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style=3D'font-family:"Verdana","sans-serif"'>Existem determinados documento= s que, por sua importância, devem ser conservados por um determinado espaço de tempo, de acordo com a disposição legal pertinente.<o:p></o:p></span></b></p> <p class=3DMsoNormal align=3Dcenter style=3D'margin-top:5.0pt;margin-right:= 7.5pt; margin-bottom:12.0pt;margin-left:0cm;text-align:center'><b><span style=3D'font-family:"Verdana","sans-serif"'>Neste Roteiro, elaborado pela = FISCOSOFT, atualizado até junho de 2008, é demonstrado o rol dos princip= ais documentos relacionados ao contrato de trabalho e os respectivos prazos de guarda, que por sua vez, deverão ser observados pelos empregadores em geral</span></b><span style=3D'font-size:10.0pt;font-family:"Verdana","sans= -serif"'>.<o:p></o:p></span></p> <p class=3DMsoNormal><span style=3D'font-size:10.0pt;font-family:"Trebuchet= MS","sans-serif"'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><a name=3D"c_5_3697Art.Introd."></a><b><i><span style=3D'font-family:"Arial","= sans-serif"'>I. Introdução </span></i></b><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>As empresas em geral são obrigadas a manter em seu poder vários documentos, adotando métodos de arquivo que melhor se adaptem &agrav= e;s suas finalidades.</span><span style=3D'font-size:10.0pt;font-family:"Verdan= a","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Desse modo, existem determinados documentos que, por sua importância, devem= ser conservados por um determinado espaço de tempo, de acordo com a disposição legal pertinente.</span><span style=3D'font-size:1= 0.0pt; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Neste Roteiro, relacionamos os principais documentos provenientes das relações trabalhistas e os respectivos prazos de guarda. </sp= an><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><a name=3D"c_5_3697Art.II"></a><b><i><span style=3D'font-family:"Arial","sans-= serif"'>II. Documentos Trabalhistas </span></i></b><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Os documentos trabalhistas, tais como: recibo de férias, demonstrativo = de pagamento de salário, concessão de aviso prévio, comprovante de pagamento de participação de lucros e resultad= os (PLR), entre outros, devem ser guardados pelo prazo mínimo de 05 anos contados da data do pagamento ao empregado ou <span class=3DGramE>2</span> = anos da rescisão do contrato de trabalho. </span><span style=3D'font-size= :10.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Assim, desde a promulgação da <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dcf88&bookmark= =3DCF88" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dcf88&boo= kmark=3DCF88"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Constituiç&atil= de;o Federal</span></a> de 05 de outubro de 1988, é direito dos trabalhad= ores urbanos e rurais ingressar com reclamatória trabalhista, desde que observada <span class=3DGramE>a</span> regra estampada no <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dcf88&bookmark= =3DCF88-ART.4" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dcf88&boo= kmark=3DCF88-ART.4"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>art. 7º da Carta = Magna</span></a>, que por sua vez declara: </span><span style=3D'font-size:10.0pt;font-family= :"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><i><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>"São direitos dos trabalhadores urbanos e rurais, além de outros que visem à melhoria de sua condição social:<br> ...<br> XXIX - ação, quanto aos créditos resultantes das relações de trabalho, com prazo prescricional de cinco anos p= ara os trabalhadores urbanos e rurais, até o limite de dois anos ap&oacu= te;s a extinção do contrato de trabalho;<br> ..." </span></i><span style=3D'font-size:10.0pt;font-family:"Verdana",= "sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.II.1"></a><span class=3DGramE><b= ><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>II.</span></b><= /span><b><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>1 Trabalhadores Menores </span></b><span style=3D'font-size:10.0pt;font-family:"Verdana","s= ans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Para os trabalhadores menores, ou seja, para aqueles empregados com idade entre = 16 (dezesseis) e 18 (dezoito) anos não há prescriçã= ;o. Neste sentido, prevê o <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dclt&bookmark=3D= DL5.452_43art.440" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dclt&book= mark=3DDL5.452_43art.440"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>art. 440 da Consolidação das Leis do Trabalho (CLT)</span></a>: </span><s= pan style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><i><span style=3D'font-size:10.0pt;font-family:"Arial",= "sans-serif"'>"Contra os menores de 18 (dezoito) anos não corre nenhum prazo de prescrição."</span></i><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Isto significa dizer que, o empregado menor poderá ingressar com reclamatória trabalhista, mesmo fora do prazo previsto no <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dcf88&bookmark= =3DCF88-ART.7" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dcf88&boo= kmark=3DCF88-ART.7"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>art. 7º</span></a= >, XXIX, da <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dcf88&bookmark= =3DCF88" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dcf88&boo= kmark=3DCF88"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Constituiç&atil= de;o Federal de 1988</span></a>. </span><span style=3D'font-size:10.0pt;font-fam= ily: "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>A regra da inaplicabilidade da prescrição<span class=3DGramE>, = abrange</span> também o trabalhador aprendiz com idade igual ou inferior a 18 anos.