Veículo do empregado a serviço 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 | 389-389 |
Page 389
Atualmente é comum a contratação, pelas empresas, de empregados que utilizam veículo próprio na realização de suas atividades, reembolsando a estes as despesas referentes a combustível, desgaste, limpeza, entre outras necessárias à manutenção do mesmo. Alguns juristas compreendem tratar-se de "ajuda de custo", não sendo tais valores considerados remuneração. A denominação "ajuda de custo", contudo, não é aqui apropriada, justamente em face de a legislação previdenciária (Lei n. 8.212/91, art. 28, § 9º, g) entender que tal instituto possui natureza eventual, quando de transferência de empregados, como já observado no item 9 desta Parte III. A utilização desta nomenclatura (ajuda de custo) para ressarcimento de despesas com veículo poderia, portanto, gerar complicações quando da visita de auditor fiscal previdenciário, posto que seu pagamento se daria de forma habitual, competindo ao empregador comprovar documentalmente a finalidade diversa da ajuda de custo paga pela empresa.
Assim, e como inexistente qualquer dispositivo legal sobre a nomenclatura correta ou a integração de tais valores na remuneração do trabalhador, recomenda-se a utilização da expressão "ressarcimento de despesa com veículo" ou "auxílio-combustível", adotando o empregador, para fixação do valor pago, uma das seguintes formas:
-
quilometragem rodada: o entendimento quanto à sua classificação como salário ou indenização não é pacífico. Normalmente, quando o valor a ser pago ao empregado for justo e razoável, preferencialmente estipulado por alguma entidade especializada e não arbitrariamente pelo empregador, este não será considerado como parcela integrante ao salário;
-
reembolso de despesas: não são considerados parcelas integrantes ao salário os valores pagos ao empregado quando as despesas por este efetuadas são comprovadas mediante apresentação de notas fiscais, sob um controle direto e rígido do empregador;
-
contrato de comodato: de conformidade com o Código Civil, art. 579 e seguintes, o...
Para continuar a ler
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
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.