FGTS
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 564-566 |
Page 564
OAB - IV EXAME DE ORDEM UNIFICADO - JUL/2011 - FGV
210. Assinale a alternativa correta em relação ao Fundo de Garantia do Tempo de Serviço - FGTS:
(a) Durante a prestação do serviço militar obrigatório pelo empregado, ainda que se trate de período de suspensão do contrato de trabalho, é devido o depósito em sua conta vinculada do FGTS.
(b) Na hipótese de falecimento do empregado, o saldo de sua conta vinculada do FGTS deve ser pago ao representante legal do espólio, a fim de que proceda à partilha entre todos os sucessores do trabalhador falecido.
(c) Não é devido o pagamento de indenização compensatória sobre os depósitos do FGTS quando o contrato de trabalho se extingue por força maior reconhecida pela Justiça do Trabalho.
(d) A prescrição da pretensão relativa às parcelas remuneratórias não alcança o respectivo recolhimento da contribuição para o FGTS, posto ser trintenária a prescrição para a cobrança deste último.
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(a) Correto porque: o artigo 15, § 5º, da Lei 8.036/90 (Lei do FGTS), assegura que depósito atinente ao FGTS (correspondente a 8 (oito) por cento da remuneração paga ou devida, no mês anterior ao trabalhador) é obrigatório nos casos de afastamento para prestação do serviço militar obrigatório e licença por acidente do trabalho.
(b) Errado porque: o artigo 20, inciso IV, da Lei 8.036/90 (Lei do FGTS) estabelece que a conta vinculada do trabalhador no FGTS poderá ser movimentada quando houver o falecimento do trabalhador, sendo o saldo pago a seus dependentes, para esse fim habilitados perante a Previdência Social, segundo o critério adotado para a concessão de pensões por morte. Na falta de dependentes, farão jus ao recebimento do saldo da conta vinculada os seus sucessores previstos na lei civil, indicados em alvará judicial, expedido a requerimento do interessado, independentemente de inventário ou arrolamento.
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(c) Errado porque: nos termos do artigo 20, inciso I, parte final, da Lei 8.036/90 (Lei do FGTS), a conta vinculada do trabalhador no FGTS poderá ser movimentada no caso de extinção do contrato de trabalho por força maior.
(d) Errado porque: nesse caso sobrevém o prazo de cinco ou dois anos, segundo o entendimento pacificado na Súmula 206 do TST: "A prescrição da pretensão relativa às parcelas remuneratórias alcança o respectivo recolhimento da contribuição para o FGTS". Nessa situação, o FGTS vem como reflexo da...
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