= </span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Vale lembrar que, o aprendiz poderá ser contrato por empresa a partir dos= 14 (quatorze) anos, conforme prevê o <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dclt&bookmark=3D= DL5.452_43art.428" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dclt&book= mark=3DDL5.452_43art.428"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>art. 428 da CLT</span>= </a>.</span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 style=3D'mso-cellspacing:0cm;mso-padding-alt:0cm 0cm 0cm 0cm'> <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=3D48 valign=3Dtop style=3D'width:36.0pt;padding:0cm 0cm 0cm 0cm= '> <p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-fam= ily:"Trebuchet MS","sans-serif"'><!--[if gte vml 1]><v:shapetype id=3D"_x0000_t75" coordsize=3D"21600,21600" o:spt=3D"75" o:preferrelativ= e=3D"t" path=3D"m@4@5l@4@11@9@11@9@5xe" filled=3D"f" stroked=3D"f"> <v:stroke joinstyle=3D"miter"/> <v:formulas> <v:f eqn=3D"if lineDrawn pixelLineWidth 0"/> <v:f eqn=3D"sum @0 1 0"/> <v:f eqn=3D"sum 0 0 @1"/> <v:f eqn=3D"prod @2 1 2"/> <v:f eqn=3D"prod @3 21600 pixelWidth"/> <v:f eqn=3D"prod @3 21600 pixelHeight"/> <v:f eqn=3D"sum @0 0 1"/> <v:f eqn=3D"prod @6 1 2"/> <v:f eqn=3D"prod @7 21600 pixelWidth"/> <v:f eqn=3D"sum @8 21600 0"/> <v:f eqn=3D"prod @7 21600 pixelHeight"/> <v:f eqn=3D"sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok=3D"f" gradientshapeok=3D"t" o:connecttype=3D"rect"= /> <o:lock v:ext=3D"edit" aspectratio=3D"t"/> </v:shapetype><v:shape id=3D"Imagem_x005f_x005f_x005f_x005f_x005f_x005f_x= 005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x0020_2" o:spid=3D"_x0000_i1025" type=3D"#_x0000_t75" alt=3D"http://www.fiscosoft= .com.br/images/nota.gif" style=3D'width:48pt;height:20.25pt'/><![endif]--><![if !vml]><img border= =3D0 width=3D48 height=3D21 src=3D"DocumentosTrabalhistasePrevidenciariosGuarda_arquivos/image001.gif" alt=3D"http://www.fiscosoft.com.br/images/nota.gif" v:shapes=3D"Imagem_x0= 05f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f_x005f= _x005f_x005f_x0020_2"><![endif]><o:p></o:p></span></p> </td> <td style=3D'padding:0cm 0cm 0cm 0cm'> <p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-fam= ily:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-siz= e:10.0pt; font-family:"Arial","sans-serif"'>Para obter maiores informações sobre o trabalhador aprendiz acesse o <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D101294" target=3Dfisc= online title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D101294"><sp= an style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Comentário - Previdenciário/Trabalhista - 2007/0648</span></a> intitulado "Aprendizes" </span><span style=3D'font-family:"Trebuchet MS","= sans-serif"'><o:p></o:p></span></p> </td> </tr> </table> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.III"></a><b><i><span style=3D'fo= nt-family: "Arial","sans-serif"'>III. Documentos Previdenciários </span></i></b= ><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Todos os documentos previdenciários devem permanecer guardados por prazo mínimo de 10 anos. </span><span style=3D'font-size:10.0pt;font-famil= y: "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Desse modo, o direito da Seguridade Social apurar e constituir seus crédit= os extingue-se após 10 (dez) anos contados: </span><span style=3D'font-= size: 10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>a) do primeiro dia do exercício seguinte àquele em que o crédito poderia ter sido constituído; </span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>b) da data em que se tornar definitiva a decisão que houver anulado, por vício formal, a constituição de crédito anteriormente efetuada.</span><span style=3D'font-size:10.0pt;font-family:"= Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Assim, toda a documentação relativa ao pagamento de salário-família, ao pagamento de salário-maternidade (= ex: atestado médico), demonstrativo de descontos previdenciários = <span class=3DSpellE>etc</span>, deverão observar o prazo definido no <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dprev_custeio&bo= okmark=3DLei8.212_91art.45" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dprev_custeio= &bookmark=3DLei8.212_91art.45"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>art. 45 da Lei nº 8.212/1991</span></a>, evitando assim, eventuais problemas com a fiscalização da Secretaria da Receita Federal do Brasil (SRFB= ). </span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.IV"></a><b><i><span style=3D'fon= t-family: "Arial","sans-serif"'>IV. Documentos Relacionados ao FGTS </span></i></b><s= pan style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Toda a documentação relativa ao Fundo de Garantia do Tempo de Serviço (FGTS) deverá permanecer guardada por período mínimo de 30 anos.</span><span style=3D'font-size:10.0pt;font-family= :"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Corroborando ao exposto, prevê a <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D360#Lei8.036_90art.23" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D360#Lei8.036_= 90art.23"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Lei nº 8.036/1990= , art. 23</span></a>, § 5º: </span><span style=3D'font-size:10.0pt;font-= family: "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><i><span style=3D'font-size:10.0pt;font-family:"Arial",= "sans-serif"'>"O processo de fiscalização, de autuação e de imposição de multas reger-se-á pelo disposto no Título VII da CLT, respeitado o privilégio do FGTS à prescrição <span class=3DSpellE>trintenária</span>.