Ajudas de custo - Diárias para viagem - Reembolso de despesas
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 387-388 |
Page 387
Três institutos distintos, que não se confundem, têm por finalidade custear as despesas do trabalhador quando da realização de serviços externos. Vejamos:
a) ajuda de custo: valor pago uma única vez ao trabalhador para atender despesas existentes em razão de serviço externo eventual, como a transferência para localidade diversa da contratualmente ajustada (Lei n. 8.212/91, art. 28, § 9º, g). A ajuda de custo tem por característica a eventualidade e, qualquer que seja sua importância, desde que justa e razoável, não integrará a remuneração do trabalhador, não sofrendo, consequentemente, incidência de contribuições previdenciárias, depósito de FGTS e Imposto de Renda;
b) diárias para viagem: quantias pagas ao trabalhador para atender despesas necessárias decorrentes de serviço externo (viagem), habitual ou não. O empregador confere, pois, a seu empregado determinada quantia, suficiente a cobrir os gastos provenientes da viagem, não necessitando o obreiro prestar contas das despesas ocorridas quando de seu retorno. Pode-se dizer, pois, que caso o empregado consiga "economizar" o valor que lhe foi conferido a título de "diária de viagem", poderá ficar com o "troco", sem necessidade de restituir tal diferença a seu empregador. Por essa razão, determina o legislador que as diárias para viagem somente não integrarão a remuneração quando não excederem, mensalmente, a 50% do salário percebido pelo trabalhador (CLT, art. 457, § 2º). Excedendo as diárias tal percentual, estas integrarão a remuneração do empregado pelo seu valor total (e não apenas o excedente dos 50% - Súmula TST n. 101), sofrendo, consequentemente, incidência fundiária, previdenciária e de imposto de renda;
c) reembolso de despesas: como as diárias para viagem, são importâncias pagas ao trabalhador para atender a despesas decorrentes de serviço externo (viagem, por exemplo), habitual ou não. A diferença em relação à "diária para viagem" é que nesta hipótese do "reembolso" o trabalhador se encontra obrigado à prestação de contas por meio de recibos e notas fiscais, inclusive com restituição de diferença favorável (troco) a seu empregador. Como se trata apenas de quitação de despesas, não ficando o trabalhador sequer com um centavo do valor que lhe foi conferido (em face da prestação de contas), não serão tais importâncias integradas à remuneração do obreiro, independente de excederem a 50% do salário ajustado. Neste sentido confira-se, inclusive, o Precedente Administrativo...
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PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte III. Vigência do contrato
- Jornada de trabalho
- Prorrogação e compensação de jornada
- Intervalos para repouso e alimentação
- Repouso semanal remunerado
- Remuneração e salários
- Adicional de insalubridade
- Adicional de periculosidade
- Trabalho noturno
- Ajudas de custo - Diárias para viagem - Reembolso de despesas
- Veículo do empregado a serviço da empresa
- Veículo da empresa fornecido ao empregado - Salário in natura
- Licença remunerada e licença sem remuneração
- Interrupção do contrato de trabalho
- Suspensão do contrato de trabalho
- Férias
- Licença-paternidade
- Gratificação natalina (13º salário)
- Participação nos lucros ou resultados da empresa
- Alimentação
- Atrasos constantes e saídas antecipadas
- Atestados médicos - faltas justificadas
- Registro sindical
- Filiação sindical
- Contribuição sindical patronal, de autônomos e profissionais liberais
- Contribuição sindical - Empregados
- Contribuição assistencial
- Contribuição confederativa
- Acordo coletivo - Convenção coletiva - Dissídio coletivo
- Folha de pagamento
- Alterações contratuais
- Documentos - Afixação obrigatória
- Centralização de documentos
- Documentos - Prazo de guarda ou conservação
- Comissões de conciliação prévia
- Prescrição dos créditos trabalhistas
- Certidão negativa de débitos trabalhistas
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