MEASURES ADOPTED BY THE FEDERAL GOVERNMENT FOR THE CORONAVIRUS PANDEMIC UNTIL 04/29/2021
PROVISIONAL MEASURE No. 1046, OF APRIL 27, 2021
Provisional measure temporarily eases labor legislation once again.
Employer may anticipate employee vacation or grant collective vacation and postpone FGTS payment.
Provisional Measure 1046/21 establishes a series of flexibilities in labor legislation, which may be adopted by employers for four months. The term may be extended, for an equal period, by an act of the Executive Branch. The text was published in the Official Gazette on Wednesday (28).
In March last year, the government published a similar measure (MP 927/20), making labor rules more flexible, which was approved by deputies, but lost its validity without having been approved by senators and thus was not converted into law. The new MP must be analyzed by parliamentarians within 120 days.
Teleworking
MP 1046/21 allows the employer to change the face-to-face work regime for teleworking, remote work or other distance work and determine the return to the face-to-face work regime, regardless of the existence of individual or collective agreements. The change will be notified to the employee at least 48 hours in advance.
The provisions for the supply of equipment and infrastructure necessary for the provision of teleworking and the reimbursement of expenses borne by the employee will be provided for in a written contract, signed within 30 days after the change in the work regime.
Vacation
According to the text, the employer will also be able to anticipate the employee's vacation, and must inform him in advance, at least, 48 hours, in writing or by electronic e-mail. Vacations may not be taken in periods of less than five calendar days and may be granted by an act of the employer, even if the acquisition period has not elapsed.
The additional one-third related to holidays granted during the period may be paid after it is granted, until the date on which the Christmas bonus (or 13th salary) is due.
According to the MP, companies may also grant collective vacations, and must notify the set of affected employees 48 hours in advance, without the need to observe the maximum limit of annual periods and the minimum limit of consecutive days provided for in the Consolidation of Labor Laws (CLT). Collective holidays may be granted for more than 30 days.
The employer may also anticipate the enjoyment of federal, state, district and municipal holidays, including religious ones, and must also notify affected employees 48 hours in advance, with the express indication of the holidays used.
Bank of hours
The MP authorizes the interruption of activities by the employer and the establishment of a special work hours compensation regime, through a bank of hours, established by individual or collective written agreement. The compensation period for the interrupted period will be up to 18 months, counting from the closing date of the four-month period after the publication of the MP.
Compensation may be made by extending the workday by up to two hours, which may not exceed 10 hours a day, and may be carried out on weekends. The compensation of the hours balance can be determined by the employer regardless of collective agreement or individual or collective agreement.
FGTS
The MP also suspends the obligation for employers to pay the Employees' Severance Funds (“FGTS”) for four months (April, May, June and July/21). Payment can be made in up to four monthly installments, without penalty and other charges, with maturity as of September 2021.
Health and safety requirements
In addition, the MP suspends the obligation to carry out occupational, clinical and complementary medical examinations, except for dismissal examinations, of workers who are on teleworking, remote or distance work.
The doctor, however, can indicate the need to perform the exams if he considers that the extension represents a risk to the employee's health. The obligation to carry out occupational examinations and periodic training for health and auxiliary workers in effective exercise in a hospital environment is maintained.
Health facilities
The text allows health establishments to, by means of an individual written agreement, extend the workday, including for unhealthy activities and for the 12-hour workday for 36 hours of rest, as well as adopt overtime schedules between the 13th and the 24th hour of the intra-day break. Overtime will be compensated, within 18 months, through an hour bank or paid as overtime.
Processing
Provisional Measure 1042/21 will now be analyzed by the plenary sessions of the Chamber of Deputies and the Senate.
Source: Agência Câmara de Notícias
DECREE No. 10,517, OF OCTOBER 13, 2020
It extends the deadlines for entering into proportional reduction agreements for working hours and wages and for temporary suspension of employment contracts and for making the payment of the emergency benefits referred to in Law No. 14,020, of July 6, 2020.
THE PRESIDENT OF THE REPUBLIC, using the powers conferred on him by art. 84, caput, item IV, of the Constitution, and in view of the provisions of Law No. 14,020, of July 6, 2020,
DECREES:
Art. 1 This Decree extends the deadlines to enter into agreements for proportional reduction of working hours and wages and temporary suspension of employment contracts and to effect the payment of the emergency benefits referred to in Law No. 14,020, of July 6, 2020, Decree No. 10,422, of July 13, 2020, and Decree No. 10,470, of August 24, 2020.
Art. 2 The maximum deadlines for entering into an agreement to proportionally reduce working hours and wages and temporary suspension of employment contracts, which are referred to in the caput of art. 7 and the caput of art. 8 of Law No. 14,020, 2020, considering the extensions of Decree No. 10,422, 2020, and Decree No. 10,470, 2020, are extended by sixty days, in order to complete the total of two hundred and forty days, limited to the duration of the state of public calamity referred to in art. 1 of Law No. 14,020, of 2020.