&qu= ot;. </span></i><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Isto significa afirmar que, a partir da data da obrigação perante o FGTS, a fiscalização poderá exigir do empregador, pelo= prazo de até 30 (trinta) anos os depósitos devidos, sob pena de autuação. </span><span style=3D'font-size:10.0pt;font-family:= "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Entretanto, existem posicionamentos doutrinários e decisões jurisprudenci= ais sustentando que a prescrição em relação ao FGTS é de <span class=3DGramE>5</span> (cinco) anos, dada sua natureza tributária e, portanto, sujeita ao prazo para cobrança relati= vo a tributos. Todavia, preventivamente, orientamos que as empresas guardem os documentos relacionados ao FGTS, por prazo mínimo, de 30 anos. </spa= n><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.V"></a><b><i><span style=3D'font= -family: "Arial","sans-serif"'>V. Exemplo Prático </span></i></b><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Como visto, as relações trabalhistas geram ao empregador inúmeras obrigações, tais como o recolhimento de contribuições previdenciárias (parte patronal e do empregado), depósito de FGTS, concessão do formulário = de Seguro-desemprego, entre outras. </span><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>O cumprimento destas obrigações acarreta o surgimento de divers= os documentos regulados por legislações específicas, que devem observar prazos diferenciados de guarda.</span><span style=3D'font-si= ze: 10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Assim, se hipoteticamente, um empregado for demitido sem justa causa no dia 10.06.2008, a empresa estará obrigada a efetuar o pagamento das verb= as rescisórias e deduzir a contribuição previdenciária, além de fornecer ao trabalhador as vias do requerimento do Seguro-desemprego.</span><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Como conseqüência dos procedimentos acima, a empresa está obri= gada a efetivar os recolhimentos das contribuições previdenci&aacu= te;rias e manter toda a documentação (inclusive relativa ao Seguro-desemprego), sob sua guarda, pelo tempo que a legislaçã= ;o determina. Então, somente em relação a alguns dos documentos mencionados, a empresa se obriga a manter:</span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>a) até <span class=3DGramE>2</span> (dois) anos após a cessa&cce= dil;ão do contrato de trabalho ou após a data em que o empregado menor completar 18 (dezoito) anos de idade, os documentos relativos a créd= itos do empregado resultantes da relação de emprego;</span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>b) até <span class=3DGramE>5</span> (cinco) anos (contados a partir da = data da dispensa) os comprovantes de entrega da Comunicação de Dispensa (CD) e do Requerimento do Seguro-Desemprego (SD) do trabalhador dispensado;</span><span style=3D'font-size:10.0pt;font-family:"Verdana","sa= ns-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>c) até 10 (dez) anos os documentos relativos à retenção e recolhimento de contribuições previdenciárias. </span><span style=3D'font-size:10.0pt;font-family:= "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.VI"></a><b><i><span style=3D'fon= t-family: "Arial","sans-serif"'>VI. Tabela de Guarda de Documentos </span></i></b><sp= an style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Para facilitar o dia-a-dia dos empregadores, segue abaixo, tabela contendo o pra= zo mínimo de guarda dos principais documentos de uma relaç&atild= e;o trabalhista: </span><span style=3D'font-size:10.0pt;font-family:"Verdana","= sans-serif"'><o:p></o:p></span></p> <div align=3Dcenter> <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 style=3D'mso-cellspacing:0cm;background:#333333;mso-padding-alt:0cm 0cm 0c= m 0cm'> <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style=3D'padding:.75pt .75pt .75pt .75pt'> <table class=3DMsoNormalTable border=3D0 cellspacing=3D1 cellpadding=3D0 style=3D'mso-cellspacing:.7pt;mso-padding-alt:0cm 0cm 0cm 0cm'> <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style=3D'background:papayawhip;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><b><span style=3D'font-size:7.5pt;font-family:"Tre= buchet MS","sans-serif"'>Documento</span></b><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:papayawhip;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><b><span style=3D'font-size:7.5pt;font-family:"Tre= buchet MS","sans-serif"'>Tempo de Guarda</span></b><span style=3D'font-family:"Trebuchet MS","sans-ser= if"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:1'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Aviso prévio</span><span style=3D'font-family:"Trebuchet MS","sans-ser= if"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>2</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:2'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Pedido de demissão</span><span style=3D'font-family:"Trebuchet MS","san= s-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>2</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:3'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>TRCT (Termo de Rescisão do Contrato de Trabalho)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>2</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:4'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>CAGED (Cadastro Geral de Empregados e Desempregados)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>3</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos contar da data do envio do arquivo ao Ministério do Trabalho e Emprego (MTE)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:5'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Acordo de compensação de horas</span><span style=3D'font-family:= "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:6'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Acordo de prorrogação de horas</span><span style=3D'font-family:= "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:7'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Adiantamento salarial (para efeitos trabalhistas)</span><span style=3D'font-family:"= Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:8'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Atestados médicos (para efeitos trabalhistas)</span><span style=3D'font-fa= mily: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:9'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Autorização de descontos </span><span style=3D'font-family:"Trebuchet MS","sans-ser= if"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:10'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>CIPA (Comissão Interna de Prevenção de Acidentes) - processo eleitoral</span><span style=3D'font-family:"Trebuchet MS","san= s-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:11'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Controle de ponto</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'>= <o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:12'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>GRCSU (Guia de Recolhimento de Contribuição Sindical Urbana) - = para as contribuições não recolhidas não h&aacut= e; prazo prescricional</span><span style=3D'font-family:"Trebuchet MS","sa= ns-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:13'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Mapa Anual de Acidentes do Trabalho </span><span style=3D'font-family:"Trebu= chet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:14'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Recibos de pagamento de abono pecuniário </span><span style=3D'font-fami= ly: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:15'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Recibos de pagamento e adiantamento salarial</span><span style=3D'font-family:"= Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:16'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Recibos de pagamento e gozo de férias</span><span style=3D'font-family:"= Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:17'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Recibos de pagamentos do 13º salário</span><span style=3D'font-fami= ly: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:18'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Salário - relação de depósitos bancários</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:19'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Seguro Desemprego (Comunicação de Dispensa - CD e Requerimento do Seguro-Desemprego - SD)</span><span style=3D'font-family:"Trebuchet MS"= ,"sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:20'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Vale-transporte (pedido, recibo de entrega, alteração de endereço = <span class=3DSpellE>etc</span>)</span><span style=3D'font-family:"Trebuchet = MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span class=3DGramE><span style=3D'font-size:7.5pt; font-family:"Arial","sans-serif"'>5</span></span><span style=3D'font-si= ze: 7.5pt;font-family:"Arial","sans-serif"'> anos</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:21'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comprovante de entrega da Guia da Previdência Social ao sindicato profissiona= l</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:22'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comprovante de pagamento ou a declaração apresentada pelo contribuinte individual para fins de apresentação ao INSS</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:23'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comprovante de pagamento de benefícios reembolsados pelo INSS</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:24'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comprovante de pagamento ou declaração do segurado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:25'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comunicação de Acidente de Trabalho (CAT)</span><span style=3D'font-family:"Trebuch= et MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:26'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Documentos que comprovem a isenção da contribuição previdenciária</span><span style=3D'font-family:"Trebuchet MS","= sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:27'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Documentos relativos à retenção dos 11% do INSS sobre nota fi= scal de serviços</span><span style=3D'font-family:"Trebuchet MS","san= s-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:28'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Folha de pagamento</span><span style=3D'font-family:"Trebuchet MS","sans-seri= f"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:29'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Guia da Previdência Social (GPS)</span><span style=3D'font-family:"Tre= buchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:30'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Lançamentos