Execução das contribuições sociais
Autor | Manoel Antonio Teixeira Filho |
Ocupação do Autor | Advogado - Juiz aposentado do TRT da 9.ª Região - Fundador da Escola da Associação dos Magistrados do Trabalho do Paraná |
Páginas | 194-195 |
Page 194
Art. 876. ....................................................................................................................
Parágrafo único. A Justiça do Trabalho executará, de ofício, as contribuições sociais previstas na alínea a do inciso I e no inciso II do art. 195 da Constituição Federal, e seus acréscimos legais, relativas ao objeto da condenação constante das sentenças que proferir e dos acordos que homologar. (NR)
· Justificativa do Projeto de Lei n. 6.787/2016:
"Por intermédio da modificação do parágrafo único do art. 876, pretendemos atualizar esse dispositivo da CLT, adaptando-o ao que determina a Súmula Vinculante n. 53 do STF, segundo a qual "a competência da Justiça do Trabalho prevista no art. 114, VIII, da Constituição Federal alcança a execução de ofício das contribuições previdenciárias relativas ao objeto da condenação constante das sentenças que proferir e acordos por ela homologados". Registre-se que o entendimento do TST é na mesma linha, nos termos do inciso III da Súmula n. 368".
· Comentário
Houve alterações na redação deste parágrafo único.
Em primeiro lugar, especificou-se que as contribuições sociais são aquelas previstas nos incisos I e II, do art. 195, da Constituição Federal. Em segundo, ao fazer uso da expressão "relativas ao objeto da condenação constante das sentenças que proferir e dos acordos que homologar", a norma deixa implícita a controversa possibilidade - que antes estava explícita - de a condenação compreender, inclusive, "os salários pagos durante o período contratual reconhecido" (CLT, art. 876, parágrafo único).
Eis o teor da Súmula n. 368, do TST, invocada pelo Relator do Projeto:
DESCONTOS PREVIDENCIÁRIOS. IMPOSTO DE RENDA. COMPETÊNCIA. RESPONSABILIDADE PELO RECOLHIMENTO. FORMA DE CÁLCULO. FATO GERADOR (aglutinada a parte final da Orientação Jurisprudencial n. 363 da SBDI-I à redação do item II e incluídos os itens IV, V e VI em sessão do Tribunal Pleno realizada em 26.6.2017) - Res. 219/2017, DEJT divulgado em 28, 29 e 30.6.2017
I - A Justiça do Trabalho é competente para determinar o recolhimento das contribuições fiscais. A competência da Justiça do Trabalho, quanto à execução das contribuições previdenciárias, limita-se às sentenças condenatórias em pecúnia que proferir e aos valores, objeto de acordo homologado, que integrem o salário de contribuição. (ex-OJ n. 141 da SBDI-1 - inserida em 27.11.1998).
II - É do empregador a responsabilidade pelo recolhimento das...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- O processo do trabalho e a reforma trabalhista
- Preâmbulo
- Introdução
- A Lei n. 13.467/2017
- Grupo econômico. Responsabilidade solidária
- Dano extrapatrimonial
- Responsabilidade do sócio retirante
- Prescrição
- Prescrição intercorrente
- Sucessão de empregadores. Responsabilidade solidária
- Arbitragem
- Litisconsórcio
- Competência
- Prazos
- Custas
- Gratuidade da justiça
- Honorários periciais
- Honorários advocatícios
- Honorários advocatícios na reconvenção
- Litigância de má-fé
- Multa à testemunha
- Exceção de incompetência territorial
- Ônus da prova
- Petição inicial e pedido
- Desistência da ação
- O preposto
- Audiência e revelia
- Revelia
- Defesa no processo eletrônico
- Incidente de desconsideração da personalidade jurídica
- Do processo de jurisdição voluntária para homologação de acordo extrajudicial
- Execução das contribuições sociais
- Execução ex officio
- Liquidação
- Execução. Garantia do juízo
- Execução. Protesto da decisão
- Penhora
- Recurso de revista
- Recurso de revista. Transcendência
- Depósito recursal
- Dispositivos processuais revogados
- Vigência
- Direito intertemporal e recurso
- Bibliografia
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