{"id":3892,"date":"2017-01-13T16:09:49","date_gmt":"2017-01-13T18:09:49","guid":{"rendered":"https:\/\/www.salesesales.com.br\/site\/?p=3892"},"modified":"2017-01-13T16:11:26","modified_gmt":"2017-01-13T18:11:26","slug":"o-que-voce-precisa-saber-sobre-quebra-de-caixa","status":"publish","type":"post","link":"https:\/\/www.salesesales.com.br\/site\/2017\/01\/13\/o-que-voce-precisa-saber-sobre-quebra-de-caixa\/","title":{"rendered":"O que voc\u00ea precisa saber sobre quebra de caixa"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top kksr-disabled\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;3892&quot;,&quot;readonly&quot;:&quot;1&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<div data-contents=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"d5ntd-0-0\">\u00a0<strong><span data-offset-key=\"5d0lj-0-0\"><span data-text=\"true\">O que voc\u00ea precisa saber sobre quebra de caixa<\/span><\/span><\/strong><\/div>\n<div class=\"\" data-offset-key=\"d5ntd-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"d5ntd-0-0\"><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3k238-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3k238-0-0\"><strong><em><span data-offset-key=\"3k238-0-0\"><span data-text=\"true\">Conceito<\/span><\/span><\/em><\/strong><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7rb4s-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7rb4s-0-0\"><span data-offset-key=\"7rb4s-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"p5am-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"p5am-0-0\"><span data-offset-key=\"p5am-0-0\"><span data-text=\"true\">Quebra de caixa \u00e9 a import\u00e2ncia paga aos empregados que trabalham com o manuseio de numer\u00e1rio (dinheiro), tais como o caixa banc\u00e1rio ou de institui\u00e7\u00f5es financeiras, o caixa de loja de com\u00e9rcio em geral, o cobrador de \u00f4nibus, o bilheteiro, entre outros.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9d3qf-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9d3qf-0-0\"><span data-offset-key=\"9d3qf-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"780to-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"780to-0-0\"><span data-offset-key=\"780to-0-0\"><span data-text=\"true\">A gratifica\u00e7\u00e3o de quebra de caixa destina-se a cobrir eventuais diferen\u00e7as, as quais ocorrem com freq\u00fc\u00eancia com os empregados incumbidos dos recebimentos e dos pagamentos de interesse da empresa.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"c1q6o-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c1q6o-0-0\"><span data-offset-key=\"c1q6o-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9289q-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9289q-0-0\"><span data-offset-key=\"9289q-0-0\"><span data-text=\"true\">A finalidade do pagamento desse valor \u00e9 cobrir poss\u00edveis diferen\u00e7as no caixa decorrentes da fun\u00e7\u00e3o exercida pelo empregado.<\/span><\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"_1mf _1mj\" data-offset-key=\"9289q-0-0\"><\/div>\n<div class=\"_1mf _1mj\" data-offset-key=\"9289q-0-0\"><img class=\"alignnone size-large wp-image-3893\" src=\"https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2017\/01\/Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017-1024x808.jpg\" alt=\"Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017\" width=\"604\" height=\"477\" srcset=\"https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2017\/01\/Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017-1024x808.jpg 1024w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2017\/01\/Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017-600x474.jpg 600w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2017\/01\/Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017-300x237.jpg 300w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2017\/01\/Noticia_O_Que_Precisa_Saber_Sobre_Quebra_de_Caixa_2017.jpg 1301w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/div>\n<div data-contents=\"true\">\n<div class=\"\" data-offset-key=\"dpr2h-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"dpr2h-0-0\"><span data-offset-key=\"dpr2h-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"cthlu-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"cthlu-0-0\"><span data-offset-key=\"cthlu-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"et6fm-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"et6fm-0-0\"><strong><em><span data-offset-key=\"et6fm-0-0\"><span data-text=\"true\">Obrigatoriedade<\/span><\/span><\/em><\/strong><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8s4g0-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8s4g0-0-0\"><span data-offset-key=\"8s4g0-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4ron0-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4ron0-0-0\"><span data-offset-key=\"4ron0-0-0\"><span data-text=\"true\">A legisla\u00e7\u00e3o trabalhista n\u00e3o obriga o pagamento de import\u00e2ncia a t\u00edtulo de quebra de caixa, adicional de quebra de caixa, ou, ainda, gratifica\u00e7\u00e3o de caixa.