CLT represents 40% of workers in Brazil

According to the Brazilian Institute of Geography and Statistics (IBGE), Brazil recorded 96.5 million employed persons up to the month of April. Among them, 36.4% act on the celista regime, which represents 35.2 million workers with signed portfolio.

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Still according to the survey, 12.5 million people work in the private market, but without a formal contract, and 25.5 million are self-employed workers. Of these, many are remunerated by invoice, with CNPJ open as Individual Microentrepreneur (MEI). These workers ended up becoming legal entities (PJ) to provide services to the employer.

Differences between the two modalities

Those who work with registration by CLT are entitled to vacation, 13th salary, FGTS, salary allowance, prior notice, unemployment benefit, as well as other benefits guaranteed by law. In turn, workers who act as Legal Entities and issue invoices via MEI do not have the same guarantees.

Through labor legislation, the worker who issues invoices does not have an employment relationship with the company, since the person only provides a service.

Advantages for the company

Doing an analysis, it appears that hiring a legal entity is advantageous for companies, because, thus, they manage to save due to the decrease of the charges when compared to those paid to the CLT employees.

Matheus Horstmann Serafim, responsible for the Human Resources department at IT consultancy Nativa, says that this type of hiring may have generated numerous labor and social security liabilities.

“The main indications for requesting an employment relationship are: working hours control, subordination to a superior, exclusivity in providing the service and requiring constant presence at the place of work,” he said.

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