Afinal, Participação nos Lucros e Resultados é obrigatória?

Afinal, Participação nos Lucros e Resultados é obrigatória?

Por |

Trabalhadores podem contar com recompensa de reconhecimento pelo bom desempenho e produtividade. A Participação nos Lucros e Resultados (PRL) tem natureza não salarial e funciona como espécie de bônus pago pela empresa

A Participação nos Lucros ou Resultados (PLR) da empresa é um direito social estabelecido pela Constituição Federal (art. 7º, inc IX), que tem por finalidade incentivar a produtividade. O benefício tem natureza não salarial e funciona como espécie de bônus pago pela empresa, de acordo com o seu lucro em determinado período.

Via de regra todos os empregados que estejam submetidos a uma avaliação, via programa pré-estabelecido entre empregador e empregados, podem têm direito à participação nos lucros e resultados. O benefício se estende aos funcionários contratados pelo regime da CLT, mesmo que temporários ou em experiência.

O estabelecimento do pagamento da PLR é facultativo, no entanto, tem relevância para as relações trabalhistas. Nesse sentido, é importante previsão expressa em acordo coletivo, convenção coletiva, contrato de trabalho ou regulamento da empresa.

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Embora muitos empregadores entendam que se trata de um gasto desnecessário, especialistas apontam que há mais benefícios que malefícios para as empresas na implantação do sistema. Na maioria dos casos, a adoção da PLR estimula produtividade e motivação dos funcionários, já que os pagamentos são atrelados a metas estabelecidas.

Quanto a política e forma de remuneração, importante observar que a divisão do lucro deverá ser justa, refletindo de forma clara e consistente os resultados atingidos por meio de indicadores corporativos e departamentais. O pagamento deve ser igualitário na metodologia, mas nem sempre o valor a ser pago será o mesmo, pois isso irá variar entre os resultados de cada departamento e os individuais.

Para facilitar a rotina das empresas, a COAD preparou uma Orientação Prática com as normas gerais e os procedimentos para a implantação do programa de participação nos lucros.

Fonte: Equipe Técnica COAD
Data: 03 de novembro de 2016
Acesso: 05 de novembro de 2016

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