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"d3kjp-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"d3kjp-0-0\"><span data-offset-key=\"d3kjp-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6ikau-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6ikau-0-0\"><span data-offset-key=\"6ikau-0-0\"><span data-text=\"true\">Contudo, o referido valor \u00e9 pago aos empregados, na fun\u00e7\u00e3o de caixa, geralmente, por for\u00e7a de Acordos ou Conven\u00e7\u00f5es Coletivas de Trabalho, por determina\u00e7\u00e3o prevista em Regulamento Interno, ou por liberalidade da empresa.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"1kijl-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1kijl-0-0\"><span data-offset-key=\"1kijl-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"f2the-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"f2the-0-0\"><span data-offset-key=\"f2the-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6iivv-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6iivv-0-0\"><em><strong><span data-offset-key=\"6iivv-0-0\"><span data-text=\"true\">Valor<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"d4vpo-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"d4vpo-0-0\"><span data-offset-key=\"d4vpo-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"75cfa-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"75cfa-0-0\"><span data-offset-key=\"75cfa-0-0\"><span data-text=\"true\">O valor pago a t\u00edtulo de quebra de caixa, em geral, est\u00e1 previsto nos Acordos ou Conven\u00e7\u00f5es Coletivas de Trabalho, por n\u00e3o ter sido fixado pela legisla\u00e7\u00e3o trabalhista, exceto pelo Precedente Normativo do TST n\u00ba 103, cujo teor transcrevemos:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8dmmm-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8dmmm-0-0\"><span data-offset-key=\"8dmmm-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"c5tm6-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c5tm6-0-0\"><span data-offset-key=\"c5tm6-0-0\"><span data-text=\"true\">Gratifica\u00e7\u00e3o de caixa (positivo): Concede-se ao empregado que exercer permanentemente a fun\u00e7\u00e3o de caixa a gratifica\u00e7\u00e3o de 10% sobre seu sal\u00e1rio, exclu\u00eddos do c\u00e1lculo adicionais, acr\u00e9scimos e vantagens pessoais.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5rohi-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5rohi-0-0\"><span data-offset-key=\"5rohi-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"76uqa-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"76uqa-0-0\"><span data-offset-key=\"76uqa-0-0\"><span data-text=\"true\">Assim, considerando o disposto no referido Precedente Normativo, podemos exemplificar, o empregado que recebe um sal\u00e1rio de R$ 1.650,00, ter\u00e1 a sua disposi\u00e7\u00e3o o valor de R$ 165,00, \u00e0 t\u00edtulo de quebra de caixa, ou seja, R$ 1.650,00 \u00d7 10% = R$ 165,00.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"1sprg-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1sprg-0-0\"><span data-offset-key=\"1sprg-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3tpoh-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3tpoh-0-0\"><span data-offset-key=\"3tpoh-0-0\"><span data-text=\"true\">Entretanto, nada impede que os Sindicatos de Classe fixem os valores que entenderem convenientes em seus documentos coletivos.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"cgi9t-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"cgi9t-0-0\"><span data-offset-key=\"cgi9t-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7ss5p-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7ss5p-0-0\"><span data-offset-key=\"7ss5p-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"eocda-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"eocda-0-0\"><em><strong><span data-offset-key=\"eocda-0-0\"><span data-text=\"true\">Natureza salarial<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"1a4eo-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1a4eo-0-0\"><span data-offset-key=\"1a4eo-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"30al0-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"30al0-0-0\"><span data-offset-key=\"30al0-0-0\"><span data-text=\"true\">A parcela paga aos banc\u00e1rios sob a denomina\u00e7\u00e3o quebra-de-caixa possui natureza salarial, integrando o sal\u00e1rio do prestador dos servi\u00e7os, para todos os efeitos legais (S\u00famula do TST n\u00ba 247).