Understanding Labor Remuneration and Social Benefits
Remuneration (Articles 103 to 115)
It is considered salary or compensation any financial benefit a subordinate worker receives as consideration for their labor. The consideration is the disposal of the worker to the employer.
Features:
- Inputs: discounts for social security contributions.
- The employer’s party to pay social security.
Taken into account to settle: bonus (paid in June and December), vacation.
To be seized, if they have to pay for holidays, vacation, and sick leave.
Article 103 BIS: Social Benefits
Social benefits are legally mandated provisions of social security, unpaid, non-cash, non-cumulative cash or substitutable, provided by the employer to the worker (directly or through third parties), which aim to improve the quality of life and family responsibilities.
Benefits include:
- Canteen services
- Refunds of drug costs and medical expenses
- Provision of work clothes and related items
- Refunds (with documented proof) of child care expenses and/or nursery room costs
- Provision of school supplies and work clothes for the children of the worker
- Payment of properly documented training courses, seminars, or specializations
- Payment of funeral expenses of dependents of workers (documented with vouchers)
Section 104: Ways to Determine Compensation
Salary may be fixed by time or work performance, and the latter per unit of work, individual or collective commitment, empowerment, bonus or profit-sharing, and integrated with prizes in any form.
Article 105: Payment and Supplementary Benefits
Wages must be paid in cash, kind, housing, food, or by using the opportunity to earn profits or gains.
Article 105 BIS: Building Family Assistance Basket or Food Vouchers
(Section repealed).
Article 106: Travel Expenses
The per diem will be considered as remuneration, except for the cash spent and accredited by vouchers.
Article 107: Compensation in Cash
The remuneration to be fixed by collective agreements must be quoted in full in cash.
An employer may not charge the payment in kind for more than twenty (20) percent of total compensation.
Article 108: Commissions
When the worker is remunerated on a commission basis, it is paid from concerted operations.
Article 110: Profit Sharing – Enable or Similar Forms
If a profit-sharing, rating, or similar form has been agreed upon, they shall be paid on net income.
Article 111: Verification
In the cases of Articles 108, 109, and 110, the worker or their representative shall be entitled to inspect the documents as may be necessary to verify sales and profits where appropriate. These measures may be ordered ex parte by the competent courts.
Article 113: Tips
When the worker, work-related pay, had the opportunity to earn profits or gains, income from gratuities or rewards are considered part of compensation, whether in the nature of common and were not prohibited.
Article 114: Determination of Remuneration for Judges
When there were no wage set by collective agreements or acts of the competent authority or agreed by the parties, the amount set by the judges in compliance with the importance of services and other conditions that provide the same, the effort and results.
Article 115: Oner – Presumption
The work is not presumed free.