contábeis de fatos geradores das contribuições previdenciárias </span><span style=3D'font-family:"Trebuchet MS"= ,"sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:31'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Salário-educação - documentos relacionados ao benefício</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:32'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Salário-família - documentos relacionados ao benefício</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:33'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Salário-maternidade - documentos relacionados ao benefício</span><span style=3D'font= -family: "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:34'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Demais documentos sujeito à fiscalização do INSS</span><s= pan style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>10 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:35'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Programa de Controle Médico de Saúde Ocupacional (PCMSO) - Exames médicos <span class=3DSpellE>admissional</span>, periódic= o, de retorno ao trabalho, mudança de função e <span class=3DSpellE>demissional</span> (contados após o desligamento = do empregado).</span><span style=3D'font-family:"Trebuchet MS","sans-serif= "'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>20 anos após o desligamento do trabalhador</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:36'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Perfil <span class=3DSpellE>Profissiográfico</span> Previdenciár= io (PPP)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:= p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>20 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:37'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Programa de Prevenção de Riscos Ambientais (PPRA) - toda documentação</span><span style=3D'font-family:"Trebuchet = MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>20 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:38'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Fundo de Garantia do Tempo de Serviço (FGTS) - depósitos e documentos relacionados</span><span style=3D'font-family:"Trebuchet MS"= ,"sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>30 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:39'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP) </sp= an><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>30 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:40'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Guia de Recolhimento Rescisório do FGTS (GRRF)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>30 anos</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p= ></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:41'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Livro de Inspeção do Trabalho</span><span style=3D'font-family:= "Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:42'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Livros/fichas de registro de empregados</span><span style=3D'font-family:"Trebuchet M= S","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:43'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Livro "Registro de Segurança" das caldeiras e vasos sob pressão</span><span style=3D'font-family:"Trebuchet MS","sans-se= rif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:44'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Contrato de trabalho</span><span style=3D'font-family:"Trebuchet MS","sans-serif= "'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:45'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Comprovante de exercício da atividade remunerada dos segurados e contribuint= es individuais</span><span style=3D'font-family:"Trebuchet MS","sans-serif= "'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:46'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Livros de atas da CIPA (Comissão Interna de Prevenção de Acidentes)</span><span style=3D'font-family:"Trebuchet MS","sans-serif"= '><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:47;mso-yfti-lastrow:yes'> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>RAIS (Relação Anual de Informações Sociais)</spa= n><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> <td style=3D'background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:"Arial"= ,"sans-serif"'>Indeterminado</span><span style=3D'font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> </td> </tr> </table> <p class=3DMsoNormal><o:p></o:p></p> </td> </tr> </table> </div> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><a name=3D"c_5_3697Art.VII"></a><b><i><span style=3D'font-family:"Arial","sans= -serif"'>VII. Jurisprudências </span></i></b><span style=3D'font-size:10.0pt;font-f= amily: "Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>"FGTS - Fundo de Garantia do Tempo de Serviço. Natureza não-tributária. Prescrição <span class=3DSpellE= >trintenária</span>. Inaplicabilidade do <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dctn&bookmark=3D= CodigoTributarioNacional-CTN" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dctn&book= mark=3DCodigoTributarioNacional-CTN"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>CTN</span></a> (<a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dctn&bookmark=3D= CTN-ART.173" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dctn&book= mark=3DCTN-ART.173"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>artigos 173</span></a>= e <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dctn&bookmark=3D= CTN-ART.174" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dctn&book= mark=3DCTN-ART.174"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>174</span></a>). As contribuições para o FGTS não são de índ= ole tributária nem a tributo equiparáveis; derivam de relação laborai, como sucedâneo da estabilidade no empr= ego. A atividade fiscalizadora do Estado não o torna titular da contribuição, que não é receita pública.