Post by account_disabled on Mar 4, 2024 7:08:56 GMT -5
Defenders of the hegemonic current question "how to defend that the statutory director, representative of the power of the company he subordinates, could participate in negotiation under the simultaneous guise of employer/employee (worker or employee in the broad sense , if so admitted) [14] ?" Finally, remember that "[t]he participation of a company's managers in its profits, provided for in Law No. 6,404, of 1976, is not to be confused with the participation of employees in the company's profits/results, provided for in Law No. 10,101, 2000, these are distinct pieces of legislation" [15] . The first is restricted to directors of public limited companies, while the second is owed by companies to all their employees.
Pursuant to article 152 of Law [t]he general meeting will establish the global or individual amount of administrators' remuneration, including benefits of any nature and representation funds, taking into account their responsibilities, the time dedicated to their functions, their competence and professional reputation and the value of their services in the market" . This means that profit sharing is a form of remuneration for work. As expected EL Salvador Mobile Number List nowhere in its text did it address the previously mentioned law on the taxation of social security contributions in relation to the remuneration of insured individual taxpayers — a category in which administrators (non-employee directors) are included — by companies, " nor could it do so, as the institution and regulation of social security contributions requires specific ordinary law, a competence exercised by the Union with the enactment of.
According to Carf's Internal Regulations, summary statements approved by its Superior Chamber — ex vi of article 72 — are mandatory, as well as definitive decisions on the merits, handed down by the Federal Supreme Court and the Superior Court of Justice on infraconstitutional matters. , in the system of repetitive appeals — ex vi of § 2 of article 62. Although the precedents of the Superior Chamber are not binding on the counselors of the Administrative Court, their importance cannot be neglected, as they are given the important task of standardizing Carf jurisprudence. Only time will tell whether we are facing the end of an era or whether the overwhelming understanding — that the PLR paid to administrators (non-employee directors) is part of the calculation basis for social security contributions — will prevail.
Pursuant to article 152 of Law [t]he general meeting will establish the global or individual amount of administrators' remuneration, including benefits of any nature and representation funds, taking into account their responsibilities, the time dedicated to their functions, their competence and professional reputation and the value of their services in the market" . This means that profit sharing is a form of remuneration for work. As expected EL Salvador Mobile Number List nowhere in its text did it address the previously mentioned law on the taxation of social security contributions in relation to the remuneration of insured individual taxpayers — a category in which administrators (non-employee directors) are included — by companies, " nor could it do so, as the institution and regulation of social security contributions requires specific ordinary law, a competence exercised by the Union with the enactment of.
According to Carf's Internal Regulations, summary statements approved by its Superior Chamber — ex vi of article 72 — are mandatory, as well as definitive decisions on the merits, handed down by the Federal Supreme Court and the Superior Court of Justice on infraconstitutional matters. , in the system of repetitive appeals — ex vi of § 2 of article 62. Although the precedents of the Superior Chamber are not binding on the counselors of the Administrative Court, their importance cannot be neglected, as they are given the important task of standardizing Carf jurisprudence. Only time will tell whether we are facing the end of an era or whether the overwhelming understanding — that the PLR paid to administrators (non-employee directors) is part of the calculation basis for social security contributions — will prevail.