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"84v9k-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"84v9k-0-0\"><span data-offset-key=\"84v9k-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"1c1dt-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1c1dt-0-0\"><span data-offset-key=\"1c1dt-0-0\"><span data-text=\"true\">Segundo entendimento da 3\u00aa Turma do Tribunal Superior do Trabalho (TST), a parcela paga mensalmente, em valor ou percentual fixo, a t\u00edtulo de quebra de caixa, constitui acr\u00e9scimo destinado a remunerar a maior responsabilidade que se exige empregado no exerc\u00edcio da fun\u00e7\u00e3o.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"ajvij-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ajvij-0-0\"><span data-offset-key=\"ajvij-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"frcrj-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"frcrj-0-0\"><span data-offset-key=\"frcrj-0-0\"><span data-text=\"true\">Entendimento semelhante foi adotado, por analogia \u00e0 S\u00famula n\u00b0 247 do TST, pelo Tribunal Regional do Trabalho da 2\u00aa Regi\u00e3o (Rio de Janeiro), que reconheceu a natureza salarial da comiss\u00e3o denominada \u201cquebra de caixa\u201d, paga ao empregado de estabelecimento comercial. Assim, a comiss\u00e3o quebra de caixa ter\u00e1 natureza salarial, independentemente de quem seja o empregador (banco\/institui\u00e7\u00e3o financeira ou com\u00e9rcio em geral), visto que a finalidade do pagamento da verba quebra de caixa s\u00e3o id\u00eanticas, tanto para as institui\u00e7\u00f5es banc\u00e1rias quanto para qualquer outro estabelecimento que atribua ao empregado o encargo de manipular numer\u00e1rio.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5q2hm-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5q2hm-0-0\"><span data-offset-key=\"5q2hm-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8t13d-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8t13d-0-0\"><span data-offset-key=\"8t13d-0-0\"><span data-text=\"true\">O art. 457\u00ba, \u00a7 1\u00ba da CLT, estabelece que compreendem-se na remunera\u00e7\u00e3o do empregado, para todos os efeitos legais, al\u00e9m do sal\u00e1rio devido e pago diretamente pelo empregador, como contrapresta\u00e7\u00e3o do servi\u00e7o, as gorjetas que receber, as comiss\u00f5es, percentagens, gratifica\u00e7\u00f5es ajustadas, di\u00e1rias para viagens e abonos pagos pelo empregador.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8cssl-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8cssl-0-0\"><span data-offset-key=\"8cssl-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8vnpa-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8vnpa-0-0\"><span data-offset-key=\"8vnpa-0-0\"><span data-text=\"true\">Assim, a gratifica\u00e7\u00e3o quebra de caixa integra a remunera\u00e7\u00e3o do empregado para todos os fins, ou seja, para o c\u00e1lculo de f\u00e9rias, do ter\u00e7o constitucional, do 13\u00ba sal\u00e1rio, de hora extraordin\u00e1ria e adicional noturno, inclusive no c\u00e1lculo das verbas rescis\u00f3rias.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9j11d-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9j11d-0-0\"><span data-offset-key=\"9j11d-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3o51g-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3o51g-0-0\"><span data-offset-key=\"3o51g-0-0\"><span data-text=\"true\">N\u00e3o h\u00e1 previs\u00e3o legal no que se refere \u00e0 obrigatoriedade de anota\u00e7\u00e3o do valor quebra de caixa na Carteira de Trabalho e Previd\u00eancia Social (CTPS) do empregado.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"f0ssh-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"f0ssh-0-0\"><span data-offset-key=\"f0ssh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"elfqu-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"elfqu-0-0\"><span data-offset-key=\"elfqu-0-0\"><span data-text=\"true\">Entretanto, uma vez paga, recomenda-se efetuar a anota\u00e7\u00e3o, para que n\u00e3o fique caracterizado o sal\u00e1rio complessivo, previsto na S\u00famula do TST n\u00ba 91:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"cu8fa-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"cu8fa-0-0\"><span data-offset-key=\"cu8fa-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"bl7as-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"bl7as-0-0\"><span data-offset-key=\"bl7as-0-0\"><span data-text=\"true\">Sal\u00e1rio complessivo: Nula \u00e9 a cl\u00e1usula contratual que fixa determinada import\u00e2ncia ou percentagem para atender englobadamente v\u00e1rios direitos legais ou contratuais do trabalhador.