Art. 3 The maximum terms for entering into an agreement for proportional reduction of working hours and wages and temporary suspension of employment contracts, even in successive or interspersed periods, referred to in art. 16 of Law No. 14,020, 2020, considering the extensions of Decree No. 10,422, 2020, and Decree No. 10,470, 2020, are extended by sixty days, in order to complete the total of two hundred and forty days, limited to the duration of the state of public calamity referred to in art. 1 of Law No. 14,020, of 2020.
Art. 4 The periods of proportional reduction of working hours and wages and temporary suspension of employment contracts used until the date of publication of this Decree will be computed for the purposes of counting the maximum limits resulting from the increase in terms referred to in art . 2 and art. 3, Decree nº 10.422, of 2020, and Decree nº 10.470, of 2020, limited to the duration of the state of public calamity referred to in art. 1 of Law No. 14,020, of 2020.
Art. 5 The employee with intermittent employment contract, pursuant to the provisions of § 3 of art. 443 of the Consolidation of Labor Laws, approved by Decree-Law No. 5,452, of May 1, 1943, formalized until April 1, 2020 will be entitled to the monthly emergency benefit in the amount of R $ 600.00 (six hundred reais), by additional two-month period, counting from the closing date of the total six-month period referred to in art. 18 of Law No. 14,020, of 2020, art. 6 of Decree nº 10.422, of 2020, and art. 5 of Decree 10.470, 2020.
Art. 6 The granting and payment of the Emergency Job and Income Preservation Benefit and the monthly emergency benefit referred to in art. 5th and art. 18 of Law no. 14.020, 2020, subject to the time extensions provided for in Decree no. 10.422, 2020, in Decree no. 10.470, 2020, and in this Decree, are conditioned to the budget availability and the duration of the state of public calamity to which art. 1 of Law No. 14,020, of 2020.
Art. 7 This Decree comes into force on the date of its publication.
Brasília, October 13, 2020; 199th of Independence and 132nd of the Republic.
Source: DOU
DECREE No. 10,470, OF AUGUST 24, 2020
Extends the deadlines to enter into proportional reduction agreements for working hours and wages and temporary suspension of employment contracts and to pay the emergency benefits referred to in Law No. 14,020, of July 6, 2020.
THE PRESIDENT OF THE REPUBLIC, using the powers conferred on him by art. 84, caput, item IV, of the Constitution, and in view of the provisions of Law No. 14,020, of July 6, 2020, DECREES:
Art. 1 This Decree extends the deadlines for entering into the proportional reduction of working hours and salary agreements and for temporary suspension of the employment contract and for making the payment of the emergency benefits referred to in Law No. 14,020, of July 6 2020, and Decree No. 10,422, of July 13, 2020.
Art. 2 The maximum deadlines for entering into an agreement for proportional reduction of working hours and wages and temporary suspension of employment contracts, which are dealt with in the caput of art. 7 and the caput of art. 8 of Law No. 14,020, of 2020, considering the extensions of Decree No. 10,422, of 2020, are increased by sixty days, in order to complete the total of one hundred and eighty days, limited to the duration of the state of public calamity to which it refers art. 1 of Law No. 14,020, of 2020.
Art. 3 The maximum deadlines for entering into an agreement for proportional reduction of working hours and wages and temporary suspension of employment contracts, even in successive or interspersed periods, referred to in art. 16 of Law no. 14,020, of 2020, considering the extensions of Decree no. 10,422, of 2020, are extended by sixty days, in order to complete the total of one hundred and eighty days, limited to the duration of the state of public calamity referred to art. 1 of Law No. 14,020, of 2020.
Art. 4 The periods of proportional reduction of working hours and wages and temporary suspension of employment contract used until the date of publication of this Decree will be computed for the purposes of counting the maximum limits resulting from the increase in terms referred to in art . 2 and art. 3 and Decree nº 10.422, of 2020, limited to the duration of the state of public calamity referred to in art. 1 of Law No. 14,020, of 2020.
Art. 5 The employee with intermittent employment contract, pursuant to the provisions of § 3 of art. 443 of the Consolidation of Labor Laws, approved by Decree-Law no. 5,452, of May 1, 1943, formalized until April 1, 2020 will be entitled to the monthly emergency benefit in the amount of R $ 600.00 (six hundred reais), by additional two-month period, counting from the closing date of the total four-month period referred to in art. 18 of Law No. 14,020, of 2020, and art. 6th of Decree nº 10.422, of 2020.
Art. 6 The granting and payment of the Emergency Employment and Income Preservation Benefit and the monthly emergency benefit referred to in art. 5th and art. 18 of Law no. 14,020, of 2020, subject to the deadline extensions provided for in Decree no. 10,422, of 2020, and in this Decree, are conditioned to the budget availability and the duration of the state of public calamity referred to in art. 1 of Law No. 14,020, of 2020.
Art. 7 This Decree comes into force on the date of its publication.
Brasília, August 24, 2020; 199th of Independence and 132nd of the Republic.
ORDINANCE No. 16,665, OF JULY 14, 2020
This Ordinance allows the rehiring of employees dismissed without due cause.
