Documentos - Prazo de guarda ou conservação
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 | 488-489 |
Page 488
Os documentos trabalhistas e previdenciários deverão ser conservados pelo prazo mínimo de cinco anos, contados da data do pagamento da verba em questão, ou de dois anos, contados da rescisão contratual, em face do prazo prescricional para o ingresso de ação trabalhista previsto no art. 7º, XXIX, da Constituição Federal/88.
Os documentos fundiários, ou seja, relativos ao FGTS, deverão ser conservados pelo prazo mínimo de trinta anos - Lei n. 8.036/90, regulamentada pelo Decreto n. 99.684/90.
Obs.: Contra empregados menores de 18 anos de idade não corre prazo prescricional (CLT, art. 440). Desta forma, quando esses empregados completarem 18 anos é que o empregador deverá iniciar o "prazo de guarda" dos documentos que a estes se relacionarem.
Existem alguns documentos, entretanto, que, por disposição legal ou apenas por cautela, deverão permanecer arquivados, sendo conservados por maior ou menor prazo, a saber:
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Page 489
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Toda a documentação mantida pela empresa pode ser solicitada pelos auditores fiscais, quando de uma inspeção...
Para continuar a ler
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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