Custos laborais em tempos de pandemia: Um estudo de caso em uma empresa do simples nacional, situada na cidade de Teresina-PI

Abstract

This monograph examines the labor costs of a small business under the Simples Nacional tax regime located in Teresina, Brazil, during the COVID-19 pandemic in 2020 and 2021. The research investigates how these costs were managed during a health and economic crisis, the strategies implemented for optimization, and the perceptions of both partners and employees regarding the changes and their consequences. The methodology adopts a mixed qualitative and quantitative approach, integrating document analysis and structured interviews. Data were collected from payroll records, employment contracts, income statements (DRE), vacation records, social charges, and termination records. Additionally, interviews with employees were conducted using multiplechoice questionnaires and open-ended questions. The case study approach allowed for a detailed and contextualized analysis, providing an in-depth understanding of cost management practices during the pandemic. The findings indicate that the company adopted several strategies to reduce and manage labor costs, which significantly impacted both its financial health and employee satisfaction and morale. The analysis highlights the complexity and challenges faced by small businesses during crises, as well as the lessons learned that can inform future responses to similar situations. This monograph contributes to the academic literature by offering practical and detailed insights into labor cost management in small businesses under the Simples Nacional during periods of adversity.