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In face of the scenario of low competitiveness of national enterprises, the government promoted the exemption of payroll in some segments in order to reduce the foresight's costs, to push the economy and enhance the formalization of labour market. In this way, this paper aims to verify if a reduction of costs in two analyzed enterprises of construction industry happened, in an equitable period before (Nov. 2012 to Oct. 2013) and after (Nov. 2013 to Oct. 2014) the exemption. For this purpose, the real data of the enterprises were taken in the accountings reports and statements that, under the behavioural cost perspective, were verified the employability, beyond the impacts in the foresight's costs and labour force by means of a foresight's comparative contribution according to current exemption's calculation, the former calculation of employer's contribution and an estimate according to the aliquots proposed by Law n.º 13,161/15 and, finally, the comparative temporal relation of total costs and profitability in front of net income. The outcomes showed that the enterprise that uses its own labour force had benefits with the law's change, among these benefits are the reduction of the amount paid to the foresight, while that, at the enterprise that has labour force outsourced, the benefits weren't verified, neither in an indirect mode. [ABSTRACT FROM AUTHOR]