Ordinance 16.655/2020 was published on 07/14/2020, in an extra edition of the DOU, to deal with the readmission of employees that clarifies that, during the state of public calamity foreseen in Legislative Decree nº 6 of 2020 (which goes until 12/31/2020), it is possible to readmit employees within 90 days, without being considered fraud.
Important Notes:
Maintain the same terms as foreseen in the terminated contract, that is, you cannot leave and re-hire the employee with a lower salary, for example.
Change the terms of the contract, only if provided for in collective bargaining.
Thus, Ordinance 384/92, which determines that it is fraud to re-hire employees within 90 days has its effects suspended. The new effects are valid retroactively to March 20, 2020.
What hasn't changed? Art. 452 of the CLT, which determines that anyone who succeeds it is considered to be a contract for an indefinite period, within a period of 6 months, becoming a fixed term.
Source: DBS Partner legam team / DOU
LAW 14.020, OF JULY 6, 2020
Institutes the Emergency Employment and Income Maintenance Program. This law deals with the conversion of Provisional Measure 936/2020.
Thus, we highlight its main aspects:
The Emergency Employment and Income Maintenance Program was instituted, with application during the state of public calamity.
Measures of the Emergency Employment and Income Maintenance Program are:
I. the payment of the Emergency Employment and Income Preservation Benefit;
II. the proportional reduction of working hours and wages; and
III. temporary suspension of the employment contract.
The Emergency Employment and Income Preservation Benefit will be paid in the following cases:
I. proportional reduction in working hours and wages; and
II. temporary suspension of the employment contract.
The amount of the Employment and Income Preservation Emergency Benefit will be based on the monthly unemployment insurance amount to which the employee would be entitled.
During the state of public calamity, the employer may agree to the proportional reduction in the working hours and salary of its employees, in a sectorial, departmental, partial or in the totality of jobs, for up to 90 (ninety) days, extendable by term determined by an act of the Executive Branch.
During the state of public calamity, the employer may agree to temporarily suspend the employment contract of its employees, in a sectorial, departmental, partial or in all jobs, for a maximum period of 60 (sixty) days, divided into 2 ( two) periods of up to 30 (thirty) days, which may be extended for a period determined by an act of the Executive Branch.
The provisional guarantee of employment is recognized for the employee who receives the Emergency Benefit of Employment and Income Preservation, due to the reduction of the working day and salary or the temporary suspension of the employment contract referred to in this Law, for the following periods:
I. during the agreed period of reduced working hours and wages or suspension
temporary employment contract;
II. after restoring the working day and salary or ending the suspension
temporary employment contract, for a period equivalent to that agreed for the reduction or
suspension; and
III. pregnant employee, for a period equivalent to that agreed to reduce the working day
work and salary or for the temporary suspension of the employment contract, counted from
the end of the warranty period already established by law.
During the term of the state of public calamity, the option will be guaranteed for the renegotiation of loans, financing, credit cards and leasing operations granted by financial institutions and leasing companies and contracted with the payroll discount or available remuneration.
Source: DOU
ORDINANCE ME No. 245, OF JUNE 15, 2020
It extends the deadline for the payment of federal taxes, in the situation that it specifies due to the pandemic related to the Coronavirus.
THE MINISTER OF STATE OF ECONOMY, using the powers conferred on him by item II of the sole paragraph of art. 87 of the Constitution, and in view of the provisions of Constitutional Amendment No. 106, of May 7, 2020, in art. 66 of Law No. 7,450, of December 23, 1985, in Law No. 13,979, of February 6, 2020, in Legislative Decree No. 6, of March 20, 2020, and in Ordinance MS No. 188, of February 3, 2020 2020, resolves:
Art. 1 The social security contributions referred to in arts. 22, 22-A and 25 of Law No. 8,212, of July 24, 1991, art. 25 of Law No. 8,870, of April 15, 1994, and arts. 7 and 8 of Law No. 12,546, of December 14, 2011, owed by the companies referred to in item I of the caput and the sole paragraph of art. 15 of Law No. 8,212 of 1991, and the contribution referred to in art. 24 of Law No. 8,212, of 1991, due by the domestic employer, related to the May 2020 competency, must be paid within the maturity period of the contributions due in the October 2020 competency.
Art. 2 The payment deadlines for the Contribution to the Social Integration Program and the Formation of the Civil Servant's Assets - Contribution to PIS / PASEP and the Contribution to the Financing of Social Security - COFINS referred to in art. 18 of Provisional Measure No. 2,158-35, of August 24, 2001, art. 10 of Law No. 10,637, of December 30, 2002, and art. 11 of Law No. 10,833, of December 29, 2003, relating to the May 2020 competency, are postponed to the maturity of these contributions due in the October 2020 competency.
Art. 3 This Decree enters into force on the date of its publication in the Federal Official Gazette.
