Participação nos lucros ou resultados

• Autor(a) principal: Zampieri, Rafaela Souza
• Data de Publicação: 2012
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/36718
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO::DIREITO DO TRABALHO

This research presents an analysis on the participation of the employees on company’s profits in Brazil, subject that still has some grey areas to be discussed. The purposes of the law are interesting for the companies, since they constitute a way of strategic remuneration and of improvement of the market competitiveness. It also favors the employees as an additional gain unrelated to the remuneration and to the fiscal incentives. The focus of this paper is the current doctrine and labor courts interpretation about the participation of the employees on the profits or results, as well as the interpretation of the Federal Court, since not always the labor understanding coincides with the opinion from the fiscal auditors of the National Institute of Social Security – INSS