Consultoria e Gestão Contábil

Contabilidade Especializada em Entidades do Terceiro Setor

Contribuição Sindical é Obrigatória?

Contribuição Sindical é Obrigatória?

A Legislação trabalhista vigente prevê que o pagamento da Contribuição Sindical em 2018 passa a ser opcional, tanto para o empregador quanto para o empregado, tendo em vista o fator facultativo do pagamento. 

Esta norma está estabelecida no Art. 582 da Lei Nº 13.467 de 13 de Julho de 2017  que diz que os empregadores são obrigados a descontar da folha de pagamento de seus empregados relativa ao mês de março de cada ano a contribuição sindical dos empregados que autorizaram prévia e expressamente o seu recolhimento aos respectivos sindicatos. Ou seja, se o empregado NÃO manifestar expressamente o seu interesse em contribuir o patrão NÃO poderá descontar do seu salário a contribuição ao sindicato laboral


Quanto aos empregadores, a espontaneidade do recolhimento está prevista no Art. 587 da mesma Lei, que diz:  Os empregadores que optarem pelo recolhimento da contribuição sindical deverão fazê-lo no mês de janeiro de cada ano, ou, para os que venham a se estabelecer após o referido mês, na ocasião em que requererem às repartições o registro ou a licença para o exercício da respectiva atividade.

É importante ressaltar o papel que representa a entidade Sindical na defesa dos interesses da categoria de trabalhadores e das atividades econômicas das empresas junto aos Órgãos Públicos, bem como na representação  na elaboração de Convenções e Dissídios Coletivos, treinamentos e tantos outros serviços prestados.


Ainda não há um posição clara e consolidada de como ficará esta relação, por ser uma nova ordem estabelecida nas relações de trabalho.

É necessária, portanto, a manifestação de interesse em pagar a contribuição sindical deste ano, informando à entidade Sindical, lembrando que o pagamento da Contribuição patronal venceu no dia 31/01/2018 com o valor resultante do cálculo sobre o capital social, e a cota dos empregados será recolhida em abril, no valor equivalente a um dia de trabalho descontado no folha de março próximo.

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