The Ministry of Labor and Employment (MTE) has amended the terms of the supervision of the Unemployment Guarantee Fund (FGTS) and social insurance. The new rules for labor inspectors are in Normative Ruling (IN) No. 99, published on the Official Gazette of the Federal Executive of August 24, 2012.

The new IN, edited by the Labor Inspection Office (SIT), follows the amendments introduced by Law No. 12,619 of April 2012 about the performance of the occupation of driver. The rule, which changed the Consolidated Labor Laws (CLT), considers as waiting time the hours in excess of the normal working hours of a road transport driver who waits for loading or unloading the vehicle or for inspection of goods transported in tax or customs barriers. With the amendment, the inspectors will consider the amount of the waiting time as part of the wage. In that case, there would be collecting of social insurance.

The tax suit, according to the IN, which repeals the old one (No. 84 of 2010), must be set according to the size of the employer, the geographic distribution of the establishments and other factors that the Office understands relevant, and may designate more than one inspector for the suit.

The new rule also sets that by finding irregularities in the supply of manpower - being attributed to the borrower of services the responsibility for the employment bond - the inspector shall issue a FGTS and social insurance debt notice against the borrower of services. In this case, the FGTS and social insurance deposits eventually made by the service provider must be decreased of the debt.

Moreover, if the inspector verifies that the employer did not make the FGTS or social insurance deposits and is part of an economic group, the deposits eventually made by other employers of this group regarding the same employment contract must be decreased of the debt.

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