- Início
- Livros E Revistas
- Sinopse de Direito Material E Processual do Trabalho
- Parte II - Direito Coletivo do Trabalho
Contribuição Confederativa/Assitencial
Autor | Marcelo Braghini |
Ocupação do Autor | Professor de Direito Tributário e do Trabalho pela Faculdade Reges e Barão de Mauá. Professor de Direito Constitucional EAD UnisebCOC. Professor de Direito do Trabalho e Processo do Trabalho pela Unaerp |
Páginas | 133-133 |
Page 133
É indispensável fazermos a distinção das contribuições especiais de interesse de categoria econômica e profissional do art. 149 da CF, disciplinada dentro do sistema tributário nacional, com natureza jurídica de tributo a partir do conceito legal do art. 3º da CLT, uma obrigação compulsória prevista em lei (art. 579 da CLT), devida pelo empregado, mediante desconto de 1 (um) dia de salário nos termos do art. 580, I, da CLT, e pelo empregador, por meio da incidência de um percentual fixada em tabela progressiva de acordo com o valor do capital social (inciso II).
Por outro lado, a contribuição confederativa/assistencial prevista no art. 8º, IV, da CLT tem natureza contratual, prevista em CCT ou ACT, através da deliberação da assembleia geral da categoria, vinculando apenas os iliados do sindicato.
Qual o entendimento do STF sobre o assunto? Súmula Vinculante n. 40 do STF. A contribuição confederativa de que trata o art. 8º, IV, da Constituição Federal, só é exigível dos filiados ao sindicato respectivo.
Não obstante a interpretação que tem prevalecido em favor das entidades sindicais, o art. 545 da CLT é claro no sentido de que o desconto promovido em folha de pagamento relativo à contribuição do art. 8º, IV, da CF deve ser precedido de autorização expressa do trabalhador, em consonância com a regra da livre iliação do art. 8º, V, da CF, quando na verdade, os sindicatos passam a exigir a oposição em tempo hábil que venha obstar referido desconto.
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