Central Bank postpones CBE submission deadline
26/03/2020FGTS payment suspension regulated
30/03/2020HIGHLIGHTS
Special MP 927
Vacations: What has changed because of the coronavirus?
On March 22, the government published Provisional Measure No. 927/2020 to legislate about the labor issues during the coronavirus crisis.
To cope with the economic effects of the public emergency situation and under the claim of preserving employment and income, MP 927 eases labor standards, bringing changes related to vacations, hour bank and FGTS, among others.
The following are the topics that have changed with regard to vacations. See the changes that affect the formal employee:
|
Topic |
Before General Rule |
During the state of public calamity MP 927/2020 |
|
Vacation Notice |
Communication on the beginning of the vacation period at least 30 days in advance. The communication must be written and with a receipt. |
Communication of the beginning of the vacation with at least 48 hours in advance. Communication can be written or by electronic means (example: e-mail). Art. 6, caput, MP 927/2020. |
|
Acquisition period |
There was no provision for the anticipation of vacations for a period not elapsed. |
It allows the anticipation of vacations for acquisitive periods not yet elapsed (expired), making it possible to anticipate future vacation periods through negotiation by individual written agreement. Art. 6, item II and paragraph 2, MP 927/2020. |
|
Financial Allowance - option |
The employee can convert 1/3 of the vacation period into a cash bonus without the need for approval from the employer, as long as requested within 15 days before the end of the acquisition period. Article 143 of the CLT. |
The employee can convert 1/3 of the vacation period into a cash bonus, but will be subject to the employer's agreement, as long as requested within 15 days before the end of the acquisition period. Art. 8, single paragraph, MP 927/2020. |
|
Vacation Payment Deadline |
Payment deadline up to two days before the start of the vacation. Art. 145 da CLT. |
Deadline for payment is until the 5th day subsequent to the initial of the vacation period. Art. 9, MP 927/2020. |
|
Payment of the constitutional one third of vacation (1/3 vacation) |
Payment deadline up to two days before the start of the vacation. Art. 7, XVII, CF + Art. 145 of the CLT. |
Deadline for payment until December 20, 2020. Art. 8, caput, MP 927/2020. |
In addition to the changes listed, the companies should observe some points:
- The workers who belong to the coronavirus risk group will be prioritized for the vacation, individual or collective.
- During the state of public calamity, the employer may suspend vacations or unpaid leave of health professionals or those who perform essential functions, by formally communicating the decision to the worker, in writing or electronically, preferably 48 hours in advance.
- In the event of dismissal of the employee, the employer will pay, together with the payment of severance pay, the amounts still unfulfilled for the vacation.
All of the items above have their term limited initially to the state of public calamity or to the term of the MP itself.
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
See more
Sign up for our Newsletter:
Are you interested?
Please contact us, so we can understand your demand and offer the best solution for you and your company.
Rio de Janeiro
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
São Paulo
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Macaé
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318
