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Fulvio Faria: Campaign Recruitment Mode



In elections, whether municipal or general, it is common for a party or candidate to hire individuals for various positions such as electoral cable roles, specific and technical advisory functions, and administrative functions.

The most common question when hiring these professionals concerns the mode of employment and the tax situation of this employee.

The mode of employment is clearly regulated by Law No. 9.504/1997 (General Electoral Law), Article 100 of which guarantees the absence of an employment relationship between an employee and a candidate or a political party in the following terms:

“Article 100. The recruitment of personnel to provide services in the course of election campaigns does not give rise to an employment relationship with a contracting candidate or party, while the provisions of subparagraph h of paragraph V of Article 12 of Law No. 8212, July 24, 1991, apply to the hired person.
One paragraph. The provisions of the single paragraph of Art. 15 of Law No. 8212 of July 24, 1991.”

It should be noted that the purpose of the contract is to provide services in election campaigns. That is, if this target is rejected, a CLT-managed employment relationship can be set up, provided, of course, that the employment elements are filled.

In this sense, for example, the recent precedent of the Regional Labor Court of the 3rd district of July 22, 2022:

«PROVISION OF SERVICES IN ELECTION CAMPAIGN. EMPLOYMENT RELATIONSHIPS ARE NOT DETERMINED. The provision of services in electoral campaigns generally does not characterize an employment relationship, in accordance with Article 100 of Law no. h paragraph V of article 12 of Law No. 1991. It remains proven in the case that the plaintiff provided services exclusively during the election campaign, which excludes the alleged employment relationship (TRT 3rd region; PDE: 0010693-63.2021.5.03.0110 (ROT); availability : 22.07.2022, DEJT/TRT3/Cad.Jud, p. 1318; jury: 4th panel; editor: convened by Adriana Campos de Souza Freire Pimenta)”

Thus, the employment of workers for election campaigns by both candidates and political parties does not constitute an employment relationship regulated by the CLT. The applicable regime is the provision of services of the Civil Code, articles 593 et ​​seq.

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As for tax issues, it is necessary to understand that this employee will have both a social contribution and income tax.

This social worker will be treated as an individual taxpayer for social security purposes in accordance with article 100 of Law no.

Your income will be taxed as it is derived from work, in accordance with articles 38 and 685 of Decree no. 9,580/2018 governing income tax.

As for the tax liability for these taxes, they should be decided separately between the figure of the candidate and the political party.

It is first necessary to understand that the candidate, although he receives a CNPJ upon registration, is not a legal entity. The CNPJ is intended only for the financial control of a candidate’s campaign. The candidate remains an individual, with the difference that in the course of a political campaign he receives a special legal qualification for a special practice of performing certain legal actions.

Political parties, on the other hand, are legal entities, so they are clearly defined in this regard in the Civil Code, see article 44. in words:

“Art. 44. Legal entities of private law are:
i – associations;
II – companies;
III – basics.
IV – religious organizations;
V – political parties”.

Having made these initial clarifications, it turns out that in relation to a candidate who employs workers, he is exempt from paying social security contributions as a taxpayer, since he is not considered a legal entity and therefore not subject to withholding.

So much so that the candidate does not appear in the list of the only paragraph of Article 12 of Decree No. 3.048/1999 and paragraph 4 of Article 3 of the RSE Regulation No. 971/2009.

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With regard to political parties, the work quota and the employer’s bill must be taken into account.

As regards the employer’s quota, they are exempted under the single paragraph of the aforementioned article 100 of Law no. 9,504/1997, since it does not consider a political party as a company for the purposes of article 15 of law no. 1991.

However, the worker’s quota, although it is the taxpayer, is still the responsibility of the political party to be responsible for the taxes. This is due to the fact that paragraph II of the only paragraph of Article 12 of Decree No. 3048/1999 and paragraph III of paragraph 4 of Article 3 of the Normative Instruction of the RFB No. 971/2009 equate an association, including a political party, with a society.

As far as taxes are concerned, there is an income tax, which has a system similar to that of social security contributions.

For income tax purposes and due to the absence of an employment relationship, an electoral campaign worker is considered self-employed in accordance with Article 38 of Decree No. 9580/2018.

And according to article 685 of Decree No. 9580/2018, only legal entities are obliged to withhold income tax from the self-employed, exempting natural persons – candidates from this obligation:

“Article 685. Income from unpaid work paid by legal entities, including cooperatives and public legal entities, to individuals (Law No. 7713 of 1988, art. 7, chapter, paragraph II).”

From all these considerations, we have the following summary of the recruitment regime and taxation of campaign workers:

a) the employee in the election campaign does not have an employment relationship, but the purpose of his employment must be related to the election campaign;

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b) the employee is considered an individual taxpayer and his income is taxed depending on the income tax category;

c) if the candidate is hired, he is exempt from withholding social security contributions and income tax;

d) if he employs a political party, he is obliged to withhold social security contributions and income tax; in addition, a political party is exempt from the employer’s quota.