Source: DOU
PROVISIONAL MEASURE No. 959, OF APRIL 29, 2020 Establishes the operationalization of the payment of the Emergency Employment and Income Preservation Benefit and the monthly emergency benefit referred to in Provisional Measure nº 936, of April 1, 2020, and extends the vacatio legis of Law nº 13.709, of August 14 2018, which establishes the General Personal Data Protection Law - GDPR. THE PRESIDENT OF THE REPUBLIC, using the powers conferred on him by art. 62 of the Constitution, adopts the following Provisional Measure, with force of law: Art. 1 The hiring of Caixa Econômica Federal and Banco do Brasil S.A. for the payment of the Emergency Job and Income Preservation Benefit and the monthly emergency benefit referred to in art. 5th and art. 18 of Provisional Measure No. 936, of April 1, 2020. Art. 2 The beneficiary may receive the benefits referred to in art. 1st in the financial institution in which you have a savings account or a demand deposit account, except for a salary account, provided that you authorize the employer to inform your bank details when the information referred to in item I of § 2 of art. 5 of Provisional Measure No. 936, 2020. § 1 In the event of non-validation or rejection of the credit in the account indicated, including by the financial institutions receiving the transfers, or in the absence of the indication referred to in the caput, Caixa Econômica Federal and Banco do Brasil SA may use another account of the type of savings of ownership of the beneficiary, identified by means of registration data, for the payment of the emergency benefit. Paragraph 2 If the beneficiary's savings account is not located under the terms of paragraph 1, Caixa Econômica Federal and Banco do Brasil SA may pay the emergency benefit through a digital account, which is automatically opened, in the name of the beneficiary, with the following characteristics: I - exemption from the presentation of documents by the beneficiary; II - exemption from charging maintenance fees; III - at least one electronic transfer of values per month, at no cost to the beneficiary, to a bank account held in any financial institution qualified to operate by the Central Bank of Brazil; and IV - prohibition of issuing a physical card or check. § 3 Regardless of the type of account used to pay the benefits referred to in art. 1, financial institutions are prohibited from making discounts, compensations or payments of debts of any nature, even under the pretext of recovering negative balance or paying off pre-existing debts, which imply the reduction of the benefit amount, except in the case of prior authorization of the beneficiary who expressly refer to the benefits referred to in art. 1st. § 4º The resources of digital accounts not moved within ninety days will return to the Union. Art. 3 The Special Secretary for Social Security and Labor of the Ministry of Economy may edit complementary acts for the execution of the provisions of art. 1st and art. 2 of this Provisional Measure. Art. 4 Law No. 13,709, of August 14, 2018, becomes effective with the following changes: "Art. 65. ............................................. .................................................. ............ .................................................. .................................................. ...................... II - on May 3, 2021, regarding the other articles. "(NR) Art. 5 This Provisional Measure goes into effect on the date of its publication. Brasilia, April 29, 2020. Source: DOU
LAW No. 13.982, OF APRIL 2, 2020
Law 13.982 / 2020 was recently published, which, among other provisions, offers the possibility of deducting the transfer of contributions to social security, in cases of temporary incapacity of the employee, as a result of COVID-19.
Deductions are for the first 15 days of leave, which are the responsibility of the employer.
We emphasize that the temporary incapacity of the employee must be proven to be due to contamination by the Coronavirus (COVID-19), as provided for in Article 5 of Law 13,982 / 2020:
Art. 5 The company may deduct from the transfer of contributions to social security, observing the maximum limit of contribution wages to RGPS, the amount due, under the terms of § 3 of art. 60 of Law No. 8,213, of July 24, 1991, to the insured employee whose temporary incapacity for work is proven to be due to their contamination by the coronavirus (Covid-19).
The employer remains responsible for the full payment of the employee's salary, in the first 15 days of leave, and the deductions will be operationalized through eSocial. From the 16th day of leave, payment is the responsibility of Social Security.
Source: DOU
PROVISIONAL MEASURE # 139 OF APRIL 3, 2020 ME - Ministry of Economy published in the Official Gazette, Extra Edition, Ordinance 139 ME, of 03/04/2020, which extends the deadline for collection of social security contributions in charge of companies and similar companies and the domestic employer, due to the pandemic related to the Coronavirus (Covid-19), as shown in the table below:
Comments: Insured: The discounted values of the insured must be paid, as Ordinance 139/2020 deals only with the employer's contribution; Third Parties (“S” System): The party destined for the collection of Third Parties (“S” System) must also be paid, since each system has specific legislation and not listed in Ordinance 139/2020, since the exemption from payment is only for “The social security contributions referred to in art. 22 of Law No. 8,212, of July 24, 1991 ”, and described in the block above. a) For March 2020, the collection of Third Parties will have the same percentage as previous months; b) For the April, May and June 2020 competencies, the deductions published in MP 932/2020, already published here on the website, will be applied. Declaration: The eSocial and SEFIP send of all competences will be sent with the total amount of the remuneration calculated in the competences, containing the declaration of debts generated in each competence. Collection: To issue a collection DARF, you must enter the e-CAC environment (Federal Treasury site) where it is possible to select only the values referring to EMPLOYEE and THIRD PARTIES, dismarking the PATRONAL part (highlighted in red), as shown in the table below:
The PATRONAL values will be declared to be collected within the deadlines established by Ordinance 139/2020.
