In addition to the measures in the new emergency job and income maintenance program discussed in the previous bulletin (reduction of work hours or suspension of the contract and a relaxation of labor rules), Provisional Measure No. 1,046, published in the Official Gazette of 04/28/2021 , also brought the possibility of suspending the payment of the Guarantee Fund for Length of Service - FGTS for the months of April, May, June and July with maturities in May, June, July and August 2021.
The deposits referring to these competencies, can be made in up to 4 installments with maturities from September 2021, on the date of the monthly payment due (up to the 7th day of each month) without the impact of the update, the fine and the charges.
This measure can be adopted by all employers regardless of the number of employees, the taxation regime, the industry, the legal nature or the prior adhesion.
In order to use this prerogative, the employer will be obliged to declare the information until 08/20/2021 that will constitute declaration and collection of the credits resulting from it and will characterize debt confession and will constitute a skillful and sufficient instrument for the collection of the FGTS credit. If the employer does not declare, the amounts will be considered in arrears and will be required to pay the fine and charges in full.
In the event of default, the installments will be subject to a fine and charges, as well as blocking the FGTS certificate of regularity.
For those who have chosen to install the FGTS in April, May, June and July 2021, they will have the certificate of regularity issued normally, without any impediment.
In addition, FGTS debit certificates issued before the publication of MP 1,046, will be extended for 90 days.
Prepared by ANDREIA DINIZ VIEIRA BRAGA, Legal Consultant at ABES and a lawyer at MA SANTOS, CÔRTE REAL and ASSOCIADOS - LAWYERS, available for clarification of doubts by e-mail: juridico@abes.org.br.
SEE OTHER LEGAL TIPS
EN 
PT 
