{"id":9960361819,"date":"2025-11-15T11:05:34","date_gmt":"2025-11-15T14:05:34","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361819"},"modified":"2025-11-15T11:05:34","modified_gmt":"2025-11-15T14:05:34","slug":"contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/","title":{"rendered":"Contribui\u00e7\u00e3o Previdenci\u00e1ria em Acordos Sem V\u00ednculo Empregat\u00edcio: O Impacto da Tese Fixada pelo TST no Tema 310"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 4 minutos<\/small><\/p> <p data-start=\"577\" data-end=\"1013\">Em setembro, o Tribunal Superior do Trabalho promoveu uma das mudan\u00e7as mais relevantes dos \u00faltimos anos na forma de tributa\u00e7\u00e3o dos acordos trabalhistas. Ao julgar o <strong data-start=\"742\" data-end=\"754\">Tema 310<\/strong> em Incidente de Recursos Repetitivos (IRR), a Corte estabeleceu, com efeito vinculante, que <strong data-start=\"847\" data-end=\"1012\">h\u00e1 incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre todo valor pago em acordos homologados judicialmente, mesmo quando n\u00e3o h\u00e1 reconhecimento de v\u00ednculo de emprego<\/strong>.<\/p>\n<p data-start=\"1015\" data-end=\"1202\">A decis\u00e3o consolida de maneira definitiva o entendimento j\u00e1 previsto na <strong data-start=\"1087\" data-end=\"1106\">OJ 398 da SDI-1<\/strong>, que agora passa a ser observada obrigatoriamente por todos os Tribunais Regionais do Trabalho.<\/p>\n<hr data-start=\"1204\" data-end=\"1207\" \/>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Por_que_o_TST_firmou_essa_tese\" >Por que o TST firmou essa tese?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Impacto_direto_nas_negociacoes_judiciais\" >Impacto direto nas negocia\u00e7\u00f5es judiciais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Exemplo_pratico\" >Exemplo pr\u00e1tico<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#%F0%9F%93%8C_Acordo_de_R_50000\" >\ud83d\udccc Acordo de R$ 50.000<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Reforco_da_fiscalizacao_TRTs_ja_aplicam_prazos_e_sancoes\" >Refor\u00e7o da fiscaliza\u00e7\u00e3o: TRTs j\u00e1 aplicam prazos e san\u00e7\u00f5es<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#E_quando_existe_vinculo_de_emprego_reconhecido\" >E quando existe v\u00ednculo de emprego reconhecido?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Consequencias_estrategicas_para_empresas\" >Consequ\u00eancias estrat\u00e9gicas para empresas<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Possivel_debate_futuro_no_STF\" >Poss\u00edvel debate futuro no STF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.arkaonline.com.br\/blog\/contribuicao-previdenciaria-em-acordos-sem-vinculo-empregaticio-o-impacto-da-tese-fixada-pelo-tst-no-tema-310\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"1209\" data-end=\"1247\"><span class=\"ez-toc-section\" id=\"Por_que_o_TST_firmou_essa_tese\"><\/span><strong data-start=\"1212\" data-end=\"1247\">Por que o TST firmou essa tese?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1249\" data-end=\"1394\">O fundamento central da decis\u00e3o \u00e9 que <strong data-start=\"1287\" data-end=\"1350\">a natureza jur\u00eddica da verba decorre da realidade econ\u00f4mica<\/strong>, e n\u00e3o da nomenclatura atribu\u00edda no acordo.