Companies with Payroll Exemption: According to Ordinance 150/2020, companies that opted for payroll exemption, will also have extended the payments on the amount of gross revenue, replacing social security contributions (Law 12.546 / 2011). The obligations for March and April 2020, must be paid on the due date for contributions related to July and September 2020 obligations, respectively. Important: If new clarifications about the Ordinance occur, the publications will be updated. Source: DOU - Diário Oficial da União
PROVISIONAL MEASURE # 936, OF APRIL 1, 2020 - "BENEFITS & SALARY REDUCTION"
MP approves reduction of working hours and salary and suspension of contract
The Federal Government published in the Official Gazette, Extra Edition, from 1-4-2020, Provisional Measure 936, from 1-4-2020, which institutes the Emergency Employment and Income Maintenance Program and provides for complementary labor measures to face the state of calamity and the public health emergency of international importance resulting from the Coronavirus (Covid-19).
Emergency Employment and Income Maintenance Program
The Emergency Employment and Income Maintenance Program aims to preserve employment and income, guarantee the continuity of work and business activities and reduce the social impact resulting from the consequences of the state of public calamity and public health emergency.
Measures of the Emergency Employment and Income Maintenance Program are:
the payment of an Emergency Employment and Income Preservation Benefit;
the proportional reduction of working hours and wages; and
temporary suspension of the employment contract.
Emergency Employment and Income Preservation Benefit
The Emergency Employment and Income Preservation Benefit, which will be paid for with Federal resources, will be paid in the event of a proportional reduction in working hours and wages, and temporary suspension of the employment contract.
The Emergency Benefit will be provided on a monthly basis and due from the date of commencement of the reduction in the working day and salary or the temporary suspension of the employment contract, subject to the following provisions:
the employer shall inform the ME - Ministry of Economy of the reduction of the working day and salary or the temporary suspension of the employment contract, within 10 days, counted from the date of the conclusion of the agreement;
1st installment will be paid within 30 days, counting from the date of conclusion of the agreement, provided that the conclusion of the agreement is informed within the period referred to in the letter "a"; and
the benefit will be paid exclusively for the duration of the proportional reduction in the working day and salary or the temporary suspension of the employment contract.
If the employer does not provide the information within the time limit specified in number "1" above:
will be responsible for the payment of the remuneration in the amount prior to the reduction of the working day and salary or of the temporary suspension of the employee's employment contract, including the respective social charges, until the information is provided;
the benefit start date will be fixed on the date the information was actually provided and the benefit will be due for the remainder of the agreed period; and
the 1st installment, subject to the provisions of letter "b", will be paid within 30 days, counting from the date on which the information was actually provided.
ME Act will regulate the form of transmission of information and communications by the employer, as well as the grant and payment of the Emergency Benefit.
The receipt of the Emergency Benefit does not prevent the concession and does not change the amount of unemployment insurance to which the employee may be entitled at the time of eventual dismissal.
The credits constituted as a result of an Emergency Benefit paid improperly or in excess of the amount due, in which case judicial enforcement will apply, will be entered in the Union's active debt.
The amount of the Employment and Income Preservation Emergency Benefit will be based on the monthly unemployment insurance amount to which the employee would be entitled, subject to the following provisions:
in the event of a reduction in working hours and wages, it will be calculated by applying the reduction percentage to the calculation basis; and
in the event of temporary suspension of the employment contract, it will have monthly value:
equivalent to 100% of the unemployment insurance amount to which the employee would be entitled, in case the employer agrees to suspend the employment contract of his employees, for a maximum period of 60 days, which may be divided into up to 2 periods of 30; or
equivalent to 70% of the unemployment insurance to which the employee would be entitled, in the event that the employer suspends the employment contract of its employees by paying monthly compensatory aid in the amount of 30% of the employee's salary, during the period the temporary suspension of agreed work.
The Emergency Employment and Income Preservation Benefit will be paid to the employee regardless of the fulfillment of any vesting period, the length of employment and the number of wages received. The Emergency Benefit will not be due to the employee who is:
occupying public office or job, position on a free appointment and dismissal committee or holder of an elective mandate; or
in enjoyment:
the benefit of continued provision of RGPS - General Social Security Regime or RPPS - Own Social Security Regimes, except for death or accident assistance;
unemployment insurance, in any of its modalities; and
the professional qualification scholarship, funded by FAT - Fundo de Amparo ao Trabalho, due when the worker has his contract suspended for participation in a course or professional qualification program offered by the employer.
The employee with more than one formal employment relationship may cumulatively receive an Emergency Employment and Income Preservation Benefit for each employment relationship with a proportional reduction in working hours and wages or with temporary suspension of the employment contract, subject to the amount and condition dealt with later, if there is a bond in the form of intermittent contract.
