A execução da contribuição previdenciária nos acordos homologados perante a justiça do trabalho

• Autor(a) principal: Silva, Francisco Edmar da
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/42726
• topic: Acordos trabalhistas.; Contribuições.; Execução.; Previdência Social

Social Security has always been the target of questions about its financial capacity to maintain the social security benefits, due to resources hypothetically scarce directed to security system. Its financial and actuarial balance depends on contributions directed directly by the insured and, indirectly, by society as a whole, through resources passed on by the Union. In this context, it is necessary to guarantee the effective payment of social security contributions, especially those performed in the Labor Courts, through broken agreements, can be the object of a transaction between the parties involved in disputes and, consequently, cause fraud in security system. However, there is a conflict between the scholars and even conflicts in the midst of the own legislation regarding the availability of transaction taxes on labor field, due to interpretations, sometimes misguided of legal devices. While in the labor courts, under the prism of the conciliatory principle, it´s admitted that the funds with incidence of social security contribution may be subject to agreement between the parties, part of the doctrine and the social security authority, are reluctant to this provision. The execution of the approved agreements on labor courts must observe essential limits when the transaction of the values that should cover the secondary tax for not belonging to the parties, but to the Union. The objective of this work is to promote the recognition of the compulsory contributions to social security, even in the face of the mitigation to the principle of unavailability, as a duty of the employee and the employer because it involves diffuse law, that is, of the entire collective. In addition, it will examine succinctly the approved agreements on labor courts by observing in those agreements the mitigation the principle of non-availability of the public interest with regard to social security contributions owed to Union and liable to transaction by parts of the worker and employer in court, which would set clear system insurance fraud. To achieve the objective proposed in this work, it Will be performed a virtual research about decisions given in Labor Court and consultation to jurisprudence of Supreme Courts, In addition to various authors that deal with literature of the subject, opposing their views and inserting our own construction of the argumentative critical enrichment that will contribute to the reflection of the social security issue.