Contribuição confederativa
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 473-474 |
Page 473
A contribuição confederativa, por ser um direito fundamental, é preceito autoaplicável, não necessitando de regulamentação para que se encontre em vigor. Sua aplicabilidade é, pois, imediata, tendo competência para fixá-la a assembleia geral de cada entidade sindical e não o legislador ordinário. Entretanto o pagamento de tal contribuição é devido apenas pelos empregados filiados à entidade sindical, e não genericamente a todo e qualquer empregado.
O Órgão Especial do TST, inclusive em Seção Ordinária de 13.8.1998 e pela Resolução n. 82/98, aprovou por maioria absoluta a reformulação do teor do Procedente Normativo n. 119, com a seguinte redação: "A Constituição da República, em seus arts. 5º, XX, e 8º, V, assegura o direito de livre associação e sindicalização. É ofensiva a essa modalidade de liberdade cláusula constante de acordo, convenção coletiva ou sentença normativa estabelecendo contribuição em favor de entidade sindical a título de taxa para custeio do sistema confederativo, assistencial, revigoramento ou fortalecimento sindical e outras da mesma espécie, obrigando trabalhadores não sindicalizados. Sendo nulas as estipulações que inobservem tal restrição, tornam-se passíveis de devolução os valores irregularmente descontados."
É certo que um precedente normativo não figura como lei, tratando-se apenas de orientação jurisprudencial, a ser observada no julgamento de matérias semelhantes; mas, nesse caso específico da cobrança de contribuição confederativa a empregados não associados ao sindicato, já existe decisão do STF considerando inconstitucional seu recolhimento.
Com base no Recurso Extraordinário n. 198.092-3 - DJU de 11.10.1996 - foi expedida a seguinte decisão pelo STF:
Ementa: Constitucional. Sindicato. Contribuição instituída pela assembleia geral: caráter não tributário. Não compulsoriedade. Empregados não sindicalizados: impossibilidade do desconto. CF, art. 8º, lV.
I - A contribuição confederativa, instituída pela assembleia geral - CF, art. 8º, lV - distingue-se da contribuição sindical, instituída por lei, com caráter tributário - CF, art. 149 - assim compulsória. A primeira é compulsória apenas para os filiados do sindicato.
II - Recurso extraordinário não conhecido.
O Supremo Tribunal publicou a Súmula n. 666, reafirmando o entendimento pela cobrança da contribuição confederativa...
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PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte III. Vigência do contrato
- Jornada de trabalho
- Prorrogação e compensação de jornada
- Intervalos para repouso e alimentação
- Repouso semanal remunerado
- Remuneração e salários
- Adicional de insalubridade
- Adicional de periculosidade
- Trabalho noturno
- Ajudas de custo - Diárias para viagem - Reembolso de despesas
- Veículo do empregado a serviço da empresa
- Veículo da empresa fornecido ao empregado - Salário in natura
- Licença remunerada e licença sem remuneração
- Interrupção do contrato de trabalho
- Suspensão do contrato de trabalho
- Férias
- Licença-paternidade
- Gratificação natalina (13º salário)
- Participação nos lucros ou resultados da empresa
- Alimentação
- Atrasos constantes e saídas antecipadas
- Atestados médicos - faltas justificadas
- Registro sindical
- Filiação sindical
- Contribuição sindical patronal, de autônomos e profissionais liberais
- Contribuição sindical - Empregados
- Contribuição assistencial
- Contribuição confederativa
- Acordo coletivo - Convenção coletiva - Dissídio coletivo
- Folha de pagamento
- Alterações contratuais
- Documentos - Afixação obrigatória
- Centralização de documentos
- Documentos - Prazo de guarda ou conservação
- Comissões de conciliação prévia
- Prescrição dos créditos trabalhistas
- Certidão negativa de débitos trabalhistas
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