englobamento

Englobamento is a noun derived from the verb englobar, meaning the action of including something within a larger group, system, or set. It refers to the act of consolidation, aggregation, or fusion of elements to form a unified whole, often to simplify processes, calculations, or governance.

In taxation and accounting, englobamento denotes the practice of aggregating different incomes, expenses, or assets into a single computational base or category. This aggregation can influence how taxes, contributions, or budgets are calculated, reported, or compared, and is commonly used to produce consolidated figures for a given period or entity.

In the public administration and labor context, englobamento can describe the consolidation of multiple remuneration components or even of separate job positions into a single salary framework or career group. The goal is to streamline remuneration, facilitate budgeting and pension calculations, and harmonize career structures. In corporate finance, englobamento is used to group heterogeneous revenues or costs for reporting, planning, and control.

The exact meaning and rules of englobamento vary across countries, sectors, and regulatory frameworks. As a general concept, it serves to simplify administration, enhance comparability, and create cohesive structures by treating disparate elements as parts of a larger whole.