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Fulvio Faria: Campaign Recruitment Mode

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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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Politics

Lula heads to political stronghold to launch runoff campaign, Bolsonaro focuses on Minas – Money Times

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Lula heads to political stronghold to launch runoff campaign, Bolsonaro focuses on Minas – Money Times
The campaigns actually kick off with travel and street events after the two Planalto candidates focused on getting support in the days after the first round and after the first two polls about the controversy (Image: REUTERS/Ueslei Marcelino).

Against the background of the publication of the first polls for the second round of the presidential election, the ex-president Luiz Inacio Lula da Silva (PT) will launch a new phase of the campaign in its political stronghold, São Bernardo do Campo, and the president and candidate for re-election, Jair Bolsonaro (Poland) concentrate fire on Minas Geraisa key condition in which he lost to Lula on Sunday.

Campaigns actually kick off with travel and street events after the two Planalto candidates focus on getting support in the first days after the first round and after the first two controversy polls.

See the highlights of the election scenario below.

Squid in origins

As at the beginning of the campaign in the first round, Lula begins street activities in this second round of the campaign in São Bernardo do Campo, the city in which he emerged on the national political scene as a labor leader in the 1970s. .

He will run alongside PT’s São Paulo government candidate Fernando Haddad, who got a surprise win on Sunday, losing to Bolsonaro candidate Tarcisio Gomes de Freitas (R-P), his runoff rival in the state.

Bolsonaro to Minas

As at the start of the first round of the campaign in August, the re-election candidate will hold its first campaign event in this new phase in Minas after securing the support of the state’s re-elected governor. Romeo Zema (New).

Minas was the only state in the southeast region where Lula defeated Bolsonaro on Sunday. The PT had 48.29% of the actual votes of Minas Gerais voters, while the candidate for re-election had 43.60%, 563,000 more votes than the former president.

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The state is seen as fundamental to Bolsonaro’s intentions to change the situation. After the redemocratization, all elected presidents received the largest number of votes in Minas.

first search

On Wednesday, Ipec published the first poll for the second round of the presidential election and showed that Lula has 51% of the vote against 43% for Bolsonaro.

This Thursday morning poll PoderData showed a tougher dispute: Lula with 48% and Bolsonaro with 44%.

On Thursday afternoon, the first Genial/Quaest poll for the second round of the presidential election will be released.

Research institutes have been criticized since Sunday for underestimating Bolsonaro’s electoral votes in polls released on Saturday. Lula won the first round with 48.43% of the valid votes against 43.20% for the incumbent.

UPCOMING POLLS
Genial/Quaest – Thursday, October 6
Datafolha – October 7, Friday
Ipec – October 10, second fair
Ipespe – October 11, Tuesday
LATEST Published Polls
SUB-DATA
Released October 6
Margin of error: 1.8 percentage points.
Lula (Portugal): 48%
Bolsonaro (Poland): 44%
Spaces and zeros: 6%
Undecided: 2%
IPEC
Released October 5]
Accuracy: 2 percentage points
Lula (Portugal): 51%
Bolsonaro (Poland): 43%
Spaces and zeros: 4%
Undecided: 2%

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Politics

Rubric: Politicians and politicians – Assembly with 16 newbies

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Rubric: Politicians and politicians - In 2002 the best voice

Of the 40 state deputies elected on Sunday (2), 16 will be elected to the first term in the legislature. Another 24 were re-elected. Of the 16 newcomers, two have already come on as substitutes: Carlos Humberto (Poland) for 60 days in 2020 and Pepe Kollas (PR) who was in the Assembly for the same time in 2022.

first election

Four of the 16 newcomers have never held elective office: Mario Motta (PSD), Egidio Ferrari (PTB), Matheus Cadorin (Novo) and Sergio Guimarães (Unian). For the first time, PL will have the largest bench with 11 seats. Since 1982, only MDB and PP had such benches.

MDB is compressed

The MBR elected six deputies, it had 9; PT won four out of 40 vacancies. Psol and Novo elected state deputies for the first time. Both parties already had parliamentarians in the House of Representatives, but elected by other acronyms who, already in power, migrated to Psol and Novo.

ELECTIONS

* The MDB made six state deputies (from nine) and kept the three federal representatives it already had. But he leaves the October election in disbelief. With no gubernatorial candidate and with groups divided between supporters of Carlos Moises (Republicans) and Jorginho Mello (PL), the polls even killed the party’s president, Federal MP Celso Maldaner, now without a mandate.

* The MDB has been the home of arrogant and outdated politicians for decades. Leadership does not grow in their shadow. Former mayor Antidio Lunelli, now an MP with 76,000 votes, is a more recent example. In order to survive on its own feet, the parties will have to reorganize, but for this it is necessary to sweep all patterns out of the executive branch.

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*This is the same for PP, PSDB, PT and PSD. With all due respect, the rest of the existing parties in the SC are the “New People” rice parties are always welcome in an election year, but carry stones. And stay there.

