Não incidência das contribuições previdenciárias sobre o salário do menor aprendiz
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Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Lima, Bernardo Freire Martins de
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
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Resumo
De acordo com o art. 428 da Consolidação das Leis do Trabalho, aprendiz é o
adolescente ou jovem de 14 a 24 anos que esteja matriculado e frequentando a escola
quando ainda não tiver concluído o Ensino Médio e estiver matriculado em programa
de aprendizagem. Dada a especificidade dessa relação de trabalho, as empresas
questionam judicialmente a obrigatoriedade de recolhimento de contribuições
previdenciárias (empregador, terceiros e risco ambiental do trabalho - RAT) sobre
valores pagos a menores aprendizes. Não obstante, decisões recentes proferidas pela
Justiça Federal determinam que as contribuições previdenciárias não podem incidir
sobre os salários dos menores aprendizes. Essas decisões se baseiam na natureza
não laboral dos contratos de aprendizagem e na vigência do Decreto nº 2.318/86, que
exclui a incidência de contribuições previdenciárias. Sendo assim, o objetivo do
presente estudo é analisar as decisões recentes sobre a não incidência das
contribuições previdenciárias sobre o salário do menor aprendiz. Apesar da legislação
trabalhista não prever a não incidência de contribuições previdenciárias sobre a
remuneração que deve ser paga aos aprendizes, a incorporação do programa de
menor aprendiz na lei trabalhista acaba reforçando sua importância, assumindo que
está sim presente no ordenamento jurídico pátrio o direito à profissionalização de
adolescentes. Diante do exposto, nota-se que existem bons argumentos para afastar
a incidência da contribuição previdenciária sobre a remuneração dos aprendizes,
entendimento que se estende perfeitamente às contribuições devidas a terceiros
(Sesi, Senac etc.) e ao RAT - risco ambiental do trabalho.
According to art. CLT - Art. 428 of the Consolidation of Labor Laws, an apprentice is an adolescent or young person aged between 14 and 24 who is enrolled and attending school if he has not completed high school and is enrolled in an apprenticeship program. Given the specificity of this employment relationship, the company judicially questioned the mandatory payment of social security contributions (employer, third parties and environmental risk at work - RAT) on amounts paid to minor apprentices. Recent decisions handed down by the Federal Court determine that social security contributions cannot be levied on the wages of minor apprentices. These decisions are based on the non-employment nature of the apprenticeship contracts and on the validity of Decree nº 2.318/86, which excludes the incidence of social security contributions. To analyze recent decisions on the non-levy of social security contributions on the salary of minor apprentices. It is a literature review applied to a qualitative methodology, focusing on the subjective character of the analyzed bibliography, by concepts, definitions, positions and opinions, as well as an exploratory and descriptive methodology. Although the labor legislation does not have provisions on the “non” incidence of social security contributions on the remuneration that must be paid to apprentices, the incorporation of the minor apprentice program into the labor law ends up reinforcing its importance, assuming that it is present in the legal system. the right to professionalize adolescents. In view of the above, it is noted that there are good arguments to rule out the incidence of the social security contribution on the remuneration of apprentices, an understanding that perfectly extends to contributions due to third parties (Sesi, Senac etc.) and to the RAT - environmental risk of work.
According to art. CLT - Art. 428 of the Consolidation of Labor Laws, an apprentice is an adolescent or young person aged between 14 and 24 who is enrolled and attending school if he has not completed high school and is enrolled in an apprenticeship program. Given the specificity of this employment relationship, the company judicially questioned the mandatory payment of social security contributions (employer, third parties and environmental risk at work - RAT) on amounts paid to minor apprentices. Recent decisions handed down by the Federal Court determine that social security contributions cannot be levied on the wages of minor apprentices. These decisions are based on the non-employment nature of the apprenticeship contracts and on the validity of Decree nº 2.318/86, which excludes the incidence of social security contributions. To analyze recent decisions on the non-levy of social security contributions on the salary of minor apprentices. It is a literature review applied to a qualitative methodology, focusing on the subjective character of the analyzed bibliography, by concepts, definitions, positions and opinions, as well as an exploratory and descriptive methodology. Although the labor legislation does not have provisions on the “non” incidence of social security contributions on the remuneration that must be paid to apprentices, the incorporation of the minor apprentice program into the labor law ends up reinforcing its importance, assuming that it is present in the legal system. the right to professionalize adolescents. In view of the above, it is noted that there are good arguments to rule out the incidence of the social security contribution on the remuneration of apprentices, an understanding that perfectly extends to contributions due to third parties (Sesi, Senac etc.) and to the RAT - environmental risk of work.
Descrição
Palavras-chave
menor aprendiz , contribuicao previdenciaria , não incidencia , minor apprentice , social security contribution , no incidence