Contribuição Sindical Facultativa
Autor | Francisco Meton Marques de Lima |
Ocupação do Autor | Professor Titular da Universidade Federal do Piauí - UFPI. Doutor em Direito Constitucional pela UFMG. |
Páginas | 89-93 |
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Art. 578. As contribuições devidas aos sindicatos pelos participantes das categorias econômicas ou profissionais ou das profissões liberais representadas pelas referidas entidades serão, sob a denominação de contribuição sindical, pagas, recolhidas e aplicadas na forma estabelecida neste Capítulo, desde que prévia e expressamente autorizadas.
Art. 579. O desconto da contribuição sindical está condicionado à autorização prévia e expressa dos que participarem de uma deter-minada categoria econômica ou profissional, ou de uma profissão liberal, em favor do sindicato representativo da mesma categoria ou profissão ou, inexistindo este, na conformidade do disposto no art. 591 desta Consolidação.
Art. 582. Os empregadores são obrigados a descontar da folha de pagamento de seus empregados relativa ao mês de março de cada ano a contribuição sindical dos empregados que autorizaram prévia e expressamente o seu recolhimento aos respectivos sindicatos.
[...]
Art. 583. O recolhimento da contribuição sindical referente aos empregados e trabalhadores avulsos será efetuado no mês de abril de cada ano, e o relativo aos agentes ou trabalhadores autônomos e profissionais liberais realizar-se-á no mês de fevereiro, observada a exigência de autorização prévia e expressa prevista no art. 579 desta Consolidação.
[...]
Art. 587. Os empregadores que optarem pelo recolhimento da contribuição sindical deverão fazê-lo no mês de janeiro de cada ano, ou, para os que venham a se estabelecer após o referido
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mês, na ocasião em que requererem às repartições o registro ou a licença para o exercício da respectiva atividade.
Art. 602. Os empregados que não estiverem trabalhando no mês destinado ao desconto da contribuição sindical e que venham a autorizar prévia e expressamente o recolhimento serão descontados no primeiro mês subsequente ao do reinício do trabalho.
A contribuição sindical foi instituída na era Getúlio Vargas, para garantir a vita-lidade aos sindicatos, ante a falta de cultura associativa do brasileiro de então. E sobreviveu a todas as Constituições. Está prevista no inciso IV da Constituição de 1988.
Em virtude de sua previsão constitucional, entendemos que não pode ser removida por lei. Nem tornada facultativa, pois é um tributo, e não há tributo facultativo. Assim, a lei incorre em flagrante inconstitucionalidade.
A contribuição sindical tem natureza jurídica tributária, de acordo com a previsão da Constituição (art. 8º, IV, c/c art. 149) e do CTN:
STF - AG.REG.NO RECURSO EXTRAORDINÁRIO RE 496456 RS (STF)
Data de publicação: 20.8.2009
Ementa: AGRAVO REGIMENTAL NO RECURSO EXTRAORDINÁRIO. TRIBUTÁRIO. CONTRIBUIÇÃO SINDICAL: NATUREZA JURÍDICA DE TRIBUTO. COMPULSORIEDADE. PRECEDENTES. AGRAVO REGIMENTAL AO QUAL SE NEGA PROVIMENTO.
TRT-2 - RECURSO ORDINÁRIO RO 20452820105020...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Reforma Trabalhista. Entenda ponto por ponto
- Direito Material do Trabalho
- Grupo Empresarial e Solidariedade de Empresas
- Tempo à Disposição do Empregador
- Fontes e Interpretação do Direito do Trabalho
- Sucessão Empresarial e Responsabilidade do Sócio Retirante
- Da Prescrição Geral e Intercorrente
- Registros do Empregado
- O Fim das Horas In Itinere ou em Trânsito
- Trabalho a Tempo Parcial
- Horas Extras, Banco de Horas e Acordo de Compensação
- Regime de 12 x 36 Horas
- Horas Extras em Atividades Insalubres
- Prorrogação da Jornada para Além do Negociado
- Trabalhadores sem Direito a Horas Extras
- Supressão de Intervalo Intrajornada
- Teletrabalho ou Home Office
- Férias - Alterações
- Do Dano Extrapatrimonial
- Proteção da Maternidade
- Alterações das Regras do Contrato de Trabalho
- Extinção do Contrato de Emprego
- Arbitragem em Contrato Individual
- Quitação Anual dos Direitos Trabalhistas
- Comissão de Representantes dos Empregados na Empresa
- Contribuição Sindical Facultativa
- O Negociado sobre o Legislado
- Multas Trabalhistas - Reajuste dos Valores
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