*Over time: PSD and MDB tend to support Jorginho Mello (PL) in the second round. PSDB has already joined. This is the current voice behind the scenes that the Republicans, the party of Moses, are going to support Jorginho Mello! The announcement will be made by the party’s president and re-elected state deputy, Sergio Motta. At the national level, Republicans support Bolsonaro.

*At the national level, the MDB is in a difficult position. Senator Simona Tebet, who garnered a meager 4.9 million votes but is still ahead of loudmouth Ciro Gomes (PDT), is showing signs of support for Lula da Silva (PT), but that’s personal. The executive branch must “free” state catalogs.

* The PRB Federal MP in 2018, who received 179,000 votes (the most voted out of 16 federal elected this year) and unfurled the Bolsonarist flag, Hélio Costa (PSD) has now garnered a measly 18,000 votes. Even with almost 1.5 million reais from the Electoral Fund. The average cost is 84 reais per vote. explains Freud?

* Arlindo Rincos (União Brasil) was one of the few state candidates nominated in Jaragua do Sul. From the party fund, which maintains party directories throughout the year (and is also used in election campaigns), 600,000 reais were received. He received 1623 votes. The average cost is BRL 370.00 per vote. explains Freud?

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last call

Scheduled for a runoff against PT Decio Lima, Senator Jorginho Mello (PL) and businessman and political activist Luciano Hagn are already planning a new visit by Jair Bolsonaro (PL) to the state. They assume it will be the lime shovel in Lima’s claim. And no less. In Joinville, Mello received 151,000 votes, in Blumenau, the PT candidate’s base of votes, 85,000 votes (Lima received 33,000) and in Florianopolis 68,000 votes. In “Capital”, Mello lost to Lima, who earned 75 thousand.

Influence of presidential candidates

There are irrefutable reflections on the visit of Lula da Silva in September (Florianopolis) and Bolsonaro on October 1 (Joinville). Mello advances to the second round with a huge lead of 1.5 million votes over Lima with 710,000 votes.

cousins ​​in cell

Julia Zanata (PL), who was elected as a federal deputy and had support in Jaragua do Sul and the region, and Ricardo Guidi (PSD), who was re-elected as a federal deputy, come from Crisiuma. And what’s more, cousins ​​from families that get along too well.

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Fake news dampens political and election debate, Saretta says

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Fake news dampens political and election debate, Saretta says

Congressman Neody Saretta (PT) said this Wednesday (5th) in the Legislative Assembly (Alesc) that the dissemination of information that attempts to sway voters to lie, so-called fake news, is eclipsing pre-election and political debate. “We can’t just keep discussing recruitment, I don’t know what, we have to look at the reality of people who are suffering and hardworking and who are sometimes misled by some kind of false news.”

He recalled how strongly the system and electoral justice were attacked, but despite speculation and mistrust, “the system worked, people voted for whom they wanted, polling stations opened and votes appeared there, as a citizen contributed. ”

According to him, in the second round we will have the opportunity to really discuss the proposals. “Our candidate Desio Lima did well in the elections when he got through to the second round and I’m sure he will take part in the debate about what’s best for SC and our municipalities.”

The MP said that politicians have a mission to work to improve people’s lives and that much remains to be done. “We have people who cannot afford to buy their own food, who are squeezing their salaries from everywhere to get through the month. There are many people who need more effective action from our governments.”

He hopes that the second round will discuss what is best for the population, its conditions and quality of life, “so that the state can guarantee people more services and have a larger share of the national pie, since so much is collected and little is returned.”

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Thanks
Saretta thanked the people of Santa Catarina who believed and supported her candidacy, which allowed her to remain in the Assembly for another four years and continue the work that she is doing. “I thank those who participated in the electoral process, correctly, with dignity, as it should be,” he said.

According to him, walking around Santa Catarina and talking with the population during the action, many did not understand how the state fund has free resources and people continue to wait two or three years for admission, surgery, medical care. “Karma that cannot last,” he commented.

Similarly, while traveling on the roads, whether federal or state highways, the MP was reminded of the appalling traffic conditions that put those who work with their trucks, transport goods, as well as those who travel with their family or go on foot, at risk.

“Santa Catarina needs to take a closer look at these health and infrastructure issues. I defended it and took it as a real flag of life, because I understand that the key to any government is to serve the people, and health should come first.

Saretta drew attention to the problem of huge social inequality, which depends on the actions of the federal government, which cannot turn its back on those who have the least, those who need it most. “The population cannot be prejudiced against immigrant brothers, almost all of us are immigrants in one way or another, from the present or from the past, and we, unfortunately, see the spread of discriminatory ideas when we are all equal people.”

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Juliana Wilke
Collective consulting | Bench for physical education in Alesc | 48 3221 2824 [email protected]Twitter: @PTnoparlamento | Facebook: PT without Parliament

Source: Agency ALESC – Offices

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