Custo de contratação de funcionários: como calcular?

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O Brasil é um país com uma complexa legislação trabalhista que afeta diretamente o desenvolvimento empresarial. Na hora de aumentar o quadro de funcionários, é comum surgirem muitas dúvidas, principalmente em relação ao impacto financeiro que o recrutamento vai gerar.

Você sabe como calcular o custo de contratação de um funcionário?

Embora o capital humano seja o bem mais importante de uma empresa, é preciso ter atenção aos gastos relacionados à admissão e demissão de profissionais. Esses procedimentos geram despesas consideráveis que podem prejudicar o crescimento do negócio.

Para saber como realizar esse cálculo e qual a importância disso para a sua empresa, continue a leitura!

Qual é a importância de calcular o custo de contratação de funcionários?

Determinar o valor a ser gasto com a admissão de um profissional é a melhor forma de identificar a quantidade de recursos que é preciso investir para contratá-lo. Esse cálculo deve incluir os custos desde o recrutamento até o treinamento. Todo esse processo gera um gasto extra que pode colocar em risco o negócio e até mesmo ocasionar problemas com a Justiça do Trabalho.

Outro ponto importante é que esse cálculo possibilita descobrir qual é a taxa de conversão do processo de recrutamento. Essa taxa é utilizada para medir o desempenho do setor de Recurso Humanos (RH), com a verificação do total de candidatos contratados ao final do processo.

Como não existe uma métrica específica, cada empresa deve definir a sua, analisando a região e o setor de atuação. O principal objetivo da taxa de conversão é comparar os diferentes métodos de recrutamento implementados e escolher o mais eficiente, ou seja, o que oferece os melhores candidatos pelo menor valor.

Como o custo de contratação deve ser calculado?

Para definir o custo total de um novo funcionário, é fundamental saber que esse valor não está limitado apenas ao salário mensal — que representa cerca de 30% do total. É preciso considerar que ainda há cobrança de impostos aplicados aos empregados e aos empregadores. Todos esses valores podem chegar a quase 190% do valor do contracheque do trabalhador.

Por isso, para descobrir o custo de um funcionário, é preciso considerar tanto as despesas diretas — valores pagos ao trabalhador — quanto as indiretas — encargos pagos ao governo. De forma geral, é preciso calcular o custo total em cima dos seguintes itens:

  • encargos, como 13.º salário, férias, transporte, horas extras, entre outros;
  • faltas ou afastamentos;
  • contribuição previdenciária;
  • ajustes salariais;
  • gastos com capacitação;
  • custos para seleção de candidatos;
  • custos demissionais;
  • contribuição sindical;
  • benefícios;
  • custos adicionais, como fabricação de uniformes.

Como saber se a contratação vale a pena?

Uma dúvida comum quando se fala em custo de contratação é se contratar determinado funcionário realmente vale a pena para a organização. Para responder a essa questão é preciso considerar os gastos que o profissional pode gerar no futuro.

Um ponto essencial é determinar a importância estratégica daquele cargo para a empresa. A partir daí, calcular o custo de contratação e de demissão. Lembre-se que o primeiro inclui o salário e os encargos sociais exigidos por lei, e o segundo implica no pagamento de verbas indenizatórias ao trabalhador.

Embora existam variações no tipo de rescisão, o ideal é que a empresa se prepare financeiramente para cobrir todos os custos de um eventual desligamento. Os valores finais variam conforme a função exercida, sua remuneração e o tempo de casa do trabalhador.

O custo de contratação de funcionários no Brasil pode ser bastante alto. Por isso, para assumir esse gasto, é preciso planejamento. Calcular corretamente todas as verbas envolvidas na admissão e demissão de funcionários é fundamental para manter o orçamento em dia. Essa etapa pode fazer a diferença na gestão da sua empresa!

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