Lula's government considers creating a new tax to curb PJ hiring
Measure discussed by the government aims to increase the cost for companies that resort to hiring PJs on a large scale. Understand the impacts.
TL;DR
- The Brazilian government is considering a new social security contribution for companies that extensively use contract workers registered as legal entities (PJs).
- The stated goal is to combat 'abusive pejotization' and recover lost social security revenue.
- The proposal would differentiate between legitimate outsourcing and the use of PJs to replace employees.
- The debate is occurring amidst a rise in self-employed workers registering as legal entities.
- Legal experts note that the key differentiator for a legitimate relationship versus an illegal one is subordination.
- Factors like control of working hours, direct orders, and integration into the company's routine can indicate an employment relationship.
- The Supreme Federal Court (STF) is also discussing a theme related to the legality of hiring autonomous workers or PJs and the jurisdiction for judging fraud allegations.
- A new contribution could make hiring PJs economically less attractive, potentially leading companies to shift back to traditional employment contracts (CLT).
- Experts suggest that targeted oversight and objective criteria are crucial to avoid impacting genuinely autonomous professionals.
- The Ministry of Finance has declined to comment on the proposal.