Metodologia para quantificação da majoração de preços em serviços públicos terceirizados decorrente da implantação da jornada de trabalho de 36h: estudos de caso

Resumo O estudo desenvolveu metodologia para estimar a majoração dos preços de contratos de coletae transporte de resíduos sólidos urbanos diante da eventual redução da jornada para 36 horassemanais sem redução salarial, prevista na PEC nº 8/2025. Adotou-se abordagem quantitativacom seis estudos de caso em municípios do Rio Grande do Sul, aplicando-se dois roteiros àsplanilhas estruturadas conforme o modelo do TCE-RS: contratação de trabalhadores adicionaisou pagamento de horas extras. Os resultados observados na amostra indicaram majoração entre3,72% e 4,52% na coleta mecanizada e entre 8,63% e 17,68% na coleta convencional, além deregularidade empírica entre majoração e peso da mão de obra no custo total, com coeficientesmédios de 0,195 e 0,235. Conclui-se que a metodologia constitui instrumento adequado parasubsidiar análises de recomposição do equilíbrio econômico-financeiro nesses contratos. Abstract This study develops a methodology to estimate price increases in contracts for the collection and transportation of municipal solid waste in light of a potential reduction in weekly working hours to 36 hours, without wage reduction, as proposed by Constitutional Amendment Proposal No. 8/2025. A quantitative approach was adopted, based on six case studies conducted in municipalities in the state of Rio Grande do Sul, Brazil. Two procedural frameworks were applied to cost spreadsheets structured according to the model of the Court of Accounts of the State of Rio Grande do Sul (TCE-RS): the hiring of additional workers and the payment of overtime. The results observed in the sample indicated price increases ranging from 3.72% to 4.52% for mechanized collection and from 8.63% to 17.68% for conventional collection. In addition, an empirical regularity was identified between the magnitude of the increase and the share of labor costs in the total contract cost, with average coefficients of 0.195 and 0.235, respectively. It is concluded that the proposed methodology constitutes an appropriate instrument to support analyses of economic-financial rebalancing in such contracts.