<\/p>\n<p data-start=\"1396\" data-end=\"1594\">Assim, ainda que as partes tentem classificar o valor pactuado como \u201cindeniza\u00e7\u00e3o civil\u201d, a <strong data-start=\"1487\" data-end=\"1581\">presta\u00e7\u00e3o de servi\u00e7os sem v\u00ednculo formal configura hip\u00f3tese de contribui\u00e7\u00e3o previdenci\u00e1ria<\/strong>, nos termos:<\/p>\n<ul data-start=\"1596\" data-end=\"1752\">\n<li data-start=\"1596\" data-end=\"1667\">\n<p data-start=\"1598\" data-end=\"1667\">do art. <strong data-start=\"1606\" data-end=\"1617\">22, III<\/strong>, da Lei 8.212\/91 (contribui\u00e7\u00e3o patronal \u2013 20%);<\/p>\n<\/li>\n<li data-start=\"1668\" data-end=\"1752\">\n<p data-start=\"1670\" data-end=\"1752\">do art. <strong data-start=\"1678\" data-end=\"1689\">30, \u00a74\u00ba<\/strong>, da Lei 8.212\/91 (reten\u00e7\u00e3o de 11% do contribuinte individual).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1754\" data-end=\"1825\">Ou seja: <strong data-start=\"1763\" data-end=\"1824\">a forma como o valor \u00e9 descrito n\u00e3o altera o fato gerador<\/strong>.<\/p>\n<hr data-start=\"1827\" data-end=\"1830\" \/>\n<h2 data-start=\"1832\" data-end=\"1879\"><span class=\"ez-toc-section\" id=\"Impacto_direto_nas_negociacoes_judiciais\"><\/span><strong data-start=\"1835\" data-end=\"1879\">Impacto direto nas negocia\u00e7\u00f5es judiciais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1881\" data-end=\"2065\">At\u00e9 ent\u00e3o, era comum que empresas e trabalhadores atribuissem natureza indenizat\u00f3ria ao acordo para reduzir os encargos. Com a tese vinculante, essa estrat\u00e9gia <strong data-start=\"2041\" data-end=\"2064\">n\u00e3o \u00e9 mais poss\u00edvel<\/strong>.<\/p>\n<p data-start=\"2067\" data-end=\"2112\">Agora, todo acordo sem v\u00ednculo deve observar:<\/p>\n<ul data-start=\"2114\" data-end=\"2324\">\n<li data-start=\"2114\" data-end=\"2176\">\n<p data-start=\"2116\" data-end=\"2176\"><strong data-start=\"2116\" data-end=\"2123\">20%<\/strong> \u2013 contribui\u00e7\u00e3o previdenci\u00e1ria da empresa tomadora;<\/p>\n<\/li>\n<li data-start=\"2177\" data-end=\"2260\">\n<p data-start=\"2179\" data-end=\"2260\"><strong data-start=\"2179\" data-end=\"2186\">11%<\/strong> \u2013 contribui\u00e7\u00e3o previdenci\u00e1ria do trabalhador (contribuinte individual);<\/p>\n<\/li>\n<li data-start=\"2261\" data-end=\"2324\">\n<p data-start=\"2263\" data-end=\"2324\">Base de c\u00e1lculo: <strong data-start=\"2280\" data-end=\"2304\">valor total ajustado<\/strong>, respeitado o teto.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2326\" data-end=\"2385\">A carga previdenci\u00e1ria agregada chega, portanto, a <strong data-start=\"2377\" data-end=\"2384\">31%<\/strong>.<\/p>\n<p data-start=\"2387\" data-end=\"2554\">Essa mudan\u00e7a obriga empresas a <strong data-start=\"2418\" data-end=\"2449\">rever modelos de negocia\u00e7\u00e3o<\/strong>, recalcular provis\u00f5es e ajustar estrat\u00e9gias de composi\u00e7\u00e3o para evitar custos ocultos e passivos futuros.<\/p>\n<hr data-start=\"2556\" data-end=\"2559\" \/>\n<h2 data-start=\"2561\" data-end=\"2583\"><span class=\"ez-toc-section\" id=\"Exemplo_pratico\"><\/span><strong data-start=\"2564\" data-end=\"2583\">Exemplo pr\u00e1tico<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"2585\" data-end=\"2612\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8C_Acordo_de_R_50000\"><\/span>\ud83d\udccc Acordo de R$ 50.000<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2614\" data-end=\"2672\"><strong data-start=\"2614\" data-end=\"2672\">1) Se os R$ 50 mil forem l\u00edquidos para o trabalhador:<\/strong><\/p>\n<ul data-start=\"2674\" data-end=\"2804\">\n<li data-start=\"2674\" data-end=\"2723\">\n<p data-start=\"2676\" data-end=\"2723\">Empresa paga os R$ 50 mil + 20% (R$ 10 mil).