Free Translation
Through Provisional Measure 905, published in the DOU of November 12 of this year, the Government extinguished the additional 10% penalty of the Severance Pay Fund (FGTS), regarding unfair dismissals. This termination of the fine applies to all dismissals from 01/01/2020, and is not restricted to employment contracts provided for in MP 905 (Green and Yellow Labor Contract). The requirement of a 10% FGTS fine was introduced in our legal system through Complementary Law 110, of 2001, and its specific purpose was to recover the financial losses of workers who were harmed by the inflationary purges resulting from economic plans. ”And“ Collor ”. The purpose for which this contribution was established was duly achieved and recognized by the Government in various official statements, expressly acknowledging the distortion of purpose of the contribution. Finally, it is noted that even with the termination of the fine by MP 905, the STF will have to pronounce on the actions that discuss the constitutionality (validity) of the fine, after the exhaustion of the purpose for which it was imposed. In this context, companies should evaluate the opportunity to take this discussion to the judiciary and recover the amounts collected under the 10% FGTS fine.