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"aabbh-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"aabbh-0-0\"><span data-offset-key=\"aabbh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6tbh6-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6tbh6-0-0\"><span data-offset-key=\"6tbh6-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"11vls-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"11vls-0-0\"><em><strong><span data-offset-key=\"11vls-0-0\"><span data-text=\"true\">Diferen\u00e7a de caixa \u2013 desconto<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3n3l0-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3n3l0-0-0\"><span data-offset-key=\"3n3l0-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7s35m-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7s35m-0-0\"><span data-offset-key=\"7s35m-0-0\"><span data-text=\"true\">Ao empregador \u00e9 vedado efetuar qualquer desconto nos sal\u00e1rios do empregado, salvo quando este resultar de adiantamentos, de dispositivos de lei ou de contrato coletivo.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e0uii-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e0uii-0-0\"><span data-offset-key=\"e0uii-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9mr7g-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9mr7g-0-0\"><span data-offset-key=\"9mr7g-0-0\"><span data-text=\"true\">Em caso de dano causado pelo empregado, o desconto ser\u00e1 l\u00edcito, desde que esta possibilidade tenha sido acordada ou na ocorr\u00eancia de dolo do empregado (art. 462\u00ba, \u00a7 1\u00ba, da CLT).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5c2ic-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5c2ic-0-0\"><span data-offset-key=\"5c2ic-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6kmik-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6kmik-0-0\"><span data-offset-key=\"6kmik-0-0\"><span data-text=\"true\">No tocante ao desconto de diferen\u00e7a de caixa, especificamente, entende-se que o desconto nos sal\u00e1rios n\u00e3o pode ocorrer. Entretanto, do valor pago a t\u00edtulo de quebra de caixa, admite-se o desconto, quando houver diferen\u00e7a no caixa.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"bdt27-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"bdt27-0-0\"><span data-offset-key=\"bdt27-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6cqcb-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6cqcb-0-0\"><span data-offset-key=\"6cqcb-0-0\"><span data-text=\"true\">Interpretam algumas jurisprud\u00eancias que os descontos de eventuais diferen\u00e7as de caixa ou furos de caixa ser\u00e3o admiss\u00edveis desde que o empregador pague a gratifica\u00e7\u00e3o de quebra de caixa e que o referido valor integre a base para o c\u00e1lculo de adicionais.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7g4k5-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7g4k5-0-0\"><span data-offset-key=\"7g4k5-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"ckf68-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ckf68-0-0\"><span data-offset-key=\"ckf68-0-0\"><span data-text=\"true\">Assim, recomenda-se que o empregador apure eventuais diferen\u00e7as, no ato do fechamento do caixa, na presen\u00e7a do empregado, mediante sua assinatura e concord\u00e2ncia com o desconto.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6dott-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6dott-0-0\"><span data-offset-key=\"6dott-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5s7q2-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5s7q2-0-0\"><span data-offset-key=\"5s7q2-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"50vre-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"50vre-0-0\"><span data-offset-key=\"50vre-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9mlag-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9mlag-0-0\"><em><strong><span data-offset-key=\"9mlag-0-0\"><span data-text=\"true\">Integra\u00e7\u00e3o ao sal\u00e1rio<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"pjlq-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"pjlq-0-0\"><span data-offset-key=\"pjlq-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"2mkbf-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2mkbf-0-0\"><span data-offset-key=\"2mkbf-0-0\"><span data-text=\"true\">Conforme j\u00e1 discorrido no decorrer desta mat\u00e9ria, a quebra de caixa \u00e9 paga ao empregado que trabalha com manuseio de valores, para fins de resguard\u00e1-lo de eventuais diferen\u00e7as no caixa da empresa que esteja sob sua responsabilidade.