Employee credit: guidance for employers on payroll deductions
A MP 1.292/2025 instituiu o programa Crédito do Trabalhador, uma nova linha de empréstimo consignado voltada a empregados CLT, domésticos, rurais e diretores não empregados com FGTS, contratada de forma totalmente digital pelo aplicativo Carteira de Trabalho Digital.
As parcelas não podem exceder 35% da remuneração líquida e o trabalhador pode usar até 10% do saldo do FGTS e 100% da multa rescisória como garantia, enquanto o empregador deve realizar os descontos via eSocial e recolher os valores pelo FGTS Digital, sob pena de responsabilidade civil, administrativa e penal.
Desde março, mais de 1,8 milhão de trabalhadores já aderiram ao programa, movimentando cerca de R$ 10 bilhões em crédito.
NR-1 update: psychosocial factors in GRO enter the educational phase from May 2025
Starting May 26, 2025, the inclusion of psychosocial risk factors in Occupational Risk Management (ORM) will become mandatory. Initially, inspections will be for guidance only, without the imposition of fines, allowing companies to adapt to the new requirements. However, starting May 2026, failure to comply with the rules may result in citations and penalties. Mazzucco & Mello is prepared to guide its clients in the correct implementation of the new rules.
Selection of arbitrators, choice of chamber and drafting of the arbitration clause
Effective arbitration requires (i) a precise arbitration clause, (ii) careful selection of the chamber and (iii) appointment of qualified arbitrators. According to art. 13 of Law 9.307/1996, the parties may appoint any independent arbitrator, and it is recommended that the contract impose a minimum level of technical experience. The arbitration chamber defines rules and costs: CAM B3 is focused on corporate governance, CAMARB serves sectors such as infrastructure and CCBC is a reference in international disputes under the New York Convention. The clause must comply with arts. 4.5 of the law, specifying the chamber (and substitute), number and method of appointment of arbitrators, headquarters, language, applicable law, deadlines, confidentiality, emergency arbitrator and matters covered; generic clauses have already been annulled (TJAM). Good examples show that advance technical requirements speed up the award, while omissions generate delays and disputes over jurisdiction. Thus, the combination of a complete clause, an appropriate chamber and specialized arbitrators guarantees validity, efficiency and rapid execution of the arbitration award.
TST recognizes the validity of a collective agreement that waives timekeeping for employees with higher education
The TST recognized as valid a collective agreement clause that exempts employees with degrees from recording their time, based on the understanding of the STF (Theme 1046), which allows the flexibility of labor rights through collective bargaining — as long as it does not involve absolutely unavailable rights.
Liquidation of assets in bankruptcy: priority and transparency criteria in light of Law 14,112/20
The changes introduced by Law 14,112/20 have modernized the bankruptcy process, especially in the liquidation of assets. The expansion of sales methods, with preference for electronic means, makes the procedure more agile and efficient.
The possibility of rapid closure in cases of non-existence of assets also contributes to greater dynamism.
This seeks greater speed and better use of the assets of the bankrupt estate.
Confidentiality, procedural flexibility and effectiveness of the arbitration award
Corporate arbitration guarantees confidentiality (art. 189 IV CPC and art. 22C Law 9,307/1996), procedural flexibility (art. 21) and an irrevocable award, except for nullities under art. 32. The STJ determines that any challenge must be concentrated in a single process (REsp 2,105,872/RJ – 2024).
The treatment of tax debts for companies in judicial recovery
Compliance with legal provisions and regularization of tax liabilities are essential for granting judicial recovery, ensuring the continuity of companies.
Maintenance of the administrator of the company under judicial recovery
Through judicial recovery, companies in economic crisis can restructure their debts and remain in business. For the restructuring to be successful, it is essential to keep their administrators in place. However, the Bankruptcy and Reorganization Law provides for hypotheses for their removal: fraud, failure to comply with the plan, and reckless management. Removal impacts creditors and can even lead to the company's bankruptcy. Therefore, having specialized legal advice is essential to ensure an effective and safe recovery.
Transparency and Judicial Recovery
Transparency and corporate governance are essential for the success of judicial recovery, ensuring creditors' trust and the viability of the restructuring. Law 11.101/2005 requires the presentation of reliable accounting information, highlighting the need to provide it with integrity; while governance must be guided by principles such as accountability and compliance. A lack of transparency can compromise the process, while good governance practices increase the chances of overcoming the crisis. Therefore, integrity in conducting judicial recovery is essential to preserve companies, jobs and economic activity.
Speed, equity and effectiveness in corporate arbitration
Corporate arbitration lasts approximately 15 months—much less than the years required in the Judiciary—because the parties, under art. 21 of Law 9.307/1996, define deadlines and evidence and do not face successive appeals. The law also allows for judgment by equity, authorized in the arbitration clause, which enables flexible solutions. The award is unappealable, except for specific nullities, and its judicial execution requires only a petition with the award; thus, arbitration offers speed, adaptation and legal certainty.