<\/p>\n<\/li>\n<li data-start=\"2724\" data-end=\"2804\">\n<p data-start=\"2726\" data-end=\"2804\">O trabalhador recebe R$ 50 mil, mas a empresa recolhe por ele os 11% ao INSS.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2806\" data-end=\"2886\"><strong data-start=\"2806\" data-end=\"2844\">Custo total da empresa: R$ 60 mil<\/strong>, al\u00e9m dos 11% descontados do trabalhador.<\/p>\n<p data-start=\"2888\" data-end=\"2932\"><strong data-start=\"2888\" data-end=\"2932\">2) Se os R$ 50 mil forem o valor bruto:<\/strong><\/p>\n<ul data-start=\"2934\" data-end=\"3020\">\n<li data-start=\"2934\" data-end=\"2970\">\n<p data-start=\"2936\" data-end=\"2970\">Empresa recolhe 20% (R$ 10 mil).<\/p>\n<\/li>\n<li data-start=\"2971\" data-end=\"3020\">\n<p data-start=\"2973\" data-end=\"3020\">Trabalhador recebe R$ 44,5 mil (50 mil \u2013 11%).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3022\" data-end=\"3094\">Em ambos os cen\u00e1rios, <strong data-start=\"3044\" data-end=\"3093\">a carga previdenci\u00e1ria total permanece em 31%<\/strong>.<\/p>\n<p data-start=\"3096\" data-end=\"3213\">Por isso, deixar de planejar o custo global pode gerar <strong data-start=\"3151\" data-end=\"3212\">distor\u00e7\u00f5es financeiras, lit\u00edgios ou at\u00e9 execu\u00e7\u00f5es fiscais<\/strong>.<\/p>\n<hr data-start=\"3215\" data-end=\"3218\" \/>\n<h2 data-start=\"3220\" data-end=\"3284\"><span class=\"ez-toc-section\" id=\"Reforco_da_fiscalizacao_TRTs_ja_aplicam_prazos_e_sancoes\"><\/span><strong data-start=\"3223\" data-end=\"3284\">Refor\u00e7o da fiscaliza\u00e7\u00e3o: TRTs j\u00e1 aplicam prazos e san\u00e7\u00f5es<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3286\" data-end=\"3511\">O novo entendimento j\u00e1 est\u00e1 sendo replicado na pr\u00e1tica. Tribunais como o da 2\u00aa e da 15\u00aa regi\u00f5es v\u00eam determinando que as partes <strong data-start=\"3413\" data-end=\"3479\">comprovem o recolhimento previdenci\u00e1rio dentro de prazo fixado<\/strong>, sob pena de execu\u00e7\u00e3o imediata.<\/p>\n<p data-start=\"3513\" data-end=\"3649\">Isso evidencia a <strong data-start=\"3530\" data-end=\"3550\">for\u00e7a vinculante<\/strong> da tese e o esfor\u00e7o do Judici\u00e1rio em coibir acordos estruturados apenas para evitar contribui\u00e7\u00f5es.<\/p>\n<hr data-start=\"3651\" data-end=\"3654\" \/>\n<h2 data-start=\"3656\" data-end=\"3710\"><span class=\"ez-toc-section\" id=\"E_quando_existe_vinculo_de_emprego_reconhecido\"><\/span><strong data-start=\"3659\" data-end=\"3710\">E quando existe v\u00ednculo de emprego reconhecido?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3712\" data-end=\"3905\">Quando j\u00e1 h\u00e1 v\u00ednculo empregat\u00edcio formal ou reconhecido em outro processo \u2014 mesmo que a empresa figure apenas como <strong data-start=\"3827\" data-end=\"3854\">respons\u00e1vel subsidi\u00e1ria<\/strong> \u2014 o tema n\u00e3o altera a sistem\u00e1tica de recolhimento:<\/p>\n<ul data-start=\"3907\" data-end=\"4031\">\n<li data-start=\"3907\" data-end=\"3980\">\n<p data-start=\"3909\" data-end=\"3980\">as rubricas salariais j\u00e1 geram, por si s\u00f3, contribui\u00e7\u00e3o previdenci\u00e1ria;<\/p>\n<\/li>\n<li data-start=\"3981\" data-end=\"4031\">\n<p data-start=\"3983\" data-end=\"4031\">as parcelas indenizat\u00f3rias permanecem exclu\u00eddas.