2023-10-05 21:19:56
The proposal by senator Styvenson Valentim (Podemos-RN), through the Bill 2099/2023 amends art. 58 of the Consolidation of Labor Laws (CLT), approved by Decree-Law No. 5,452, of May 1, 1943, to prohibit the requirement for union contributions from members of economic categories and non-unionized professionals.
The PL is reported to the committee by senator Rogério Marinho (PL-RN), who voted in favor of the matter.
In his report, Rogério Marinho changed the original proposal in order to guarantee the exercise of the right to object, in light of the STF’s new decision, stating that he had received dozens of reports from workers subjected to long queues under sun and rain, restricted deadlines, working hours inopportune payments, abusive fees, decisions taken by assemblies with a very low quorum, reduced opening hours, mandatory in-person attendance, inconvenient and untimely insistence, among other “obstructions and constraints” to the right not to pay the contribution.
New rules
According to the project, at the time of hiring, the employer must inform the employee, in writing, which union represents his category and the value of the assistance contribution charged, and also about his right not to join the union and not pay the contribution.
The employee may also oppose the payment of the contribution within 60 days of the beginning of the employment contract or the signing of the agreement or collective agreement, but no amount may be charged to the employee for him to exercise his right not to pay the contribution. .
The worker may withdraw from the opposition and pay the contribution at any time.
Also according to the proposal, the collection of the assistance contribution must be made by the union, exclusively, by bank slip or via pix, with payroll deductions by the employer being prohibited, with transfer to the union entities.
The retroactive collection of assistance contributions is also prohibited by the bill. Workers will be able to reject the contribution by electronic means, such as email or Whatsapp.
But, if you choose to do this in person, you must formalize it in writing.
The following justification is mentioned in the Bill: “In accordance with art. 8th, V, of the Federal Constitution, no one will be forced to join or remain a member of a union”.
In view of this, there is no constitutional support for the requirement, under any pretext, of the payment of contributions by those who do not belong to the professional and economic categories.
Even so, there are still remnants – in the Consolidation of Labor Laws (CLT), approved by Decree-Law No. 5,452, of May 1, 1943 – of the normative authoritarianism that existed prior to the Magna Carta.
Allowing the collection of union contributions from non-unionized employees and employers is disrespectful of their wishes not to participate in the entities that represent their professional and economic categories.
If there was such a desire, membership in employee and employer unions would occur.
The lack of membership is a strong indication that union activity does not please those who choose not to join the union ranks.
Therefore, it is essential to ensure the freedom provided for in section V of art. 8th of the Constitution of the Republic, as this bill intends to do.”
Processing
After being voted on by the CAE, the proposal goes to the Social Affairs Committee (CAS) for analysis, whose decision is final: if approved and there is no appeal to the Plenary, the text will go to the Chamber of Deputies.
STF judgment
With the Labor Reform (13,467 lei, from 2017), the contribution became optional for non-members.
However, on September 11, 2023, the Federal Supreme Court (STF) approved, by 10 votes to 1, the constitutionality of the so-called welfare contribution for employees not affiliated to the union in the event of an agreement, collective bargaining agreement or sentence court, guaranteeing the worker the right to expressly oppose the charge. Although the judgment changed the 2017 decision, in practice, the Supreme Court did not authorize the return of the union tax, but only assessed the assistance contribution.
Union contribution x Assistance contribution
Despite the similarity between the nomenclatures, the contributions have different objectives: the union contribution, also known as union tax, has a tax nature and was mandatory for all workers until 2017, in addition to the amount that was charged, corresponding to one day’s salary. employee.
With the labor reform, the tax became optional. The union contribution aims to fund the operation of unions, primarily intended for collective agreements, together with guaranteeing the right to oppose, ensuring the existence of the union system and freedom of association, in addition to not being taxable in nature.
Research sources: Agência Senado, Exame, Brazil 61
Diana Oliveira da Cunha
Accountant working for over 12 years. She currently holds the position of accounting manager at the company RBA Contadores Associados. She is also a creator of digital content for accountants and non-accountants on social media (Instagram: @ rba.contadores). In digital journalism, she is part of the Jornal Contábil team, through the creation and development of content related to the world of accounting.
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