The payment to the employee of additional expenses in telecommuting, which are not supported by an invoice, is even exempt from IRS and the Single Social Tax (TSU), but up to a maximum amount, as exists today for the food subsidy which has a daily ceiling of 5.20 euros when paying by bank transfer or 8.32 euros when credited to a meal card. The PS assesses whether it is in line with the BE project, which sets a limit to the tax and premium exemption of the compensation due for the increase in costs for remote work, such as energy, water, telecommunications or the purchase of equipment , or comes up with its own proposal, which will go in the same direction.
One way or another, the limit of tax and contribution exemption will even advance, either through the adoption of the blockade initiative or through the final proposal of the socialists, who have an absolute majority in parliament, which will affect the viability of any proposal guarantees, even with all the parties against. The issue will be decided next Wednesday, when the vote ends, in the specialty, of the amendments to the labor law.
The PS deputy and coordinator of the working group in Parliament for the Agenda for Decent Work, Fernando José, told Dinheiro Vivo that “the PS is still studying whether to follow the BE proposal or whether to present its own initiative”, which roughly speaking said , will also set a limit on the tax and social exemption of compensation owed to the employee. BE tabled a proposal last week stipulating that “within 30 days the Government shall set the statutory level up to which the compensation due to the employee for additional costs in a teleworking regime is exempt from contributions and taxes, if defined in an individual contract or collective regulatory instrument”. The initiative comes after Parliament approved an initiative, also from BE, which establishes the value of additional costs in contracts for the provision of teleworking, and which aims to overcome the Tax Administration’s view that it is necessary to provide invoices to prove the increase in costs associated with remote work so that the respective compensation due to the employee will not be taxed in the IRS.
Without proof, the payment of the telecommuting expense increase will take the form of a bounty or subsidy and as such will always have to be subject to IRS and TSU (11% paid by the employer and 23.75% by the companies), as these reimbursement is added to the income from work as an employee (category A).
The government could also make legislation in that sense, but, as the DV found out, the matter will be closed through the Agenda for Decent Work working group. The DV questioned the Treasury Department about the matter almost two weeks ago and has yet to receive a response.
Brake earlier until the end of collective labor agreements
Another subject that will be voted on this Wednesday, at the suggestion of the PS, is anticipating changes to the end of collective labor agreements. Socialist Fernando José clarified that “to avoid a legal vacuum, the parliamentary group will propose that the approved standards come into force on March 10”, rather than “the remaining changes to the labor code that will be effective from April 3” . . The parliamentarian recalls that “the two-year suspension of the expiration of collective bargaining agreements, approved in 2021, will end on March 9”.
The brake on the expiration of collective bargaining will take effect on March 10, earlier than expected, to prevent loopholes and abuse by employers.
If the new rules did not come into effect immediately, this could lead to a flood of collective bargaining terminations by employers, with serious harm to workers who could not appeal to the Court of Arbitration on grounds put forward by companies, such as provided for by the amendments made possible by Parliament. The new rules also stipulate that, if there is no agreement between the parties after the whole negotiation process, it is possible to resort to the necessary arbitration and it becomes mandatory to publish the due date in the Labor and Employment Bulletin, where rather it was optional, “which gives more legal certainty”, emphasizes Fernando José.
Easy lows up to 3 days
A PS proposal is also being made feasible to allow sick leave to be granted for a maximum of three consecutive days, even if there is no place to pay sick pay during this period, as is currently the case. According to the initiative, employees who have to be absent for a maximum of three consecutive days can digitally request a medical statement via SNS 24, without the need for a statement from the health center or hospital. But you cannot use this service more than six days a year. Deputy Fernando José believes that “this amendment will reduce the bureaucracy of the whole process and make it easier to obtain means to prove illness to justify absence from work”. However, the general rules for the granting of medical expenses are maintained, ie the employee is only entitled to social security compensation from the fourth day of illness.
The vote on the specialty of amendments to the Labor Act ends this Wednesday. The final global vote is scheduled for Friday, February 3.
Salomé Pinto is a journalist for Dinheiro Vivo
Source: DN
