September / 2019
Initiated as a bill (2,999/2019) that aimed to deal punctually with the anticipation of the payment of expert fees in actions with the INSS in Federal Justice, Law 13.876 / 2019 was sanctioned by the presidency on 09/20/2019, finally incorporating into the text, at the last minute, rules that go beyond the original proposal, with new provisions on social security charges in labor court agreements.
The law amends article 832 of the CLT, including paragraphs 3a and 3b, which provide, except when the claims for labor are exclusively indemnity amounts (which do not generate social security and tax charges), the obligation and the calculation bases for breakdown of remuneration installments, in decisions or approvals of agreement.
The intention, according to the author of the text of the legislation, would be to limit the conciliatory practice in the Labor Court, which assigns indemnifying legal nature to most of the funds, which results in the “impossibility of collecting income tax and social security contributions. "
Indeed, the indication of the nature of the parcels was already a legal obligation, however, without the express delimitation, the parties had some freedom to formalize agreements in court, which does not mean the possibility of altering the legal nature of the parcels, but rather the liberality of the agreements. which parcels would be considered for the breakdown of the agreement.
With the effect of the new text of the law, the parties must be aware and oriented as to the other legal provisions that may be applied in favor of the conciliation and autonomy of the parties, as well as the form of discrimination of the installments and the proper division of the responsibilities of payments. tax and social security between company and employee, so that the institute of the agreement does not burden too much a part and remains harmed.
The vlm|a office is at disposal for guidance and further information on matters relating labor relations.