Fulvio Machado Faria holds a Bachelor of Laws from Minas South Faculty of Law (2012), Specialist in Municipal Public Administration from the Federal University of São João del Rey UFSJ (2018), Specialist in Public Law PUC. Minas (2018), USP Master of Public Law (2021), Columnist Journal of the Court of Accounts of the State of Minas Geraislawyer and adviser in public law, especially administrative and electoral law, in the southern region of Minas Gerais.

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The dollar continues to reflect the political scenario



The dollar continues to reflect the political scenario

Yesterday, financial agents evaluated the opposite decision of the Federal Supreme Court (STF) regarding the so-called secret budget. In addition, a decision was made by STF Minister Gilmar Méndez to issue an injunction that would exclude the Bolsa Família from the spending cap rule, with investors trying to understand how this measure would affect the processing of the transitional PEC in the Chamber of Deputies. Oh this PEC!!!!

Since he is an exchange investor, any reading that the budget will be exceeded or become more flexible will negatively affect the exchange market, whether through the PEC or in any other way. We will continue with volatility today.

Looking beyond, the US Central Bank (Fed), although slowing down the pace of monetary tightening at its December meeting, issued a tougher-than-expected statement warning that its fight against inflation was not yet over, raising fears that rising US interest rates will push the world’s largest economy into recession.

The currency market continues to react to political news. The voting on the PEC is saved for today. It is expected that it will indeed be reviewed to open the way tomorrow for discussions on the 2023 budget.

Yesterday, the spot price closed the selling day at R$5.3103.

For today on the calendar we will have an index of consumer confidence in the eurozone. Good luck and good luck in business!!

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Andrés Sánchez consults with the Ministry of Sports, but refuses a political post.



The former president of the Corinthians dreams of working for the CBF as a national team coordinator. He was consulted shortly after Lula’s election.

Former Corinthians president Andrés Sánchez was advised to take a position in the Ministry of Sports under the administration of Lula (PT). However, he ruled out a return to politics. dreams of taking over the coordination of CBF selectionHow do you know PURPOSE.

No formal invitation was made to the former Corinthian representative, only a consultation on a portfolio opportunity with the new federal government, which will be sworn in on January 1, 2023.

Andrés was the Federal MP for São Paulo from 2015 to 2019. At that time he was elected by the Workers’ Party. However, the football manager begs to stay in the sport, ruling out the possibility of getting involved in politics again.

Andrés Sanchez’s desire is to fill the position of CBF tackle coordinator, which should become vacant after the 2022 World Cup. Juninho Paulista fulfills this function in Brazil’s top football institution.

The former president of Corinthians was in Qatar to follow the World Cup along with other figures in Brazilian football. During his time in the country, he strengthened his ties with the top leadership of the CBF.

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The EU has reached a political agreement on limiting gas prices – 19.12.2022



Germany sentenced Russian to life imprisonment for political murder by order of Moscow - 12/15/2021
BRUSSELS, DECEMBER 19 (ANSA). European Union countries reached a political agreement on Monday (19) to impose a natural gas price ceiling of 180 euros per megawatt hour (MWh). The main sources of income for Russia and the minimization of the use of energy as a weapon by the regime of Vladimir Putin.

The agreement was approved by a supermajority at a ministerial meeting of member states in Brussels, Belgium, after months of discussions about the best way to contain the rise in natural gas prices in the bloc caused by Russia’s invasion of Ukraine. .

The value set by the countries is well below the proposal made by the European Commission, the EU’s executive body, in November: 275 EUR/MWh. However, the countries leading the cap campaign were in favor of an even lower limit, around 100 EUR/MWh.

Germany, always wary of price controls, voted in favor of 180 euros, while Austria and the Netherlands, also skeptical of the cap, abstained. Hungary, the most pro-Russian country in the EU, voted against.

The instrument will enter into force on 15 February, but only if natural gas prices on the Amsterdam Stock Exchange exceed 180 euros/MWh for three consecutive days. In addition, the difference compared to a number of global benchmarks should be more than 35 euros.

Italy, the EU’s biggest supporter of the ceiling, has claimed responsibility for the measure. “This is a victory for Italy, which believed and worked for us to reach this agreement,” Environment and Energy Minister Gilberto Picetto tweeted.

“This is a victory for Italian and European citizens who demand energy security,” he added.

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Currently, the gas price in Amsterdam is around 110 EUR/MWh, which is already a reflection of the agreement in Brussels – in August the figure even broke the barrier of 340 EUR/MWh.

However, Russia has already threatened to stop exports to countries that adhere to the ceiling. (ANSA).

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