00% 22.32% 17.32% 5.00%
5.51% 2.36% 2.55% 0.53% 5.00% 22.37% 17.37% 5.00%
5.81% 2.45% 2.59% 0.55% 5.00% 22.41% 17.41% 5.00%
6.12% 2.53% 2.63% 0.57% 5.00% 22.45% 17.45% 5.00%
Anexo V Deduzir Anexo V IRPJ Anexo V CSLL Anexo V Cofins Anexo V PIS/Pasep Anexo V PCC Anexo V ISS (*)
- 25.00% 15.00% 14.10% 3.05% 28.85% 14.00%
4,500.00 23.00% 15.00% 14.10% 3.05% 27.85% 17.00%
9,900.00 24.00% 15.00% 14.92% 3.23% 23.85% 19.00%
17,100.00 21.00% 15.00% 15.74% 3.41% 23.85% 21.00%
62,100.00 23.00% 12.50% 14.10% 3.05% 23.85% 23.50%
540,000.00 35.00% 15.50% 16.44% 3.56% 29.50% -