Os impactos das MPS 927,936,1045 e 1046 durante a pandemia de Covid-19: um estudo de caso com um escritório de contabilidade no município de São Luís- MA

Abstract

At the beginning of the coronavirus (COVID-19) pandemic, there were many uncertainties and insecurities regarding the spread of the virus, many companies had to stop their activities and, in some cases, even the collective dismissal of their employees. In order to preserve the financial health of companies and jobs, the Federal Government edited four measures in the years 2020 and 2021, in which they relaxed some rules of labor legislation and paid partially or fully the salaries of employees who were away. In this context, the general objective is to understand the main changes in micro and small companies resulting from provisional measures no 927, 936, 1045 and 1046 implemented by the federal government in the view of the accounting office. The study is characterized as descriptive and the problem approach is classified as quantitative and qualitative. Data collection was carried out with 37 client companies and through an interview with a member of the accounting office. The results show that there were changes in the work contracts and that despite the provisional measures having been seen in a positive way, few companies adhered to the benefits proposed by the Federal Government. As explained by the member of the accounting office, the client companies had negative impacts on their billing, in this way, the MPs were of paramount importance for the survival of micro-enterprises and jobs.