Guarda de Documentos
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 184-184 |
Page 184
Diz o art. 42 da LDD:
É de responsabilidade do empregador o arquivamento de documentos comprobatórios do cumprimento das obrigações fiscais, trabalhistas e previdenciárias, enquanto essas não prescreverem.
Em vez de fixar um prazo a LC n. 150/15 preferiu transferir o problema, esperando que o termo não dependa de um lapso de tempo prefixado.
Não foi feliz vinculando a posse dos documentos ao prazo de prescrição de eventuais direitos, pois se apresentam situações em que é importante para as duas partes que alguns documentos sejam mantidos guardados por mais tempo.
O certo é o empregador preservar esses documentos, cada um deles devendo ser apreciado em particular.
A folha de pagamento ou recibo de salários ou outros valores devidos ao doméstico devem ser guardados pelo prazo de cinco anos (Súmula STF n. 8/08).
Com relação ao Imposto de Renda o prazo é o mesmo, igual valendo para o FGTS.
Durante a vigência do contrato de emprego doméstico, pelo menos por cinco anos, todos os documentos trabalhistas devem ser guardados.
Desfeito o vínculo empregatício, o prazo decadencial de relações é de dois anos (LDD, art. 43).
Nesses dois prazos seria a obrigação de guardar a prova do registro diário da frequência do trabalhador.
Teoricamente o direito de...
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PEÇA SUA AVALIAÇÃO- Direitos do Doméstico
- Aspectos Diversos
- Doutrina Nacional
- Conclusões Derradeiras
- Simples Doméstico
- União Estável
- Empréstimo Consignado
- Retenções Possíveis
- Sucessor Legal
- Acordo Internacional
- Trabalho no Exterior
- Assédio Doméstico
- Dano Moral
- Transformação do Vínculo
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- Interpretação da Matéria
- Guarda de Documentos
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- Direito Procedimental
- Doméstico no Código Civil
- Aplicação do Código Penal
- Direitos da Diarista
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