{"id":1017,"date":"2019-11-18T16:24:03","date_gmt":"2019-11-18T19:24:03","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/medida-provisoria-no-905-2019\/"},"modified":"2026-09-29T19:25:07","modified_gmt":"2026-09-29T22:25:07","slug":"medida-provisoria-no-905-2019","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/medida-provisoria-no-905-2019\/","title":{"rendered":"Medida Provis\u00f3ria n\u00ba 905\/2019"},"content":{"rendered":"<table class=\"wp-block-table\">\n<tbody>\n<tr>\n<td>Foi publicada a Medida Provis\u00f3ria n\u00ba 905\/2019, que, al\u00e9m de alterar diversos dispositivos da CLT e de outras normas de natureza trabalhista, instituiu o \u201cContrato de Trabalho Verde e Amarelo\u201d, tendo por finalidade a redu\u00e7\u00e3o do \u00edndice de desemprego no pa\u00eds atrav\u00e9s do est\u00edmulo \u00e0 cria\u00e7\u00e3o de novos postos de trabalho para as pessoas entre 18 (dezoito) e 29 (vinte e nove) anos de idade que buscam seu primeiro emprego.<br \/> \u00a0<br \/> Em s\u00edntese, o programa incentiva a cria\u00e7\u00e3o de novos postos de trabalho para contrata\u00e7\u00e3o destas pessoas no per\u00edodo de 1\u00ba de janeiro de 2020 a 31 de dezembro de 2022, desde que as remunera\u00e7\u00f5es n\u00e3o ultrapassem o teto de 1,5 (hum e meio) sal\u00e1rios-m\u00ednimos nacionais, pelo prazo m\u00e1ximo de 24 (vinte e quatro) meses.<br \/> \u00a0<br \/> As empresas somente poder\u00e3o contratar nesta modalidade 20% (vinte por cento) do total dos seus empregados, valendo o benef\u00edcio apenas para as novas contrata\u00e7\u00f5es, sendo vedada a troca de trabalhadores do atual regime por este novo formato.<br \/> \u00a0<br \/> Para configurar o primeiro emprego desses jovens n\u00e3o ser\u00e3o consideradas atividades como trabalhador avulso, intermitente, menor aprendiz ou contratos de experi\u00eancia, sendo-lhes ainda garantidos todos os direitos trabalhistas previstos na Constitui\u00e7\u00e3o Federal e nas Conven\u00e7\u00f5es Coletivas de Trabalho, tais como os pagamentos de f\u00e9rias e 13\u00ba (d\u00e9cimo terceiro) sal\u00e1rio, que poder\u00e3o ser pagos proporcionalmente a cada m\u00eas.<br \/> \u00a0<br \/> Como contrapartida, o programa prev\u00ea alguns benef\u00edcios trabalhistas e fiscais, sendo relevante destacar:<br \/> \u00a0<br \/> <strong>a)<\/strong> redu\u00e7\u00e3o da multa em caso de demiss\u00e3o sem justa causa de 40% (quarenta por cento) para 20% (vinte por cento), desde que acordado entre empregado e empregador no momento da contrata\u00e7\u00e3o (art. 6\u00ba, \u00a72\u00ba); <br \/> <strong>b)<\/strong> a redu\u00e7\u00e3o da contribui\u00e7\u00e3o para o FGTS (Fundo de Garantia por Tempo de Servi\u00e7o) de 8% (oito por cento) para 2% (dois por cento), independentemente do valor da remunera\u00e7\u00e3o (art. 7\u00ba); e<br \/> <strong>c) <\/strong>a isen\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias incidentes sobre a folha de pagamentos (cota patronal, sal\u00e1rio-educa\u00e7\u00e3o e Sistema \u201cS\u201d), limitada ao teto da remunera\u00e7\u00e3o de 1,5 (hum e meio) sal\u00e1rios-m\u00ednimos, em caso de aumento salarial ap\u00f3s 12 (doze) meses da contrata\u00e7\u00e3o (art. 9\u00ba c\/c art. 3\u00ba, par\u00e1grafo \u00fanico).<br \/> \u00a0<br \/> Al\u00e9m disso, a medida provis\u00f3ria tratou de revogar a contribui\u00e7\u00e3o social sobre a despedida de empregado sem justa causa (popularmente conhecida como a \u201cmulta de 10% do FGTS\u201d), exigida \u00e0 al\u00edquota de 10% (dez por cento) sobre o saldo do FGTS relativo ao contrato de trabalho do empregado desligado (art. 25). Sobre este ponto, vale lembrar que sua inconstitucionalidade superveniente, por esgotamento da finalidade, est\u00e1 sendo discutida no RE n\u00ba 878.313\/SC, com repercuss\u00e3o geral j\u00e1 conhecida pelo STF (Tema n\u00ba 846), donde eventual decis\u00e3o favor\u00e1vel aos contribuintes garantir\u00e1 o direito \u00e0 restitui\u00e7\u00e3o dos valores indevidamente recolhidos no passado.<br \/> \u00a0<br \/> Por fim, informamos que o prazo para apresenta\u00e7\u00e3o de emendas ao projeto de convers\u00e3o em lei ser\u00e1 de 12 de novembro de 2019 a 20 de novembro 2019, devendo sua delibera\u00e7\u00e3o ocorrer at\u00e9 o dia 20 de fevereiro de 2020.<br \/> \u00a0<br \/> Por ora, estas s\u00e3o as nossas considera\u00e7\u00f5es e ficamos \u00e0 disposi\u00e7\u00e3o para prestar os esclarecimentos necess\u00e1rios.<\/p>\n<p>F\u00c1BIO ABRANCHES PUPO BARBOZA\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0FELIPE CONTRERAS NOVAES<br \/> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Trabalhista e Sindical\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Tribut\u00e1rio Consultivo<br \/> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <br \/> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0TIAGO SANTOS FRAGA RODRIGUES<br \/> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Rela\u00e7\u00f5es Institucionais <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"wp-block-table\">\n<tbody>\n<tr>\n<td><strong>F\u00e1bio Abranches Pupo Barboza&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Felipe Contreras Novaes<\/strong><br \/>Trabalhista e Sindical&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Tribut\u00e1rio Consultivo<strong>Thiago Santos Fraga Rodrigues&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Otavius Virginio Cunha<\/strong><br \/>Rela\u00e7\u00f5es Institucionais&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rela\u00e7\u00f5es Institucionais<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada a Medida Provis\u00f3ria n\u00ba 905\/2019, que, al\u00e9m de alterar diversos dispositivos da [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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