28/05/2013
PIT focuses on additional lieu of temporary workers Autor: CJF
The National Standardization Panel of Special Federal Courts (TNU), at its meeting held on Friday, May 17, at the headquarters of the Federal Council of Justice in Brasilia, discussed the incidence of Individual Income Tax on additional vacation untaken port for temporary workers. Were two processes, and 2008.72.58.001739-9 0042393-51.2009.4.01.3300, reported by both the federal judge Gláucio Maciel.
Workers wanted loose port modify the judgments of Appellate classes of Santa Catarina and Bahia, respectively, which were judged to be improper refund of income tax levied on unused vacation time, plus the so-called bonus. The authors claimed that these plots have compensatory nature, preventing the incidence of the tax.
However, in this case, the TNU judged favorably to the Union According to the rapporteur, the amount received as holiday has, as a rule, compensatory nature, the exception lies where the employee proves that the holidays were not enjoyed by the need to service, which transforms his nature to indemnity. What was not done by the workers.
"In the present case, both the judgment under appeal the sentence decided that there is no presumption that the payment of vacation day worker, port or not, is always done with indemnity, and the possible lack of enjoyment of the holiday period by day worker is actually due to their own convenience, "wrote the rapporteur in his vote.
