Participação nos lucros ou resultados da empresa
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 | 437-439 |
Page 437
A concessão pelo empregador de participação nos lucros ou resultados da empresa, para que não seja considerada parcela de natureza salarial, deverá obedecer ao disposto na Lei n. 10.101, de 19.12.2000 - DOU de 20.12.2000 -, com as alterações promovidas pela Lei n. 12.832/2013. Esta lei regula a participação dos trabalhadores nos lucros ou resultados da empresa como instrumento de integração entre o capital e o trabalho e como incentivo à produtividade, nos termos do art. 7º, XI, da Constituição Federal.
Obs.: A participação nos lucros vinha sendo regulamentada por Medida Provisória, sendo a última publicação a de n. 1.982-77. O texto desta Medida Provisória foi aprovado pelo Congresso Nacional, resultando na promulgação da Lei n. 10.101, de 19.12.2000.
A participação nos lucros ou resultados deverá ser objeto de negociação entre a empresa e seus empregados, mediante um dos procedimentos a seguir descritos, escolhidos pelas partes de comum acordo (art. 2º):
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comissão paritária escolhida pelas partes, integrada, também, por um representante indicado pelo sindicato da respectiva categoria: nesta modalidade, o empregador e seus empregados nomearão determinadas pessoas para comporem a comissão, em igual número, sendo que no grupo escolhido pelos empregados deverá estar um representante do sindicato profissional correspondente;
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convenção ou acordo coletivo: o pagamento de participação nos lucros ou resultados poderá constar de documento coletivo (convenção ou acordo), o que dispensa a comissão já mencionada (letra "a", acima), uma vez que esses documentos já resultam de negociação entre as partes.
Dos instrumentos decorrentes da negociação (seja pela comissão ou por cláusula em documento coletivo) deverão constar regras claras e objetivas quanto à fixação dos direitos substantivos da participação e das regras adjetivas, inclusive mecanismos de aferição das informações pertinentes ao cumprimento do acordado, periodicidade da distribuição, período de vigência e prazos para revisão do acordo, podendo ser considerados, entre outros, os seguintes critérios e condições:
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índices de produtividade, qualidade ou lucratividade da empresa;
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programas de metas, resultados e prazos, pactuados previamente.
Sendo a negociação por meio de comissão paritária, a empresa deverá prestar aos representantes dos...
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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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