Fiscalização do Empregador
| Autor | Wladimir Novaes Martinez |
| Ocupação do Autor | Advogado especialista em Direito Previdenciário |
| Páginas | 60-61 |
Page 60
Desde 1972 o INSS não fiscaliza o empregador doméstico em sua residência; esse tema sempre foi mal disciplinado. Eventuais contatos entre o devedor da obrigação fiscal e o credor devem ter ocorrido junto das APS.
Agora, com a LDD, o cenário mudou, conforme se vê no seu art. 42. Todavia, o assunto ainda gera dúvidas.
O empregador doméstico arquivará os documentos comprobatórios da relação jurídica, conforme a natureza jurídica de cada um deles.
Por cinco anos, a guia do Simples Doméstico, mas recomenda-se que seja por mais tempo. Nunca se sabe.
O recibo de pagamento dos salários segue a decadência trabalhista, mas da mesma forma é bom guardá-los por uns dez anos. Poderá servir para o próprio trabalhador fazer prova do tempo de serviço.
Por 30 anos as guias do FGTS referentes ao período anterior a 13.11.2014. Por cinco anos, as seguintes.
A fixação do aviso de férias depende do período aquisitivo e na condição de direito trabalhista pelo menos por cinco anos.
Uma cópia do aviso-prévio é importante que seja preservada durante o quinquídio decadencial.
A entrega da Declaração de Rendimentos para os fins do IR se fará mediante recibo e no prazo de cinco anos.
O prazo para reclamações trabalhistas segue a CLT, de cinco anos durante a vigência do contrato de trabalho e de dois anos após a rescisão (LDD, art. 43).
A LDD alterou a Lei n. 10.593/2, determinando que:
A verificação pelo Auditor-Fiscal do Trabalho, do cumprimento das normas que regem o trabalho do empregado doméstico, no âmbito do domicílio do empregado, dependerá de agendamento e de entendimento...
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