In cases where the calculation of the Emergency Benefit results in decimal values, the amount to be paid shall be rounded up to the next whole unit. Proportional reduction of working hours and wages During the state of public calamity, the employer may agree to a proportional reduction in the working hours and salary of its employees, for up to 90 days, subject to the following requirements:
preserving the value of hourly wages;
pact by individual written agreement between employer and employee, which will be sent to the employee at least 2 calendar days in advance; and
reduction of working hours and wages, exclusively, in the following percentages: 25%, 50% or 70%.
The working day and the salary paid previously will be reestablished within 2 calendar days, counted from the cessation of the state of public calamity, the date established in the individual agreement as the period end and reduction agreed, or the date of communication from the employer to inform the employee of his decision to bring forward the end of the agreed reduction period.
Temporary Suspension of Employment Contract
During the state of public calamity, the employer may agree to temporarily suspend the employment contract of its employees, for a maximum period of 60 days, which may be divided into up to 2 periods of 30 days.
The temporary suspension of the employment contract will be agreed upon by individual written agreement between employer and employee, which will be forwarded to the employee at least 2 calendar days in advance.
During the period of temporary suspension of the contract, the employee will be entitled to all benefits granted by the employer to his employees and will be authorized to collect for RGPS as an optional policyholder.
The employment contract will be reestablished within 2 calendar days, counting from the cessation of the state of public calamity, from the date established in the individual agreement as the period's closing term and agreed suspension, or from the employer's communication date informing the employee about its decision to bring forward the end of the agreed suspension period.
If, during the period of temporary suspension of the employment contract, the employee maintains work activities, even if partially, through teleworking, remote work or distance work, the temporary suspension of the employment contract will be out of character, and the employer will be subject : immediate payment of remuneration and social charges for the entire period; the penalties provided for in the legislation in force; and the sanctions provided for in a convention or collective agreement.
The company that received, in the calendar year of 2019, gross revenue above R $ 4,800,000.00, can only suspend the employment contract of its employees by paying monthly compensatory aid in the amount of 30% of the value of the employee's salary, during the period of temporary suspension of work agreed. Common Provisions for the Measures of the Emergency Employment and Income Maintenance Program
The Emergency Employment and Income Preservation Benefit may be accumulated with the payment, by the employer, of monthly compensatory aid, as a result of the reduction in working hours and wages or the temporary suspension of the employment contract referred to in this Provisional Measure.
The monthly compensatory aid must have the value defined in the individual agreement agreed or in collective bargaining, it will have an indemnity nature, it will not be included in the calculation basis of the income tax withheld at source or of the annual adjustment declaration of the personal income tax of the employee, will not be included in the calculation base of the social security contribution and other taxes levied on the payroll, will not be included in the calculation base of the amount due to the FGTS and may be excluded from the net profit for purposes of determining income tax legal entity and Social Contribution on Net Income of legal entities taxed by taxable income.
In the event of a proportional reduction in working hours and wages, the compensatory aid will not include the salary due by the employer and will comply with the provisions of the previous paragraph.
Provisional Employment Guarantee
The provisional employment guarantee is recognized for the employee who receives the Emergency Job and Income Preservation Benefit, as a result of the reduction in working hours and wages or the temporary suspension of the employment contract, in the following terms:
during the agreed period of reduced working hours and wages or temporary suspension of the employment contract; and
after the re-establishment of the working day and salary or the end of the temporary suspension of the employment contract, for a period equivalent to that agreed for the reduction or suspension.
The unfair dismissal that occurs during the period of provisional guarantee in employment will subject the employer to payment, in addition to the severance installments provided for in the legislation in force, indemnity in the amount of:
50% of the salary to which the employee would be entitled in the period of provisional guarantee in employment, in the event of a reduction in working hours and a salary equal to or greater than 25% and less than 50%;
75% of the salary to which the employee would be entitled in the period of provisional guarantee in the employment, in the hypothesis of reduction of the working day and of salary equal or superior to 50% and inferior to 70%; or
100% of the salary to which the employee would be entitled in the period of provisional guarantee in the employment, in the hypotheses of reduction of the working day and salary in a percentage superior to seventy percent or temporary suspension of the employment contract.
The foregoing does not apply to the cases of dismissal at the request or for cause of the employee.
Collective Bargaining
Measures to reduce working hours and wages or temporarily suspend employment contracts may be entered into through collective bargaining, observing the rules of the titles "Proportional Reduction of Work Hours and Salaries" and "Temporary Suspension of Contract ", as well as in the following paragraph.
The collective bargaining agreement or agreement may establish percentage reductions in working hours and wages other than 25%, 50% and 70%. In this case, the Emergency Employment and Income Preservation Benefit will be due under the following terms:
without perception of the Emergency Benefit for the reduction of working hours and salary below 25%;
25% on the calculation basis (monthly amount of unemployment insurance to which the employee would be entitled) for the reduction of hours and wages equal to or greater than 25% and less than 50%;
50% on the calculation basis (monthly amount of unemployment insurance to which the employee would be entitled) for the reduction of hours and wages equal to or greater than 50% and less than 70%; and
70% on the calculation base (monthly amount of unemployment insurance to which the employee would be entitled) for the reduction of hours and wages above 70%.
