PLR Program (profit sharing)
Profit and results sharing: trigger, basket of goals, payout curve, and auditable calculation, with provision in the P&L and distribution in payroll.
The screen
The real screen, in the theme you picked above.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Form fields
NomeO nome do programa.
InícioInício do período do programa.
FimFim do período do programa.
GatilhoO indicador que precisa bater o mínimo para haver PLR.
Pagamentos/anoNo máximo 2 (Lei 10.101).
SituaçãoRascunho, ativo, apurado ou pago.
Start here
How to build it
Define the trigger (an indicator that needs to hit a minimum to release the PLR), the basket of goals with weights per level (company/team/individual) and the participants with their target value. Then, calculate by accrual period.
Impact
The provision enters the DRE (accrual basis); the distribution enters Payroll and becomes a payment. The trigger reads from Indicators/Strategy.
How to
Standard list and form
The screen became the standard list: search, filters, saved views, columns, export and trash with Undo. Click the record (or New) to open the form, with the detail tabs when there are any.
Rules
Trigger
If the trigger indicator (e.g., EBITDA) doesn't reach the defined minimum, the PLR ZEROES OUT for everyone, regardless of the basket goals. With no trigger configured, it's released.
Basket and payout curve
The basket weights the goals by weight. The weighted achievement passes through the curve (by default, 80% of target pays 50, 100% pays 100, 120% pays 150 — capped). Each calculation keeps the full calculation trail.
Provision vs. Distribute
Provisioning posts the calculated total as a PROVISION in the DRE (accrual basis), without paying it. Distributing in payroll generates a "PLR" earning per employee in that period's payroll (which needs to be open) and SETTLES the provision — so it isn't counted twice.
Law 10.101
Maximum 2 PLR payments per year and a formal agreement (committee/collective agreement) is mandatory — attach the agreement. Getting this wrong becomes a labor liability; the auditable calculation is your protection.
Frequently asked questions
O gatilho não foi atingido. Alguém recebe PLR?
Não: o gatilho é a porta — sem ele, a cesta de metas não é apurada e a provisão na DRE é revertida. É assim que a Lei 10.101 entende o programa: participação em resultado que aconteceu. Provisionar durante o ano e distribuir só na apuração.
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