Cálculos trabalhistas - metodologia
Autor | Paulo Cesar Baria de Castilho |
Ocupação do Autor | Atuou como perito judicial contábil trabalhista e é mestre em Direito Tributário pela PUC de São Paulo e Doutor em Direito do Trabalho pela mesma Universidade |
Páginas | 39-41 |
Page 39
Visando racionalizar a apuração e atualização das verbas trabalhistas, faz-se necessária a adoção de uma metodologia que ordene e facilite a elaboração dos cálculos.
O prof. Adalberto José do Amaral Filho, no curso de Cálculos Trabalhistas que promove, propõe metodologia bastante racional, a qual passaremos a estudar adiante.
Após criteriosa análise da r. sentença e do v. acórdão, devemos dar uma sequência lógica e prática ao nosso trabalho, obedecendo sempre a hierarquia dos julgados.
Assim, após apurarmos as verbas principais, devemos proceder as integrações devidas (chamadas verbas acessórias). Em seguida, determinamos o valor das verbas secundárias, todas pelo seu valor nominal. A partir daí, procedemos a atualização monetária do valor encontrado, aplicando-se os juros moratórios devidos.
Identifiquemos cada uma delas:
Inicialmente, devem ser apuradas as verbas principais, quais sejam aquelas que possuem títulos próprios e específicos e decorrem da relação direta do vínculo empregatício.
É o caso, p. ex., do salário, férias, 13º salário, aviso-prévio, horas extras, adicionais etc.
Como o próprio nome diz, são aquelas que passam a existir em função do deferimento ou reconhecimento das verbas principais.
É o caso específico dos reflexos de horas extras e outros adicionais (noturno, insalubridade etc.) nas férias, 13º salário, aviso-prévio, DSR (descanso semanal remunerado), FGTS etc.
São aquelas que, em geral, não estão ligadas diretamente ao vínculo empregatício, mas que decorrem de contratos individuais de trabalho, acordos coletivos ou imposição legal.
Como exemplo podemos citar a multa por descumprimento de acordo coletivo, em que o infrator é compelido a pagar à outra parte determinado valor previamente estipulado.
Por determinação legal, temos também a indenização adicional prevista no art. 9º, das Leis ns. 6.708/79 e 7.238/84 (vide a Súmula n. 314 do C. TST).
Definindo-se o valor nominal de cada uma das verbas anteriores (seja ela principal, acessória ou secundária) e...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Prática de Cálculos Trabalhistas
- Agradecimiento
- Nota à 4ª edição
- Nota à 3ª edição
- Nota à 2ª edição
- Objetivos da obra
- Liquidação de sentença no processo trabalhista
- Conceito de salário e remuneração
- Cálculos trabalhistas - metodologia
- Principais verbas trabalhistas
- Outras verbas
- Descontos no salário
- Horas extras
- Reflexos de horas extras
- Trabalho noturno
- Atualização monetária
- Juros de mora
- Prática de cálculo trabalhista
- Tabelas práticas
- Súmulas da jurisprudência do TST
- OJ - Orientações jurisprudenciais da SDI-1 do TST
- Referências bibliográficas
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