= Em conseqüência, não se lhe aplica o prazo do <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dctn&bookmark=3D= CTN-ART.174" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dctn&book= mark=3DCTN-ART.174"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>artigo 174 do Có= ;digo Tributário Nacional</span></a> para prescrição, mas o = de trinta anos (<a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D101338#Lei3.807_60art.1= 44" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D101338#Lei3.8= 07_60art.144"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Lei nº 3.807, de 26.08.60, artigo 144</span></a>, e <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D458#Lei6.830_80art.2o" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D458#Lei6.830_= 80art.2o"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Lei de Execuções Fiscais, artigo 2º</span></a>, § 9º). Precedentes do Supremo Tribunal Federal (recurso extraordinário n&or= dm; 100.249-2-SP - sessão do Pleno de 02 de dezembro de 1987)". (Acórdão, por maioria de votos, da 1ª Turma do STJ - Rec= urso Especial nº 10667-SP - 9100085804 <span class=3DGramE>-<span class=3DS= pellE>Rel</span></span>. Min. Demócrito Reinaldo - DJU de11.11.91', pág. 16.133).</spa= n><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>"Execução fiscal. Crédito relativo ao Fundo de Garantia do Tempo de Serviço. Natureza da contribuição. Decadência. S= endo de natureza tributária o depósito destinado ao FGTS, <span class=3DGramE>sujeita-se</span> aos prazos de decadência e prescrição do Código Tributário Nacional. (...)." (Acórdão, por maioria de votos, da 2a. Turma do = STJ - Recurso Especial nº 461 - MG - 89.92057 - Rel. Min. Hélio <sp= an class=3DSpellE>Mosimann</span> - DJU de 18.03.91, pág. 2.789).</span= ><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>"Execução fiscal - Contribuição previdenciária - natureza tributária - prescrição. As contribuições tributárias, inclusive do FGTS, têm natureza tributária, enquadradas na definição de tributo do <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dctn&bookmark=3D= CTN-ART.174" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dctn&book= mark=3DCTN-ART.174"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>artigo 174 do Có= ;digo Tributário Nacional</span></a>, que revogou o <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D101338#Lei3.807_60art.1= 44" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D101338#Lei3.8= 07_60art.144"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>artigo 144 da Lei 3.80= 7/60</span></a>, porque ele cuida de prescrição da ação, cujo pr= azo tem início do lançamento definitivo. (...)." (Acórdão unânime da <span class=3DGramE>1a.</span> Turm= a do STJ - Recurso Especial nº 19.555-0 - RJ - 92.0005188-0 - Rel. Min. Gar= cia Vieira -DJUde03.08.92.pag. 11.254). </span><span style=3D'font-size:10.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><a name=3D"c_5_3697Art.VIII"></a><b><i><span style=3D'font-family:"Arial","sans-serif"'>VIII. Outros Documentos </span><= /i></b><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Pelo exposto nos itens anteriores, podemos concluir que todo documento deve ser conservado pelo espaço de tempo mínimo estabelecido pela legislação que lhe deu origem.</span><span style=3D'font-size= :10.0pt; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto; text-align:justify'><span style=3D'font-size:10.0pt;font-family:"Arial","sa= ns-serif"'>Em suma, aconselhamos que a empresa ao proceder a destruição de documentos observe os prazos mínimos de guarda definidos neste Rotei= ro, e<span class=3DGramE> além disso</span>, considere se tais documentos são realmente desnecessários ou se poderão ser úteis como prova de outras possíveis alegações.= </span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></= span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><a name=3D"c_5_3697Art.IX"></a><b><i><span style=3D'font-family:"Arial","sans-= serif"'>IX. Fundamentação Legal </span></i></b><span style=3D'font-size:1= 0.0pt; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dcf88&bookmark= =3DCF88-ART.7" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dcf88&boo= kmark=3DCF88-ART.7"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Constituiç&atil= de;o Federal, art. 7º</span></a>, XXIX</span><span style=3D'font-size:10.0p= t; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dclt&bookmark=3D= DL5.452_43" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dclt&book= mark=3DDL5.452_43"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Consolidaç&atil= de;o das Leis do Trabalho (CLT)</span></a>, <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dclt&bookmark=3D= DL5.452_43art.428" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dclt&book= mark=3DDL5.452_43art.428"><span class=3DSpellE><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>a= rts</span></span><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>. 