20/03/24
Labor law in Brazil has been the subject of several debates and transformations, reflecting not only economic dynamics, but also the social and technological changes of the contemporary world. In the year of 2023, relevant issues emerged from the publication of new labor laws, with repercussions on the decisions and jurisprudence of Labor Courts and also on the daily operations of companies, directly impacting the routines of Human Resources Departments.
Within this context of legislative evolution and innovations, it is crucial to understand and outline the main implications brought by the new labor rules and the respective points of attention for companies. The compilation of recent and relevant laws related to labor law offers entrepreneurs a comprehensive view, contributing to good governance and strategic planning for 2024.
Next, let’s explore five labor-related themes that demand the attention of companies on a priority basis.
Known as the “Employ + Women Program”, Law No. 14,457/2022 amended the denomination of the Internal Committee for Accident Prevention (CIPA) (Article 163 of the Brazilian Consolidation of Labor Laws – CLT), which became known as the Internal Committee for Accident Prevention and Harassment (CIPA+A).
To comply with the provisions of Law No. 14,457/2022, companies must promote a safe and healthy work environment, using preventive and combative measures to deal with sexual harassment, moral harassment, and other forms of violence in the workplace through CIPA+A.
The “Employ + Women” Law was published on September 21, 2022, establishing a period of one hundred and eighty (180) days for companies to adapt and make necessary changes to their organizational structure. In other words, as of March 21, 2023, employers should already observe the terms of the new legislation, especially regarding the establishment or adequacy of CIPA+A.
Point of Attention 1: CIPA+A must carry out, at least every 12 (twelve) months, “training, guidance, and awareness-raising actions for employees of all hierarchical levels of the company on topics related to violence, harassment, equality, and diversity in the workplace, in accessible and appropriate formats, ensuring maximum effectiveness of such actions” (Article 23, item IV of Law No. 14,457/2022).
Point of Attention 2: It is highly recommended that companies create and implement (or revise and update, if already in place) a Code of Conduct, a Whistleblowing Channel, and clear Compliance rules.
Equal pay and remuneration criteria between women and men were established by Law No. 14,611/2023 and regulated by Ordinance No. 3,717/2023 of the Ministry of Labor and Employment.
Companies with one hundred (100) or more employees must publish, every six months, salary transparency and remuneration criteria reports, which include anonymized data allowing for objective comparison between salaries, remunerations, and the proportion of leadership, management, and supervisory positions held by women and men. They must also transmit to the Ministry of Labor and Employment information that can provide statistical data on inequalities related to race, ethnicity, nationality, and age.
If wage or remuneration disparities are identified, the company must present and implement an action plan aimed at mitigating the identified inequalities.
Point of Attention: Failure to publish the semiannual report will result in the imposition of an administrative fine, the amount of which will be up to 3% of the company’s payroll, limited to 100 minimum wages (BLR141,200.00, in 2024).
Work on Sundays and holidays was permanently allowed for various economic categories by MTP Ordinance No. 621/2021. However, with enactment of Ordinance No. 3,665/2023 on November 13, 2023, specific activities in the “Commerce” sector now require prior authorization for their employees to work on Sundays and holidays, through collective bargaining with the Union.
Point of Attention: The regulation discussed here will be effective from March 1, 2024 (Ordinance No. 3,708/2023, dated November 23, 2023), therefore requiring affected companies to adjust accordingly starting from said date.
Starting from October 1, 2023, the transmission of certain information regarding Labor Complaints and agreements reached within the scope of Pre-Conciliation Committees – CCP and Inter-Union Labor Conciliation Nuclei – NINTER (Normative Instruction RFB No. 2,005/2021) became mandatory through eSocial.
eSocial is a Federal Government system through which employers transmit information regarding the registration of tax, social security, and labor obligations to the Government.
In this way, in order to comply with the new requirement in effect since October 1, 2023, the employer must report all cases that have been subject of condemnatory judgments or agreements ratified by the courts, which have become final (that is, decisions against which no further appeal is possible), even if the process began before that date.
Point of Attention: The collection of amounts related to social security contributions resulting from decisions of the Labor Court, including ratified agreements, instead of being done through the Social Security Payment Voucher (GPS), they will now be done via DARF, by filling out the DCTFWeb,
The understanding that “it is constitutional to establish, through collective agreement or convention, assistance contributions to be imposed on all employees of the category, even if not unionized, provided that the right to oppose is ensured” was established by the Supreme Federal Court (STF) in a judgment held in September 2023, setting a Thesis with General Repercussion (Theme No. 935).
Therefore, it is worth mentioning that, as of September 2023, unions were enabled to charge assistance contributions to employees, whether unionized or not. This contribution is usually provided for in a Collective Labor Agreement between the unions representing the economic category of employees and the employer. However, employees are ensured the right to oppose this payment if they do not agree with it.
Point of Attention 1: Companies must be attentive to the content of the applicable Collective Labor Agreement regarding the assistance contribution and make the respective deduction from the salaries of employees who do not timely oppose the mentioned charge. Therefore, in the absence of opposition from the employee, the respective deduction will be made, and the amount must be directed to the union’s coffers.
Point of Attention 2: The lack of modulation (that is, temporal parameters on its application, to establish whether there will be retroactive or future effects) of the STF judgment and uncertainties about the deadline and form of expression of the right to oppose by employees have generated doubts and challenges for employers, as there is still a gap to be filled by the Judiciary or the Legislative.
The five topics addressed here offer a comprehensive overview of the recent and most relevant legislative and jurisprudential changes in the field of labor law, certainly representing part of the challenges faced by companies at the present time.
Understanding these new themes is of utmost importance for strategic preparation and adaptation to the new legal guidelines governing employment relations in Brazil. It is time for reflection and adjustment, aiming for a 2024 aligned with the new requirements of labor legislation.
NEWS
03/10/24
Compliance
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