By Luciana Lupinucci
In November, the government published Decree 10.854/21, which deals with the consolidation of the Infralegal Labor Regulatory Framework, a measure aimed at reducing bureaucracy and modernizing legislation relating to labor relationships.
About a thousand decrees, ordinances and normative instructions were revised and consolidated into 15 rules. Themes previously treated in different documents are now grouped in a single material. And in this framework, some points establish changes that deserve the employer's attention.
Among the provisions of the decree, the following stand out:
The Labor Inspection Book will be made available electronically by the Ministry of Labor and Social Security to all companies that have or do not have employees, free of charge, and will be called eLIT.
The tool will also apply to self-employed professionals, charity institutions, recreational associations or other non-profit institutions that have workers as employees. Microenterprises and small companies may join the eLIT through registration.
An Act of the Ministry of Labor and Social Security will be published with the date on which it will become mandatory.
The inspection of labor rules becomes the exclusive responsibility of the tax auditors of the Ministry of Labor and Social Security.
Assessments can only be based on legal or infra-legal provisions, and assessments based on requirements that only appear in manuals, technical notes, circular letters or similar are prohibited.
Companies will be able to opt for different technological resources to control working hours, such as mobile phones, digital or facial recognition.
The electronic working hours control equipment and systems will meet the following criteria:
- Not allowing:
- Not requiring prior authorization to record overtime.
There is only going to be a relationship when there is non-casualness, legal subordination, consideration, and personal service, which are the requirements of the employment relationship.
Temporary work was defined as the one provided by a person hired by a temporary work company that makes him or her available to the client to meet the need for temporary replacement of permanent personnel or complementary demand for services.
Continuous or permanent demands arising from opening branches are not considered complementary demands for services.
The employer is prohibited from replacing the transit pass in advance in cash or any other form of payment, except for domestic employers or in case of operational unavailability of the operating company and lack or insufficiency of transit pass stock necessary to meet the demand and functioning of the system.
There was a change in this point in order to reduce costs for this modality. When the employment contract is settled, amounts paid as FGTS deposits may be deducted.
What changes with the decree is that the government will limit the deduction of income tax in granting of meal and food vouchers. The deduction will only apply to the amounts spent for workers who receive up to five minimum wages. The discount will only take place on the basis of income tax of values up to one minimum wage.
Another change is that employees will be able to use the card at any establishment that accepts this means and not only at accredited ones. In practice, a restaurant that accepts one meal voucher will have to accept all of them. The portability between the brands is also provided for, which starts to be valid in 18 months from the decree publication.
Companies benefiting from PAT must also have programs designed to promote and monitor the health and improve the food and nutritional safety of their employees.
Adapting the business to legal changes is a much smoother move for companies that rely on expert support. DPC's labor and social security center assists the client in adjusting the route, ensuring that they always act in accordance with legal requirements.
Author: Luciana Lupinucci, partner at Domingues e Pinho Contadores.
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