Empresa
Autor | Ronaldo Belmonte |
Ocupação do Autor | Fiscal de Contribuições Previdenciárias em São Paulo. Especialista e Mestre em Direito do Trabalho e Previdência Social pela Universidade de São Paulo |
Páginas | 42-43 |
Page 42
O conceito de empresa tem gerado muita dificuldade sob o aspecto jurídico, a qual se dá em função do ângulo de onde o jurista está a observar.
Existem as definições dadas pelo Direito Comercial, que estuda as relações das pessoas sob o aspecto puramente econômico. Porém, quando outros ramos do direito focalizam a matéria sob um ângulo amplo, a empresa passa a ter uma participação também social, e o conceito de empresa terá que abarcar outras entidades, tais como associações, sindicatos, trabalhadores que exerçam atividades por sua própria direção, etc., além de outras que não possuam personalidade jurídica, como os condomínios, consórcios, etc.
Sob o aspecto econômico podemos conceituar formalmente a empresa como sendo uma instituição colaboradora dos fatores de produção, permitindo focalizar perfeitamente o seu papel dentro de um sistema econômico, ajustando entre si a terra, os recursos naturais, o trabalho e os bens de capital.
A CLPS (art. 5Q, I) considerava empresa como o empregador, individual ou coletivo, que assumindo o risco da atividade econômica admite, assalaria e dirige a prestação pessoal de serviço, bem como a repartição pública, a autarquia e qualquer outra entidade pública ou serviço administrativo, incorporado ou concedido pelo Poder Público, em relação ao respectivo servidor abrangido pela Previdência Social urbana. O parágrafo único do mesmo artigo equipa-rava à empresa o trabalhador autônomo que remunera serviço a ele prestado por outro trabalhador autônomo, a cooperativa de trabalho, a sociedade civil de direito ou de fato prestadora de serviços, o empregador doméstico, a missão diplomática estrangeira no Brasil e o respectivo membro, em relação a empregado admitido a seu serviço.
A crítica que se fazia a esse dispositivo era de considerar como empresa o empregador, visto que, não tendo empregados, algumas entidades estariam excluídas deste conceito, o que não ocorre se observarmos o art. 122, VII, da mesma CLPS que dizia:
"Art. 122. A Previdência Social urbana é custeada pelas contribuições:
(...)
Page 43
VII - da empresa em geral:
-
10% (dez por cento) do salário-de-contribuição dos segurados a seu serviço, inclusive os...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Obrigações das Empresas junto à Previdência Social
- Prefácio
- Plano da Obra
- Previdência Social
- Empresa
- Segurados da Previdência Social
- Salário-de-Contribuição
- Contribuição Previdenciária
- Outras Fontes de Financiamento da Seguridade Social
- Isenção de Contribuição
- Normas Gerais de Arrecadação e Recolhimento das Contribuições Previdenciárias
- Matrícula das Empresas
- Prova de Inexistência de Débito
- Proibição das Empresas com Débito
- Restrições
- Infrações
- Crimes contra a Previdência Social
- Processo Administrativo Previdenciário
- Seguro de Acidente do Trabalho
- Bibliografia
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