Salário e remuneração
Autor | Theodoro Vicente Agostinho/Marcelino Alves De Alcântara/Marco Dulgheroff Novais |
Páginas | 56-57 |
Page 56
O salário nada mais é do que a remuneração que um trabalhador recebe pelo serviço que ele executa. O valor deste salário é variável de acordo com o contrato firmado entre o empregador e o empregado. E também pode ser conceituado como a importância que o empregado recebe diretamente do seu empregador em virtude do benefício do serviço prestado, em conformidade com o contrato de trabalho e podendo o salário ser fixo ou variável.
Em outras palavras, salário é a contraprestação devida ao empregado pela prestação de serviços, em decorrência do contrato de trabalho.
Cumpre ressaltar que o salário subsiste três espécies: salário mínimo que é estabelecido em lei para atender às necessidades vitais do empregado e de sua família, tais como: moradia, alimentação, educação, saúde lazer, vestuário, higiene, transporte e previdência social, assim elencado no art. 7º, inciso IV, da Constituição Federal183; piso salarial previsto em norma coletiva, correspondente ao valor mínimo a ser pago à categoria; salário complessivo, ou seja, sem discriminação de verbas, sendo, mormente, proibido em nosso ordenamento jurídico de acordo com a Súmula n. 91 do Tribunal Superior do Trabalho184.
Remuneração também é caracterizada como a soma do salário contratualmente estipulado (mensal, por hora, por tarefa, etc.) com outras vantagens percebidas na vigência do contrato de trabalho como horas extras, adicional noturno, adicional de periculosidade, insalubridade, comissões, percentagens, gratificações, diárias para viagem etc.
Atualmente, o art. 457 das Consolidações das Leis do Trabalho — CLT compõe a chamada remuneração185.
Em suma, pode-se dizer que a remuneração é gênero e o salário é a espécie desse gênero, sendo que a palavra remuneração passou a indicar a integralidade dos ganhos do empregado, pagos diretamente ou não pelo empregador e, de outro modo, a palavra salário designa-se para os ganhos recebidos diretamente pelo empregador em virtude da contraprestação do trabalho.
A propósito, as verbas consideradas como remuneração e que fazem base para cálculo de 13º salário, férias, rescisões, entre outras, são:
— horas extras;
— adicional noturno;
— adicional de periculosidade;
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— adicional de insalubridade;
— DSR;
— comissões;
— gratificação (a partir da segunda gratificação);
— prêmios (desde que habituais);
— prêmios de assiduidade;
— quebra-caixa;
— gorjetas;
— ajuda de custo habitual;
— abonos habituais;
— salário in natura.
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Advocacia empresarial previdenciária
- Agradecimentos
- Apresentação
- Prefácio
- Introdução
- Princípios constitucionais gerais do Sistema da Seguridade Social
- Princípios constitucionais específicos da Seguridade Social
- Salário e remuneração
- Salário de contribuição
- Previsão constitucional sobre a incidência da folha de salários e demais rendimentos do trabalho
- Métodos de utilização do crédito previdenciário
- Influência do recurso repetitivo (REsp n. 1.230.957) em determinadas contribuições sociais
- Dos reflexos do art. 28 da Lei n. 8.212/1991
- Bônus de contratação - Impactos previdenciários
- Stock option
- Horas extras
- Referências bibliográficas
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