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4033\" data-end=\"4096\">O impacto maior recai sobre acordos celebrados <strong data-start=\"4080\" data-end=\"4095\">sem v\u00ednculo<\/strong>.<\/p>\n<hr data-start=\"4098\" data-end=\"4101\" \/>\n<h2 data-start=\"4103\" data-end=\"4150\"><span class=\"ez-toc-section\" id=\"Consequencias_estrategicas_para_empresas\"><\/span><strong data-start=\"4106\" data-end=\"4150\">Consequ\u00eancias estrat\u00e9gicas para empresas<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4152\" data-end=\"4186\">A partir de agora, empresas devem:<\/p>\n<ul data-start=\"4188\" data-end=\"4577\">\n<li data-start=\"4188\" data-end=\"4252\">\n<p data-start=\"4190\" data-end=\"4252\">incluir o custo previdenci\u00e1rio no c\u00e1lculo inicial do acordo;<\/p>\n<\/li>\n<li data-start=\"4253\" data-end=\"4298\">\n<p data-start=\"4255\" data-end=\"4298\">definir se o valor ser\u00e1 bruto ou l\u00edquido;<\/p>\n<\/li>\n<li data-start=\"4299\" data-end=\"4348\">\n<p data-start=\"4301\" data-end=\"4348\">prever recursos para recolhimentos imediatos;<\/p>\n<\/li>\n<li data-start=\"4349\" data-end=\"4396\">\n<p data-start=\"4351\" data-end=\"4396\">evitar acordos \u201ctotalmente indenizat\u00f3rios\u201d;<\/p>\n<\/li>\n<li data-start=\"4397\" data-end=\"4450\">\n<p data-start=\"4399\" data-end=\"4450\">revisar pol\u00edticas internas de gest\u00e3o de passivos;<\/p>\n<\/li>\n<li data-start=\"4451\" data-end=\"4519\">\n<p data-start=\"4453\" data-end=\"4519\">reavaliar estrat\u00e9gias em processos repetitivos ou de alto valor;<\/p>\n<\/li>\n<li data-start=\"4520\" data-end=\"4577\">\n<p data-start=\"4522\" data-end=\"4577\">construir governan\u00e7a jur\u00eddica alinhada ao novo cen\u00e1rio.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4579\" data-end=\"4742\">Em alguns casos, pode at\u00e9 ser mais vantajoso <strong data-start=\"4624\" data-end=\"4661\">reconhecer parcialmente o v\u00ednculo<\/strong> para estruturar melhor as verbas e separar componentes indenizat\u00f3rios leg\u00edtimos.<\/p>\n<hr data-start=\"4744\" data-end=\"4747\" \/>\n<h2 data-start=\"4749\" data-end=\"4785\"><span class=\"ez-toc-section\" id=\"Possivel_debate_futuro_no_STF\"><\/span><strong data-start=\"4752\" data-end=\"4785\">Poss\u00edvel debate futuro no STF<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4787\" data-end=\"4938\">Embora o precedente do TST tenha efeito obrigat\u00f3rio, <strong data-start=\"4840\" data-end=\"4891\">n\u00e3o se descarta futura discuss\u00e3o constitucional<\/strong>, especialmente quando a cobran\u00e7a recair sobre:<\/p>\n<ul data-start=\"4940\" data-end=\"5098\">\n<li data-start=\"4940\" data-end=\"4978\">\n<p data-start=\"4942\" data-end=\"4978\">valores efetivamente reparat\u00f3rios;<\/p>\n<\/li>\n<li data-start=\"4979\" data-end=\"5035\">\n<p data-start=\"4981\" data-end=\"5035\">verbas sem rela\u00e7\u00e3o direta com presta\u00e7\u00e3o de servi\u00e7os;<\/p>\n<\/li>\n<li data-start=\"5036\" data-end=\"5098\">\n<p data-start=\"5038\" data-end=\"5098\">acordos que visem encerrar apenas lit\u00edgios civis acess\u00f3rios.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5100\" data-end=\"5137\">Poder\u00e3o surgir questionamentos sobre:<\/p>\n<ul data-start=\"5139\" data-end=\"5259\">\n<li data-start=\"5139\" data-end=\"5184\">\n<p data-start=\"5141\" data-end=\"5184\">o <strong data-start=\"5143\" data-end=\"5181\">princ\u00edpio da legalidade tribut\u00e1ria<\/strong>;<\/p>\n<\/li>\n<li data-start=\"5185\" data-end=\"5259\">\n<p data-start=\"5187\" data-end=\"5259\">o conceito constitucional de <strong data-start=\"5216\" data-end=\"5258\">fato gerador das contribui\u00e7\u00f5es sociais<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5261\" data-end=\"5329\">At\u00e9 que isso ocorra, por\u00e9m, <strong data-start=\"5289\" data-end=\"5328\">a regra \u00e9 clara e deve ser cumprida<\/strong>.