428</span></a> e <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dclt&bookmark=3D= DL5.452_43art.440" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dclt&book= mark=3DDL5.452_43art.440"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>440</span></a></span><= span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Dprev_custeio&bo= okmark=3DLei8.212_91art.45" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Dprev_custeio= &bookmark=3DLei8.212_91art.45"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Lei 8.212/1991, art. 4= 5</span></a></span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D360#Lei8.036_90art.23" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D360#Lei8.036_= 90art.23"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Lei nº 8.036/1990= , art. 23</span></a>, § 5º</span><span style=3D'font-size:10.0pt;font-fa= mily: "Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Drps&bookmark=3D= Dec.3.048_99" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Drps&book= mark=3DDec.3.048_99"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Decreto nº 3.048/= 1999</span></a>, <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Drps&bookmark=3D= Dec.3.048_99art.348" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Drps&book= mark=3DDec.3.048_99art.348"><span class=3DSpellE><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>a= rts</span></span><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>. 348</span></a> e <a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Drps&bookmark=3D= Dec.3.048_99art.349" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Drps&book= mark=3DDec.3.048_99art.349"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>349</span></a></span><= span style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p><= /span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D148063#Dec.6.003_06art.= 1o" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D148063#Dec.6.= 003_06art.1o"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Decreto 6.003/2006, ar= t. 1º</span></a></span><span style=3D'font-size:10.0pt;font-family:"Verda= na","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D105331#Port.MTE235_03ar= t.1o" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D105331#Port.M= TE235_03art.1o"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Portaria MTE nº 235/2003, art. 1º</span></a>, § 2º</span><span style=3D'font= -size: 10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/../docs.php?docid=3Din_inss_20_07&b= ookmark=3DINPRESIDENTEINSS20_07art.178" target=3Dfisconline title=3D"blocked::http://www.fiscosoft.com.br/docs.php?docid=3Din_inss_20_0= 7&bookmark=3DINPRESIDENTEINSS20_07art.178"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Instrução Normativa INSS nº 20/2007, <span class=3DSpellE>arts</span>. 178</span= ></a>, § 11</span><span style=3D'font-size:10.0pt;font-family:"Verdana","sans= -serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D141668" target=3Dfiscon= line title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D141668"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>NR <span class=3DGramE= >4</span></span></a>, subitem 4.12, "j", aprovada pela <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D110138" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D110138"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Portaria MTE nº 3.214/1978</span></a></span><span style=3D'font-size:10.0pt;font-family:"Ve= rdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D141692" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D141692"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>NR <span class=3DGramE= >5</span></span></a>, subitem 5.40, "j", aprovada pela <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D110138" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D110138"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Portaria MTE nº 3.214/1978</span></a></span><span style=3D'font-size:10.0pt;font-family:"Ve= rdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D141694" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D141694"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>NR <span class=3DGramE= >7</span></span></a>, subitem 7.4.5.1, aprovada pela <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D110138" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D110138"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Portaria MTE nº 3.214/1978</span></a></span><span style=3D'font-size:10.0pt;font-family:"Ve= rdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'><a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D141696" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D141696"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>NR <span class=3DGramE= >9</span></span></a>, subitem 9.3.8.2, aprovada pela <a href=3D"http://www.fiscosoft.com.br/index.php?PID=3D110138" title=3D"blocked::http://www.fiscosoft.com.br/index.php?PID=3D110138"><span style=3D'mso-bidi-font-size:12.0pt;color:windowtext'>Portaria MTE nº 3.214/1978</span></a></span><span style=3D'font-size:10.0pt;font-family:"Ve= rdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt= :auto'><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>Súmula do Tribunal Superior do Trabalho (TST) nº 362</span><span style=3D'font-s= ize: 10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span style=3D'font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p>&nb= sp;</o:p></span></p> <p class=3DMsoNormal><span style=3D'font-size:11.0pt;font-family:"Calibri",= "sans-serif"'><o:p> </o:p></span></p> <p class=3DMsoNormal><span style=3D'font-size:11.0pt;font-family:"Calibri",= "sans-serif"'><o:p> </o:p></span></p> <p class=3DMsoNormal><span 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