A contribuição previdenciária no âmbito da justiça do trabalho : a dignidade e o valor social do trabalho espelhados na arrecadação desse tributo

Abstract

It aims to demonstrate the fundamental importance of the Labour Court having acquired competence to perform the material social security contributions due to their sentences, in view of the interests protected, for both the worker and for the Social Security System, bringing the concepts of dignity human and social value of work, the main thoughts arising around this theme, focusing on the aspect of principles are corollaries of Social Security and Labour Law, one complementing the other. Are plotted historical aspects of Labour Law and Social Security, presenting the historical evolution of JT's competence to run the social security contribution by taking a critical look at the reform of the judiciary, from the named neoconstitutionalism and interpretation of the constitutional. Also addressed the social security contribution in the labor deal, your chance of incidence, triggering event, setting the matter relating to law enforcement in time. It talks to respect the legal nature of the sentence labor in relation to social security contributions, the Judgement rendered by the Supreme Court in the RE No 569056-3-PA and the Proposal for Binding Note No. 28 (lack of JT to run the social security contribution in the event of recognition of an employment relationship). Perquirir over the Union's role in labor deal, its procedural aspects, which is investigating the opportunities for expression in the file. Subsequently, the theme Access to Justice discoursed to handle on the existing legal instruments in nation law that enable the information to a database of Social Security of the values of-salary contribution from the worker, presenting the insights of several authors about feasibility of imposing, by the magistrate, the obligation to do, so this information be linked to the name of the employee information consisting of such data. The constitutional principles of procedural speed and efficiency are emphasized, as this solves both the labor issue, as the welfare of poorer workers. Such information is provided through the GFIP, explaining its origin, destination, provision of dispatch, including failing to negative the employer with the Internal Revenue Service of Brazil. It is investigated also the possibility of demanding that obligation in the event of binding precedent to be edited to exclude the jurisdiction of the Labour Court to run the pension contributions through recognition of the employment. Finally, it is on prescription and decay of social security contributions in JT, talking out about the legal nature of this tax, in order to know at what time they are submitted. It defines what is tax liability, tax credits and tax assessment, establishing a parallel social security contribution in its various stages, the legal nature of the labor sentence, the part that deals with the contribution, and presents the species release tax, in order to discover which type would fit the sentence, in this respect