<\/p>\n<hr data-start=\"5331\" data-end=\"5334\" \/>\n<h2 data-start=\"5336\" data-end=\"5352\"><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span><strong data-start=\"5339\" data-end=\"5352\">Conclus\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"5354\" data-end=\"5495\">O Tema 310 do <a href=\"https:\/\/www.tst.jus.br\/\" rel=\"nofollow noopener\" target=\"_blank\">TST<\/a> transformou a forma como empresas e trabalhadores devem tratar acordos judiciais sem v\u00ednculo de emprego. A partir de agora:<\/p>\n<ul data-start=\"5497\" data-end=\"5660\">\n<li data-start=\"5497\" data-end=\"5533\">\n<p data-start=\"5499\" data-end=\"5533\"><strong data-start=\"5499\" data-end=\"5530\">n\u00e3o importa o nome da verba<\/strong>;<\/p>\n<\/li>\n<li data-start=\"5534\" data-end=\"5590\">\n<p data-start=\"5536\" data-end=\"5590\"><strong data-start=\"5536\" data-end=\"5587\">n\u00e3o importa se o acordo diz ser \u201cindenizat\u00f3rio\u201d<\/strong>;<\/p>\n<\/li>\n<li data-start=\"5591\" data-end=\"5660\">\n<p data-start=\"5593\" data-end=\"5660\"><strong data-start=\"5593\" data-end=\"5659\">incide contribui\u00e7\u00e3o previdenci\u00e1ria sobre todo o valor pactuado<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5662\" data-end=\"5889\">A medida d\u00e1 uniformidade \u00e0s decis\u00f5es, combate pr\u00e1ticas evasivas e refor\u00e7a a transpar\u00eancia. Mas tamb\u00e9m <strong data-start=\"5764\" data-end=\"5796\">eleva os custos empresariais<\/strong>, encurta margens de negocia\u00e7\u00e3o e imp\u00f5e um novo padr\u00e3o de planejamento jur\u00eddico e financeiro.<\/p>\n<p data-start=\"5891\" data-end=\"6017\">Empresas que n\u00e3o se adaptarem podem enfrentar <strong data-start=\"5937\" data-end=\"6016\">aumento expressivo de passivos, execu\u00e7\u00f5es fiscais e inseguran\u00e7a operacional<\/strong>.<\/p>\n<p data-start=\"319\" data-end=\"382\" data-is-last-node=\"\" data-is-only-node=\"\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/novos-cruzamentos-de-rendimentos-no-irpf-como-evita%e2%80%91los-para-nao-cair-na-malha-fina\/\" rel=\"bookmark\">Novos cruzamentos de rendimentos no IRPF: como evit\u00e1\u2011los para n\u00e3o cair na malha fina<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entenda o Tema 310 do TST e como a contribui\u00e7\u00e3o previdenci\u00e1ria incide sobre acordos sem v\u00ednculo de emprego, impactando custos e negocia\u00e7\u00f5es empresariais.<\/p>\n","protected":false},"author":8,"featured_media":9960361820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[805],"tags":[5527,757,5528],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361819","post","type-post","status-publish","format-standard","has-post-thumbnail","category-trabalhista","tag-contribuicao-previdenciaria","tag-direito-trabalhista","tag-tema-310-tst"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960361819"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361819\/revisions"}],"predecessor-version":[{"id":9960361821,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361819\/revisions\/9960361821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361820"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}