LEI Nº 12.023, DE 27 DE AGOSTO DE 2009. | LEI Nº 12.023, DE 27 DE AGOSTO DE 2009. — Brazil law | Esheria

LEI Nº 12.023, DE 27 DE AGOSTO DE 2009.

Companies that hire occasional/avulso labor are jointly liable for paying the worker’s effective remuneration and must collect the related tax, social, and social security contributions, within the extent of their use of that labor through the union.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Brazil
Instrument
Act or statute
Citation
LEI Nº 12.023, DE 27 DE AGOSTO DE 2009.
Version
Undated source snapshot
Language
pt
Official source
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13º salário EPI FGTS armazenagem carga e descarga collective bargaining commencement conformidade trabalhista employment encargos trabalhistas fines folha de pagamento férias labor reporting logística movimentação de mercadorias pagamentos payroll publication service contracting social contributions wage payment work arrangements work records +4 more

Statute overview

About this statute

Companies that hire occasional/avulso labor are jointly liable for paying the worker’s effective remuneration and must collect the related tax, social, and social security contributions, within the extent of their use of that labor through the union. This provision says the activities covered by the law are to be carried out by workers with an employment relationship or in avulso work at the service-taking companies. A liberação das parcelas do 13º salário e das férias, e o recolhimento do FGTS e dos encargos fiscais e previdenciários, devem seguir regulamentação do Poder Executivo. A disposição lista atividades que contam como movimentação de mercadorias em geral. This law does not apply to labor relations governed by the two cited laws.