Art. 911-A. (REVOGADO). Contribuições Previdenciárias
Autor | Domingos Sávio Zainaghi - Luis Guilherme Krenek Zainaghi |
Páginas | 139-140 |
Page 139
"Art. 911-A. O empregador efetuará o recolhimento das contribuições previdenciárias próprias e do trabalhador e o depósito do FGTS com base nos valores pagos no período mensal e fornecerá ao empregado comprovante do cumprimento dessas obrigações.
§ 1º Os segurados enquadrados como empregados que, no somatório de remunerações auferidas de um ou mais empregadores no período de um mês, independentemente do tipo de contrato de trabalho, receberem remuneração inferior ao salário mínimo mensal, poderão recolher ao Regime Geral de Previdência Social a diferença entre a remuneração recebida e o valor do salário mínimo mensal, em que incidirá a mesma alíquota aplicada à contribuição do trabalhador retida pelo empregador.
§ 2º Na hipótese de não ser feito o recolhimento complementar previsto no § 1º, o mês em que a remuneração total recebida pelo segurado de um ou mais empregadores for menor que o salário mínimo mensal não será considerado para fins de aquisição e manutenção de qualidade de segurado do Regime Geral de Previdência Social nem para cumprimento dos períodos de carência para concessão dos benefícios previdenciários." (NR)
Não eram raros os casos em que o empregado trabalhava durante anos na empresa e apenas no momento de sua dispensa descobria que seu empregador estava inadimplente com os recolhimentos do FGTS e INSS, lhe causando diversos transtornos.
Page 140
Com este dispositivo incluído pela MP n. 808/2017 e a fim de dar mais segurança ao empregado, o empregador deveria lhe entregar mensalmente o comprovante de pagamento dessas verbas. Assim, o trabalhador poderia acompanhar se os recolhimentos estariam sendo feitos de modo correto. Importante destacar que este dispositivo não mais possui validade...
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