Brazil: Está na hora de usar criptomoedas para remunerar funcionários?

Last Updated: 15 March 2018
Article by Veirano E Advogados Associados
Most Read Contributor in Brazil, October 2018

Para alguns, é o futuro do sistema financeiro — e mudará a forma como encaramos o dinheiro. Para outros, é uma moda passageira e, pior, uma bolha que pode estourar a qualquer momento. Estamos falando do bitcoin, uma criptomoeda desenvolvida em 2008 com a proposta de oferecer privacidade e segurança, além de dispensar intermediários nas transações, como bancos e governos.

Com um início tímido, a moeda virtual, criada por meio do mecanismo de blockchain (veja quadro), tem chamado a atenção por sua valorização. O uso da tecnologia das criptomoedas também vem se expandindo. A previsão, de acordo com a empresa de pesquisa IDC, é que os gastos globais com blockchain cheguem a 9,2 bilhões de dólares em 2021, ante 945 milhões em 2017. No Brasil, os números também impressionam. "Só no último mês de 2017 foram negociados 2,5 bilhões de reais em nossa plataforma", diz Luiz Roberto Calado, economista da MercadoBitcoin, empresa brasileira de negociação de bitcoins.

Se até então as principais empresas que lidavam com bitcoins eram as que negociavam a moeda, algumas de fora do ramo já vêm surfando nessa onda. A Burger King, por exemplo, criou a própria moeda na Rússia, e a KFC passou a aceitar pagamentos em bitcoins em suas unidades no Canadá. A Kodak, antiga gigante de fotografia, também anunciou seu dinheiro virtual no início deste ano. "Para a empresa, o bitcoin é uma forma de reforçar a inovação internamente e para os clientes", diz Ricardo Vilanova, sócio da consultoria EY em São Paulo. A própria EY passou a aceitar pagamentos em moeda digital na Suíça, onde dispõe de um caixa eletrônico de bitcoins. Já a GMO Internet, empresa de tecnologia japonesa, foi além e começou a dar aos funcionários a opção de receberem o salário em bitcoins. A ideia, segundo o porta-voz da empresa, Harumi Ishii, é melhorar o entendimento a respeito das moedas virtuais. Afinal, mesmo para os que estão animados com as perspectivas trazidas pela transação, a ideia ainda é novidade.

No Brasil, a questão veio à tona quando a Comissão de Valores Mobiliários (CVM) anunciou em janeiro que os fundos não poderiam investir em bitcoins e em outras criptomoedas. Para alguns, esse foi um sinal de más notícias. "Houve um barulho em torno disso, uma leitura precipitada", diz Calado. "Mas o que a nota indica é que o assunto será alvo de regulação." Espera-se que as moedas sejam legalizadas por aqui, mas há poucas certezas em relação a como serão regulamentadas pelos principais órgãos. "Essa é ainda uma discussão. Cada um está buscando seu direcionamento", diz Bruno Ramos, da Veirano Advogados. Existe, no entanto, a possibilidade de que se proíba o uso ou, então, de que sejam cobradas taxas, o que tornaria o mercado de criptomoedas menos atraente. Afinal, uma de suas grandes vantagens são as trocas internacionais sem burocracia, variações cambiais ou impostos.

Há também dificuldades do ponto de vista trabalhista. "Na lei, qualquer contrapartida precisa se dar por meio de pagamento oficial, o que não é o caso ainda do bitcoin", diz Adilson Silva, sócio da consultoria Mazars Cabrera. Ele cita também a volatilidade do mercado, ainda muito grande. "O funcionário pode receber hoje um valor e no dia seguinte ter uma soma completamente diferente." Para Silva, é cedo para falar em remuneração em bitcoins. Além disso, em situações de muita movimentação, pode haver uma demora maior na liquidação dos bitcoins — isto é, em sua troca por outras moedas.

Mesmo assim, essa é a aposta de muitos. Um exemplo é a Bitwage, companhia de pagamentos com sede na Califórnia, nos Estados Unidos, com mais de 10 000 usuá­rios, entre companhias e pessoas físicas. Por meio da plataforma, as companhias podem fazer um pagamento e o funcionário escolhe em que moeda receber — inclusive em criptomoedas como o bitcoin. Fundada em 2014, a Bitwage chegou ao Brasil no ano seguinte. "A maioria de nossos clientes são da área de tecnologia", diz Fabiano Dias, diretor de operações da ­Bitwage em São Paulo. "Quando a pessoa aceita receber em bitcoins, ela já está ciente das condições." Dias, aliás, é pago assim há dois anos e usa serviços de boleto que aceitam a moeda para quitar suas contas. Para ele, oferecer essa possibilidade traz vantagens à empresa. "O bitcoin pode cativar o funcionário, bem como um escritório bacana ou outros benefícios", afirma. Ainda assim, a Bitwage encontra entraves no Brasil, onde somente a empresa e os bancos são autorizados a gerir salários.

Usar a criptomoeda como estratégia de remuneração está longe de ser a única forma de as companhias aproveitarem essa tecnologia. Ela permite que as empresas criem a própria moe­da, uma forma de dar ações aos funcionários. Por meio de um token gerado com blockchain, os "papéis" podem ser usados como moeda de troca com os empregados. Essa seria uma opção, inclusive, para as companhias que não abriram o capital e, por isso, não podem motivar os funcionários com opções de ações. "O token serviria para incentivar os trabalhadores que buscariam valorizar ainda mais a moeda da empresa", diz Calado, da Mercado Bitcoin.

Apesar das incertezas, a criptomoeda não deve desaparecer tão cedo do mercado e precisa ser avaliada mesmo pelas organizações mais tradicionais. Mas é bom ir com cautela. "É importante ter claro como você vai contabilizar isso", diz Vilanova, da EY. "E ter a certeza de que quem optar por receber em criptomoeda tenha clareza de como funciona." A iniciativa teria necessariamente de ser acompanhada por ações educativas sobre o tema. E, caso o assunto não seja da seara dos executivos, seria importante contar com uma assessoria para lidar com a tecnologia. A questão de ser ou não uma bolha, aliás, permanece em aberto. Mas, para os entusiastas, esse não deve ser o foco. "O essencial é que essa nova categoria de ativos veio para ficar", afirma Ramos, da Veirano Advogados. "Não é só a moeda: o blockchain transforma a maneira como você controla direitos e propriedades e afeta todos os mercados." Muita coisa ainda deve ser testada, pois nem sempre o uso das criptomoedas fará sentido. Mas vale acompanhar essa tendência.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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