The Secretariat of Labour Inspection (SIT) established the procedures for the supervision of the Fund for Guaranteed Time of Service (FGTS) and the social contributions instituted by Complementary Law No. 110/2001, through the publication of the Normative Instruction SIT No. 144/2018 on June-21-2018.
The new legislation indicates that it is incumbent upon the SIT to define the activities and projects in which shall be mandatory, in all fiscal actions, the inclusion of the attributes related to the verification of regularity of the FGTS collections, social contributions and formalization of the employment bond in the work orders, the following points must be respected:
Also, the following are considered as salary for purposes of FGTS inspection and social contributions, among others:
a) Base salary, including benefits in natura;
b) Overtime additional;
c) Health hazard allowance, risk premium, allowance for heavy work and night shift additional;
d) Additional for years of service;
e) Daily for travel, for their global value, provided there is no accounting of the amount spent;
f) Daily Allowance, when it pays monthly, for its total amount, if it exceeds the limit of 50% of the monthly remuneration, even if received exclusively as a result of a change of working place of the employee, in the form of art. 470 of CLT;
g) The bonuses incorporated due to the exercise of a position of trust, before November-11-2017;
h) The amount not paid as indemnified notice, in the cases of termination of labor agreement, as art. 484-A from CLT;
i) The amount corresponding to the special bonus for cashiers;
j) The amount of the reservation time, pursuant to § 6 of art. 235-E from CLT, originated before November-11-2017;
k) Premiums granted by the employer with consideration nature, originated before November-11-2017; and
l) Allowances granted by the employer with consideration nature, originated before November-11-2017.
Note: The date of November-11-2017 is used as the beginning of Law No.13.467/2017 (Labor Reform).
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