The collective bargaining agreements or agreements previously entered into may be renegotiated to adapt their terms, within 10 calendar days, counted from 1-4-2020.
Individual agreements to reduce working hours and wages or temporarily suspend the employment contract, agreed under the terms of this Provisional Measure, must be communicated by employers to the respective labor union, within up to 10 calendar days, counted from the date of your celebration.
The measures of proportional reduction of working hours and wages and temporary suspension of the employment contract will be implemented through an individual agreement or collective bargaining with employees:
with a salary equal to or less than R $ 3,135.00; or
holders of a higher education diploma and who receive a monthly salary equal to or higher than R $ 12,202.12 (twice the maximum limit of the current RGPS benefits).
For employees not covered by the rules provided for in the preceding paragraph, the measures of proportional reduction of working hours and salaries and temporary suspension of the employment contract can only be established by convention or collective agreement, except for the proportional reduction of working hours and a 25% salary that can be agreed upon by individual agreement.
Other Provisions
The proportional reduction in working hours and wages or the temporary suspension of the employment contract, when adopted, should safeguard the exercise and functioning of essential activities.
The irregularities found by the Labor Tax Audit regarding the workload and salary reduction agreements or temporary suspension of the employment contract provided for in this Provisional Measure subject the offenders to a fine.
The provisions of this Provisional Measure apply to apprenticeship and part-time work contracts. The maximum time for proportional reduction of hours and wages and temporary suspension of the employment contract, even if successive, may not exceed 90 days, within the maximum period of 60 days. Final dispositions
During the state of public calamity:
the professional qualification course or program may be offered by the employer exclusively in the face-to-face modality, and will last no less than 1 month and no more than 3 months;
electronic means may be used to meet the formal requirements related to Collective Bargaining Agreements, including for calling, deliberating, deciding, formalizing and advertising a bargaining agreement or collective bargaining agreement; and
the deadlines related to the convention or collective bargaining agreement are reduced by half.
Intermittent Employment Contract The employee with an intermittent employment contract, formalized until 1-4-2020, will be entitled to the monthly emergency benefit in the amount of R $ 600.00, for a period of 3 months.
The monthly emergency benefit will be due from 1-4-2020 and will be paid within 30 days.
The monthly emergency benefit applies to:
the costing with Union resources;
operationalization and payment by ME;
the registration in active debt of the Union of the credits constituted as a result of the undue payment or in excess of the due;
payment to the employee regardless of the fulfillment of any vesting period, length of employment and number of wages received; and
non-payment to the employee who is:
occupying public office or job, position on a free appointment and dismissal committee or holder of an elective mandate; or
in good standing: benefit of continued provision of RGPS or RPPS, except pension for death or accident assistance; unemployment insurance, in any of its modalities; and the professional qualification scholarship.
The existence of more than one intermittent employment contract will not generate the right to grant more than one monthly emergency benefit.
An act of the Ministry of Economy will regulate the granting and payment of the emergency benefit.
The monthly emergency benefit may be accumulated with the payment of another emergency aid.
The provisions of Provisional Measure 927, dated March 22, 2020, in relation to the Suspension of Administrative Requirements for Safety and Health at Work, do not authorize the employer to fail to comply with regulatory standards for safety and health at work, applying the provisions provided for therein. only in exceptional cases. Source: COAD
PROVISIONAL MEASURE # 932, OF MARCH 31, 2020 - "SYSTEM S"
Update on 05/26/2020: the measure was extended for another 60 days. It changes the rates of contribution to autonomous social services that it specifies and takes other measures. THE PRESIDENT OF THE REPUBLIC, using the powers conferred on him by art. 62 of the Constitution, adopts the following Provisional Measure, with force of law: Art. 1 Exceptionally, until June 30, 2020, the rates of contributions to autonomous social services are reduced to the following percentages: I - National Cooperativism Learning Service - Sescoop - one whole twenty-five hundredth percent; II - Social Service of Industry - Sesi, Social Service of Commerce - Sesc and Social Service of Transport - Sest - seventy-five hundredths percent; III - National Commercial Apprenticeship Service - Senac, National Industrial Apprenticeship Service - Senai and National Transport Apprenticeship Service - Senat - five tenths percent; IV - National Rural Learning Service - Senar:
a whole and twenty-five hundredths of the contribution levied on the payroll;
one hundred and twenty-five thousandths of the contribution levied on the revenue from the commercialization of rural production owed by the corporate rural producer and by the agribusiness; and
ten hundredths of the contribution levied on the revenue from the commercialization of rural production owed by the individual rural producer and special insured.
