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Suspensão De Contrato Ou Redução De Jornada Vale Para Domésticas

Suspensão De Contrato Ou Redução De Jornada Vale Para Domésticas

A Medida Provisória nº 936, de 1º de abril de 2020, instituiu o programa emergencial cujo objetivo é evitar demissões e garantir a renda dos trabalhadores no período de calamidade pública em decorrência da pandemia de covid-19.

O empregado doméstico tem que ser avisado com 48 horas de antecedência e, durante o período que o empregador não paga salário, o funcionário recebe Benefício Emergencial de Preservação do Emprego e da Renda (BEM).

De acordo com a Secretaria de Trabalho do Ministério da Economia, o trabalhador doméstico receberá o BEm tendo por base a média dos últimos três salários que tiver recebido, conforme registrado pelo empregador no sistema e-Social.

O acordo deve ser registrado no site do Programa Emergencial no endereço https://servicos.mte.gov.br/bem.

O que o empregador tem que fazer

O empregador doméstico deve fazer um contrato escrito, com os termos do acordo: se o salário e jornada de trabalho serão reduzidos em 70%, 50% ou 25%, ou, ainda, se o contrato de trabalho será suspenso.

Deve ser definido também o dia em que a redução ou suspensão terá início e o prazo de duração dessa condição. No site do e-Social há modelos de contratos.

O empregador deve se cadastrar no Portal de Serviços do Ministério da Economia e, depois de cadastrado, deve acessar o menu “Benefício Emergencial” -> “Empregador Doméstico” e, então, cadastrar os trabalhadores que receberão o benefício, detalhando a modalidade pactuada (suspensão ou redução salarial). O prazo para esse cadastramento é de 10 dias, contados da data do acordo.

Suspensão do contrato

No eSocial, caso seja feita a suspensão contratual, o empregador deve informar o afastamento temporário para o empregado seguindo estes passos: Menu: Empregados > Gestão dos Empregados > Afastamento temporário > Registrar Afastamento. Deve ser preenchida a data de início e término da suspensão, conforme acordado com o trabalhador, e selecionado o motivo “37 – Suspensão temporária do contrato de trabalho nos termos da MP 936/2020”.

Segundo o portal do eSocial, as folhas de pagamento do período em que o contrato de trabalho está suspenso são consideradas “sem movimento” e não precisam ser encerradas, uma vez que não há guia para recolhimento de tributos a ser gerada.

Se a suspensão não durar o mês inteiro, o eSocial calculará a remuneração referente aos dias em que tenha havido trabalho. Nesse caso, o empregador deverá fechar a folha para que seja gerado o Documento de Arrecadação do e-Social (DAE) relativo às contribuições e depósito do Fundo de Garantia do Tempo de Serviço (FGTS) .

O auxílio-desemprego do programa é de um salário mínimo, ou seja, R$ 1.045. O empregador pode complementar esse valor. Para isso, o empregador deve incluir manualmente o valor da ajuda na folha de pagamento utilizando a rubrica “Ajuda Compensatória – MP 936”.

Nesse caso, o empregador deverá fechar a folha do mês, inclusive para poder gerar o recibo de pagamento dessa verba. O valor pago como complementação não é base de cálculo de FGTS, Imposto de Renda, nem contribuição previdenciária, portanto não haverá geração de guia de recolhimento.

Durante a suspensão do contrato, não é possível conceder férias, informar outro afastamento ou mesmo fazer o desligamento do empregado.

Redução de salário e jornada

O empregador deverá informar uma “Alteração Contratual” do trabalhador, com o novo valor do salário.

Além disso, precisará ajustar a jornada de trabalho informando os novos dias/horários trabalhados. A informação da alteração deverá ser feita antes do fechamento da folha do mês.

Para informar a redução de salário e jornada, acesse o Menu: Empregados > Gestão dos Empregados > Selecionar o trabalhador > Dados Contratuais > Consultar ou Alterar Dados Contratuais. Clique no botão Alterar Dados Contratuais.

Deve ser informada a “Data de início de vigência da alteração”, ou seja, a data em que começará o período acordado de redução da jornada e salário.

Na tela seguinte, informe o novo valor do salário reduzido, bem como os novos dias/horários de trabalho do empregado e clique em Salvar. O sistema exibirá uma mensagem orientativa sobre a redução do salário. Em seguida, é preciso clicar em OK.

Ao final do período de redução, o empregador deverá retornar o salário e a jornada de trabalho para os valores normais. Para isso, deverá refazer essas passos.

O e-Social alerta que a redução de jornada e salário só pode vigorar enquanto o trabalhador estiver prestando efetivos serviços, ou seja, não vale para períodos de férias e não altera o valor de eventual rescisão de contrato. Nesses casos, será necessário, antes, retornar o salário e a jornada para os valores normais e, só então, programar férias ou informar o desligamento.

Se houver necessidade de retorno ao trabalho ou demissão antes do término do período informado para recebimento do Benefício Emergencial, o empregador deverá se atentar também para registrar o procedimento específico no site https://servicos.mte.gov.br.

Pagamento do benefício

Para receber o benefício, o trabalhador deverá informar o empregador os dados de uma conta de sua titularidade, seja corrente ou poupança.

Caso o trabalhador não informe uma conta, ou haja erros na conta informada pelo empregador, o pagamento será feito em uma conta digital especialmente aberta, em nome do trabalhador no Banco do Brasil ou Caixa Econômica Federal.

Fonte: Agência Brasil

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