Decretos-Lei
Autor | Mauricio Godinho Delgado - Gabriela Neves Delgado |
Páginas | 1489-1490 |
Page 1489
Decreto-Lei n. 368, de 19 de dezembro de 1968
Dispõe sobre efeitos de débitos salariais e dá outras providências
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o § 1º do art. 2º do Ato Institucional n. 5, de 13 de dezembro de 1968, decreta:
Art. 1º A empresa em débito salarial com seus empregados não poderá:
I - pagar honorário, gratificação, pro labore ou qualquer outro tipo de retribuição ou retirada a seus diretores, sócios, gerentes ou titulares de firma individual;
II - distribuir quaisquer lucros, bonificações, dividendos ou interesses a seus sócios, titulares, acionistas, ou membros de órgãos dirigentes, fiscais ou consultivos;
III - ser dissolvida.
Parágrafo único. Considera-se em débito salarial a empresa que não paga, no prazo e nas condições da lei ou contrato, o salário devido a seus empregados.
Art. 2º A empresa em mora contumaz relativamente a salários não poderá, além do disposto no art. 1º, ser favorecida com qualquer benefício de natureza fiscal, tributária, ou financeira, por parte de órgãos da União, dos Estados ou dos Municípios, ou de que estes participem.
§ 1º Considera-se mora contumaz o atraso ou sonegação de salários devidos aos empregados, por período igual ou superior a três meses, sem motivo grave e relevante, excluídas as causas pertinentes ao risco do empreendimento.
§ 2º Não se incluem na proibição do artigo as operações de crédito destinadas à liquidação dos débitos salariais existentes, o que deverá ser expressamente referido em documento firmado pelo responsável legal da empresa, como justificação do crédito.
Art. 3º A mora contumaz e a infração ao art. 1º serão apuradas mediante denúncia de empregado da empresa ou entidade sindical da respectiva categoria profissional, pela Delegacia Regional do Trabalho, em processo sumário, assegurada ampla defesa ao interessado.
§ 1º Encerrado o processo, o Delegado Regional do Trabalho submeterá ao Ministro do Trabalho e Previdência Social parecer conclusivo para decisão.
§ 2º A decisão que concluir pela mora contumaz será comunicada às autoridades fazendárias locais pelo Delegado Regional do Trabalho, sem prejuízo da comunicação que deverá ser feita ao Ministro da Fazenda.
Art. 4º Os diretores, sócios, gerentes, membros de órgãos fiscais ou consultivos, titulares de firma individual ou quaisquer outros dirigentes de empresa responsável pela infração do disposto no art. 1º, incisos I e II, estarão sujeitos à pena de detenção de um mês a...
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