Single paragraph. During the term referred to in the caput, the remuneration referred to in § 1 of art. 3 of Law No. 11,457, of March 16, 2007, will be seven percent for the following beneficiaries: I - Sesi; II - Senai; III - Sesc; IV - Senac; V - Sest; VI - Senat; VII - Senar; and VIII - Sescoop. Art. 2 The Brazilian Micro and Small Business Support Service - Sebrae will allocate to the Guarantee Fund for Micro and Small Companies, at least fifty percent of the additional contribution provided for in § 3 of art. 8 of Law No. 8,029, of April 12, 1990, which is passed on to it under the terms of item I of § 4 of art. 8 of said Law, referring to the period referred to in the caput of art. 1 of this Provisional Measure. Art. 3 This Provisional Measure goes into effect on April 1, 2020.
Update on 05/26/2020: the measure was extended for another 60 days. Source: DOU
PROVISIONAL MEASURE # 927, OF MARCH 30, 2020 - "FGTS"
As per the edition of Provisional Measure (PM) no. 927/2020 and "Circular da Caixa 893/2020", DBS Partner, in order to assist its customers, provides the main legal aspects that must be observed.
I - PROVISIONAL MEASURE
ThePMprovides the measures that employers may take to face the extraordinary situation resulting from the Covid-19 pandemic. The provisions are temporary and will only be valid until December 31, 2020. The purpose of thePMis to provide for labor issues, with a view to preserving employment and income.
II - TELE-WORK
The change to any situation that is configured as remote work will not depend on individual or collective agreement, but must be communicated to the employee within 48 hours before it starts. The Parties must adjust the responsibilities arising from the new scenario, such as expenses. In this sense, it is extremely important to document the correctness. If the employee does not have enough infrastructure, and the employer does not provide it, the employee's remuneration will be guaranteed. The use of applications outside working hours will not constitute time available. This regime will also apply to interns and apprentices.
III – VACATION ANTICIPATION
Prior communication within 48 hours. Holidays may be granted even if the purchase period has not elapsed and, by written agreement, future holiday periods may also be anticipated. The additional 1/3 may be paid until the 13th salary date, as well as the regular remuneration may be paid until the 5th business day of the month following the vacation. The payment of the cash bonus will depend on the employer's agreement. There is priority for workers who belong to the risk group.
IV - COLLECTIVE VACATION
Prior communication within 48 hours. The duration limits foreseen in the CLT will not apply. Ideally, follow the same guidelines that apply to individual holidays. There is no need for prior communication to any body, notably trade unions or the ministry of the economy.
V - HOLIDAY ANTICIPATION
Non-religious holidays may be brought forward, provided that 48 hours prior notice is given and an unambiguous indication of which is anticipated. They can be compensated in a bank of hours. Religious holidays may only be granted if the employee expressly authorizes them.
VI - TIME BANK
Extension of the compensation period to up to 18 months, counting from the closing date of the state of public calamity. Compensation will waive a collective or individual labor agreement.
VII - WORK SAFETY
Occupational medical examinations are extended during public calamity, except for dismissals, for up to 60 days from the end of the period. The dismissal exam may be waived if the last occupational examination was carried out less than 180 days ago. Periodic training, provided for in regulatory standards and legislation, will be suspended and can be carried out within 90 days after the end of the period. Distance training can be carried out. CIPA will remain until the end of the calamity, but electoral processes may be suspended.
VIII - "FGTS" PAYMENT The payment of the competences in March, April and May 2020 may be carried out in installments, without the impact of updating, fines and charges. The payment of obligations related to the months above will be paid in up to six monthly installments, with due date on the seventh day of each month, as of July 2020. In order to take advantage of the prerogative provided for in the caput, the employer is obliged to declare the information until June 20, 2020 (Modality 1 - Declaration to FGTS and Social Security). In the event of termination of the employment contract, the suspension, provided for in art. 19 of MPV 927/2020, will be resolved and the employer will be obliged to:
the collection of amounts corresponding to forty percent of the amount of all deposits made in the correspondent account, without incurring the fine and charges;
deposit of amounts related to the month of termination and the immediately preceding month, which has not yet been paid, without prejudice to legal arrangements.
IX - OTHER NOTES
Art. 18 was revoked, which dealt with the suspension of wages for up to 4 (four) months.
Postponement of FGTS payment from March, April and May 2020, and the possibility of payment in installments, within 6 months, without penalty and charges, from July 2020. If the contract is terminated, the analysis will be specific.
The term of Regularity Certificates issued before the PM is extended.
Term of defense, or appeal, in infraction notices are suspended for 180 days. Cases of Covid-19 contamination will not be considered occupational, except with proof of causal link.
Expired or due collective agreements and conventions, within 180 days of the PM, may, according to the employer's will, be extended for 90 days after the end of the term.
For 180 days, labor tax auditors will act in a guiding manner, unless they find a serious, risky or absurd situation.
The PM will apply to rural, temporary / service provision and domestic work.
Measures taken by employers in the last 30 days, which do not contravene the provisions of the PM, will be valid.
Individual agreement between employer and employee will have preponderance over other normative instruments, as long as in convergence with the Federal Constitution.
Through "Circular da Caixa 893" of 03/24/2020, guidelines on the suspension of the payment of FGTS payments were released.
Source: DBS Partner Team
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