Formatos de contratos de mão de obra: uma análise no formato CLT e PJ

Abstract

After the enactment of the Labor Reform, through Law 13,467/2017, regulated possibilities for hiring professionals emerged, aiming at tax savings by the hiring party. This phenomenon, known as "Pejotization," derives from the term "Legal Entity" and describes the practice of hiring professionals through the creation of a company by the hired individual. This form of labor relationship establishes a dynamic between companies, differing from the traditional link between company and employee governed by the Consolidation of Labor Laws. The objective of this study is to analyze the legislation pertinent to hiring under the Consolidation of Labor Laws format and by Legal Entity and aims to identify the possibilities of tax savings for the hiring party when considering the hiring of a Legal Entity Worker in face of the complexity and burdensomeness of the Brazilian Tax System. Regarding the methodological approach, it is a bibliographic and documentary research. As for the results, the values of charges and discounts for a fictitious monthly cost of an employee are presented, through hiring via the Consolidation of Labor Laws, as well as a comparative table with the Nature of the link, considering the description of social charges and benefits, which should be considered by a professional when hired through a Company x Company link. The results revealed possibilities of tax savings for the hiring party, which in turn should pay attention to the legislation governing the rules of hiring through pejotization, in order to avoid occurrences of Tax Evasion.