eSocial

eSocial, atenção com as Horas Extras

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Quando tratamos das horas extraordinárias feitas pelos funcionários, reafirmamos a extensão da carga de trabalho, com o intuito de favorecer a produtividade da empresa sem a necessidade de ampliação do quadro.

De acordo com a Consolidação das Leis do Trabalho (CLT), existe um limite de duas horas diárias para as horas extras, num total máximo de 10 horas de trabalho. A lei possui exceções para esse limite em casos de urgência, seja para situações de força maior ou para evitar prejuízo. Em ambos os casos, a empresa deverá comunicar o Ministério do Trabalho e a Previdência Social sobre a ampliação da quantidade de horas trabalhadas.

Também existem os casos das categorias que trabalham com carga horária diferenciada que, neste caso, são regulamentadas através de negociações coletivas com a participação das entidades sindicais.

Geralmente as empresas possuem mais de um evento/rubrica,  destinado às horas extras tais como Horas extras 50%; Horas extra 70%; Horas extras 100% sábado compensado; Horas extras 100% feriado; etc…

Todas essas rubricas devem ser cadastradas no eSocial por meio do arquivo S-1010 e classificadas com um código da Tabela 3 do eSocial, que para o nosso exemplo de horas extras é o código 1003.

Não haverá necessidade de as empresas alterarem os nomes ou os códigos desses eventos na sua folha de pagamento, mas todos os eventos relacionados às horas extras serão identificados pelo eSocial com o código 1003.

Assim, quando a empresa enviar a folha de pagamento dos seus empregados ao eSocial o Governo saberá exatamente quantos tipos de horas extras existem, bem como, o mais preocupante, a quantidade de horas extras que cada empregado realizou no mês.

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Fazendo uma conta bem simples, caso o empregado trabalhe de segunda a sexta-feira e o mês tenha 22 (vinte e dois) dias úteis, se espera um máximo de 44 (quarenta e quatro) horas extras, ou seja, 2 (duas) horas extras por dia multiplicado por 22 dias.

Lembramos que a prorrogação do horário de trabalho nas atividades insalubres somente poderá ser realizada mediante licença das autoridades competentes em matéria de segurança e medicina do trabalho, conforme Portaria MTE nº 702/2015-DOU 1 de 29/05/2015.

HORAS EXTRAS EM ATIVIDADE INSALUBRE DEVERÁ SER AUTORIZADA PELA SRTE. O Ministro de Estado do Trabalho e Emprego estabeleceu requisitos para a prorrogação de jornada em atividade insalubre, determinando que, nestas atividades, quaisquer prorrogações de jornada só poderão ser praticadas mediante autorização da chefia da unidade de segurança e saúde no trabalho da Superintendência Regional do Trabalho e Emprego correspondente. O pedido de autorização para a prorrogação de jornada em atividade insalubre deverá ser apresentado com as seguintes informações: a) identificação do empregador e do estabelecimento, contendo razão social, CNPJ, endereço, CNAE e número de empregados; b) indicação de funções, setores e turnos cuja jornada será prorrogada, com o número de empregados alcançados pela prorrogação; c) descrição da jornada de trabalho ordinária e a indicação do tempo de prorrogação pretendido; e d) relação dos agentes insalubres, com identificação da fonte, nível ou concentração e descrição das medidas de controle adotadas.

Ressalte-se que os pedidos de empregadores que apresentarem números elevados de acidentes ou doenças do trabalho devem ser indeferidos.

O eSocial deverá exigir das empresas uma gestão mais pontual das jornadas de trabalho, sob pena de ficar exposta a sanções de ordem administrativa por parte dos órgãos fiscalizadores.

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