According to the fiscal responsibility Law, on art. 18 e 19: Art. 18.For the effects of this complementary Law, Total expense on personnel is: the total amount spent by the federation entity on active and inactive workers, pensioners, related to elective functions, positions, Jobs, civilian and military, and higher spheres, under any remuneration basis, such as earnings and bonuses, fixed and variable, subsidies, retirement and pension provisions, including additionals, gratifications, overtime, personal advantages of any kind, as well as social contributions paid to the cocial security. § 1º The amounts regarding subcontracted workforce that replace public servants Will be accounted as: Other expenses on personnel. § 2º The total expense on personnel Will be accounted by adding the one performed in the reference month to the 11 prior months, adopting the competence regimen. [...] Art. 19, § 1º I – Compensations for servants and employees dismissal. II – related to incentives in voluntary resignation plans. III – derived from the application of subparagraph II do § 6º do art. 57 da Constituição; IV – resulting from court decision, and the competence of the period prior to the verification mentioned by § 2º do art. 18; V – With personnel, in the federal district and the states of Amapa and Roraima, supported by resources transferred from the federal union as in the subparagraphs XIII e XIV do art. 21 of the Constitution and art. 31 of the Constitutional amendment nº 19; VI – With inactive workers, even through specific funds, financed by resources coming from: a) The insured group contributions. b) the finance compensation mentioned on the § 9º of art. 201 of the Constitution; c) the other revenues collected by specific related, including the results from property, rights and assets, as well as the budget surplus. § 2º Considering the subparagraph IV , § 1º the expenses on personnel deriving from court decisions, Will be included in the budget of their respective entity, as mentioned in the art. 20.