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4dfk3-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4dfk3-0-0\"><span data-offset-key=\"4dfk3-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3ob58-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3ob58-0-0\"><span data-offset-key=\"3ob58-0-0\"><span data-text=\"true\">Se h\u00e1 habitualidade no pagamento do referido adicional, ainda que n\u00e3o haja diferen\u00e7a negativa no caixa do empregado, o valor pago a esse t\u00edtulo integrar\u00e1 a remunera\u00e7\u00e3o do empregado para todos os fins, conforme determina artigo 457\u00ba, \u00a7 1\u00b0 da CLT.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"eiluh-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"eiluh-0-0\"><span data-offset-key=\"eiluh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"21oo0-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"21oo0-0-0\"><span data-offset-key=\"21oo0-0-0\"><span data-text=\"true\">Levando em considera\u00e7\u00e3o que o adicional \u00e9 pago sobre a remunera\u00e7\u00e3o do empregado, no caso de um comissionista puro por exemplo, que recebe sua remunera\u00e7\u00e3o integralmente vari\u00e1vel, obviamente a gratifica\u00e7\u00e3o de quebra de caixa tamb\u00e9m o ser\u00e1.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"d9u6-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"d9u6-0-0\"><span data-offset-key=\"d9u6-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"fsivj-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"fsivj-0-0\"><span data-offset-key=\"fsivj-0-0\"><span data-text=\"true\">Neste caso, para fins de pagamento de verbas salariais, dever\u00e1 ser feita a m\u00e9dia, conforme o caso, a exemplo das f\u00e9rias e do d\u00e9cimo terceiro sal\u00e1rio.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7h6to-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7h6to-0-0\"><span data-offset-key=\"7h6to-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"71kck-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"71kck-0-0\"><span data-offset-key=\"71kck-0-0\"><span data-text=\"true\">Corroborando com o entendimento apresentado, vide S\u00famula 247 do TST:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"bod0p-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"bod0p-0-0\"><span data-offset-key=\"bod0p-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"nqo9-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"nqo9-0-0\"><span data-offset-key=\"nqo9-0-0\"><span data-text=\"true\">SUM-247 QUEBRA DE CAIXA. NATUREZA JUR\u00cdDICA (mantida) \u2013 Res. 121\/2003, DJ 19, 20 e 21\/11\/2003.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"auods-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"auods-0-0\"><span data-offset-key=\"auods-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3bhue-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3bhue-0-0\"><span data-offset-key=\"3bhue-0-0\"><span data-text=\"true\">A parcela paga aos banc\u00e1rios sob a denomina\u00e7\u00e3o \u201cquebra de caixa\u201d possui natureza salarial, integrando o sal\u00e1rio do prestador de servi\u00e7os, para todos os efeitos legais. Hist\u00f3rico: Reda\u00e7\u00e3o original \u2013 Res. 16\/1985, DJ 13, 14 e 15\/01\/1986 N\u00b0 247 Quebra-de-caixa \u2013 Natureza Jur\u00eddica. A parcela paga aos banc\u00e1rios sob a denomina\u00e7\u00e3o Quebra-de-Caixa possui natureza salarial, integrando o sal\u00e1rio do prestador dos servi\u00e7os, para todos os efeitos legais.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9uug7-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9uug7-0-0\"><span data-offset-key=\"9uug7-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e9dsc-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e9dsc-0-0\"><span data-offset-key=\"e9dsc-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e8s1l-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e8s1l-0-0\"><span data-offset-key=\"e8s1l-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"43t1v-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"43t1v-0-0\"><em><strong><span data-offset-key=\"43t1v-0-0\"><span data-text=\"true\">Incid\u00eancia de encargos<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"ebro4-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ebro4-0-0\"><span data-offset-key=\"ebro4-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"17u8s-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"17u8s-0-0\"><span data-offset-key=\"17u8s-0-0\"><span data-text=\"true\">A Lei n\u00ba 8.212\/1991 relaciona em seu art. 28\u00ba, \u00a7 9\u00ba, as parcelas pagas ao empregado que n\u00e3o incidem o INSS, dentre as quais n\u00e3o est\u00e1 relacionada \u00e0 comiss\u00e3o quebra de caixa, conseq\u00fcentemente incide a contribui\u00e7\u00e3o previdenci\u00e1ria, at\u00e9 porque tal valor integra a remunera\u00e7\u00e3o do empregado para todos os efeitos legais.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e5gc8-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e5gc8-0-0\"><span data-offset-key=\"e5gc8-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"1m6uc-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1m6uc-0-0\"><span data-offset-key=\"1m6uc-0-0\"><span data-text=\"true\">No que se refere ao FGTS, o art. 15\u00ba, \u00a7 6\u00ba, da Lei n\u00ba 8.036\/1990, acrescido pela Lei n\u00ba 9.711\/1998, estabelece que n\u00e3o se incluem na remunera\u00e7\u00e3o as parcelas elencadas no \u00a7 9\u00ba do art. 28\u00ba da Lei n\u00ba 8.212\/1991. Assim, conclui-se que a import\u00e2ncia paga a t\u00edtulo de quebra de caixa incide o INSS e, de igual modo o FGTS, visto que n\u00e3o est\u00e1 relacionada entre aquelas que n\u00e3o incidem os referidos encargos.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"a6c8t-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"a6c8t-0-0\"><span data-offset-key=\"a6c8t-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8auff-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8auff-0-0\"><span data-offset-key=\"8auff-0-0\"><span data-text=\"true\">Incide o IRRF sobre a comiss\u00e3o quebra de caixa nos moldes do art. 639\u00ba do Regulamento de Imposto de Renda.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"c735b-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c735b-0-0\"><span data-offset-key=\"c735b-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e47v-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e47v-0-0\"><span data-offset-key=\"e47v-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"11mt1-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"11mt1-0-0\"><em><strong><span data-offset-key=\"11mt1-0-0\"><span data-text=\"true\">Jurisprud\u00eancias<\/span><\/span><\/strong><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"aba7-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"aba7-0-0\"><span data-offset-key=\"aba7-0-0\"><span data-text=\"true\">\u201cQuebra de caixa \u2013 Natureza jur\u00eddica \u2013 Comerci\u00e1rio. A parcela paga sob a denomina\u00e7\u00e3o de quebra de caixa, prevista em norma coletiva, em decorr\u00eancia do exerc\u00edcio de fun\u00e7\u00e3o de maior responsabilidade, tem natureza salarial e, por for\u00e7a do disposto no art. 457\u00ba, \u00a7 1\u00ba, da CLT, integra o sal\u00e1rio para todos os efeitos legais. A motiva\u00e7\u00e3o para a edi\u00e7\u00e3o da S\u00famula n\u00ba 247 do C. TST persiste no caso do empregado comerci\u00e1rio que recebe gratifica\u00e7\u00e3o sob o mesmo nomen iuris n\u00e3o apenas para ressarcir eventuais perdas, haja vista que o seu pagamento independe da verifica\u00e7\u00e3o de preju\u00edzo, mas para remunerar a maior responsabilidade. Aplica\u00e7\u00e3o anal\u00f3gica do citado verbete sumular. Embargos n\u00e3o providos.\u201d PROCESSO TRT 15\u00aa REGI\u00c3O N\u00ba 01514-2005-071-15-00-0. Relator JUIZ JOS\u00c9 ANTONIO PANCOTTI.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8v4sr-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8v4sr-0-0\"><span data-offset-key=\"8v4sr-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"82b1f-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"82b1f-0-0\"><span data-offset-key=\"82b1f-0-0\"><span data-text=\"true\">Decis\u00e3o N\u00b0 052854\/2006.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"fij1a-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"fij1a-0-0\"><span data-offset-key=\"fij1a-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"eeurn-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"eeurn-0-0\"><span data-offset-key=\"eeurn-0-0\"><span data-text=\"true\">Gratifica\u00e7\u00e3o quebra de caixa: Natureza jur\u00eddica. Tratando-se de verba colocada \u00e0 disposi\u00e7\u00e3o do empregado com a finalidade de cobrir diferen\u00e7as eventualmente verificadas nas opera\u00e7\u00f5es e atividades de cobran\u00e7a, a gratifica\u00e7\u00e3o quebra de caixa assume o car\u00e1ter de garantia, ainda que unilateralmente limitada, da intangibilidade salarial. Logo, se paga com habitualidade, tem ela natureza salarial, passando a integrar o sal\u00e1rio do empregado, para todos os efeitos legais, sendo sua natureza jur\u00eddica salarial e n\u00e3o indenizat\u00f3ria. (intelig\u00eancia da S\u00famula n\u00ba 247 do C. TST).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"82t97-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"82t97-0-0\"><span data-offset-key=\"82t97-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"2lfib-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2lfib-0-0\"><span data-offset-key=\"2lfib-0-0\"><span data-text=\"true\">Recurso Provido. PROCESSO TRT 15\u00aa REGI\u00c3O N\u00ba 01514-2005-071-15-00-0. Relator Juiz JOS\u00c9 ANTONIO PANCOTTI. Decis\u00e3o N\u00b0 039276\/2006.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4oldh-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4oldh-0-0\"><span data-offset-key=\"4oldh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"f6vku-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"f6vku-0-0\"><span data-offset-key=\"f6vku-0-0\"><span data-text=\"true\">Ementa: Quebra de caixa, Pagamentos efetivados pelo recorrente\u2019 Irredutibilidade de sal\u00e1rio. Alega o reclamante que os descontos salariais, pass\u00edveis de ser realizados, est\u00e3o fixados no artigo 462\u00ba da CLT, n\u00e3o se justificando a compensa\u00e7\u00e3o das diferen\u00e7as de caixa com a verba recebida pelo obreiro a t\u00edtulo de quebra de caixa, tendo em vista a diversidade de suas naturezas. Tem-se que o reclamante foi promovido a fun\u00e7\u00e3o de caixa a partir de 01\/11\/2002, momento em que passou a receber gratifica\u00e7\u00e3o de caixa, fato incontroverso, diante da afirma\u00e7\u00e3o do autor na inicial. A gratifica\u00e7\u00e3o de caixa foi estabelecida na cl\u00e1usula 12 do instrumento coletivo da categoria, in verbis:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4utve-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4utve-0-0\"><span data-offset-key=\"4utve-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8nfd8-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8nfd8-0-0\"><span data-offset-key=\"8nfd8-0-0\"><span data-text=\"true\">Cl\u00e1usula d\u00e9cima segunda: Gratifica\u00e7\u00e3o de caixa. Fica assegurado aos empregados que efetivamente exer\u00e7am e aos que venham a exercer, na vig\u00eancia da presente Conven\u00e7\u00e3o, as fun\u00e7\u00f5es de Caixa e Tesoureiro o direito \u00e0 percep\u00e7\u00e3o de R$175,02 (cento e setenta e cinco reais e dois centavos) mensais, a t\u00edtulo de gratifica\u00e7\u00e3o de caixa, respeitando-se o direito dos que j\u00e1 percebem esta mesma vantagem em valor mais elevado. Ressalte-se que a referida gratifica\u00e7\u00e3o visa ressarcir poss\u00edvel preju\u00edzo que o autor viesse a sofrer em raz\u00e3o de constata\u00e7\u00e3o de diferen\u00e7a no caixa de sua responsabilidade. Desta forma, independentemente de se questionar acerca de dolo ou culpa, o desconto \u00e9 leg\u00edtimo, n\u00e3o se vislumbrando transfer\u00eancia para o obreiro do risco do empreendimento.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"bp9st-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"bp9st-0-0\"><span data-offset-key=\"bp9st-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"ed3lo-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ed3lo-0-0\"><span data-offset-key=\"ed3lo-0-0\"><span data-text=\"true\">Processo 00216-2005-114-03-00-2 RO. Relator JUIZ BOL\u00cdVAR VI\u00c9GAS PEIXOTO. Belo Horizonte, 20 de setembro de 2005.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4nmsc-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4nmsc-0-0\"><span data-offset-key=\"4nmsc-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"fm4qj-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"fm4qj-0-0\"><span data-offset-key=\"fm4qj-0-0\"><span data-text=\"true\">Ementa: Descontos, Quebra de caixa. A intangibilidade a que alude o artigo 462\u00ba, da CLT, consiste em evitar-se a abusividade de poss\u00edvel artif\u00edcio empresarial em reduzir o sal\u00e1rio do empregado com a pr\u00e1tica de utilizar-se dessa via para transferir os riscos da atividade econ\u00f4mica ao trabalhador. Quando o empregado \u00e9 beneficiado pela verba \u2018quebra de caixa\u2019, m\u00eas a m\u00eas, e ocorrendo a diferen\u00e7a no caixa, n\u00e3o se configura afronta \u00e0 referida norma legal o desconto proporcional \u00e0 diferen\u00e7a ocorrida. Processo RO \u2013 10766\/01. Relator Em\u00edlia Facchini. Belo Horizonte, 02 de outubro de 2001.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"fr29h-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"fr29h-0-0\"><span data-offset-key=\"fr29h-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e038b-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e038b-0-0\"><span data-offset-key=\"e038b-0-0\"><span data-text=\"true\">Embargos. Gratifica\u00e7\u00e3o de quebra de caixa. Descontos salariais efetuados a t\u00edtulo de diferen\u00e7as de numer\u00e1rio no caixa. Artigo 462\u00ba da CLT. O artigo 462\u00ba da CLT, que contempla o princ\u00edpio da intangibilidade do sal\u00e1rio, disp\u00f5e que o empregador pode efetuar o desconto nos sal\u00e1rios em caso de dano provocado pelo empregado que agiu dolosamente no exerc\u00edcio de suas fun\u00e7\u00f5es. Autoriza ainda os descontos se o ato praticado foi culposo, ou seja, feito com neglig\u00eancia, imprud\u00eancia ou imper\u00edcia, sendo exigida nesta hip\u00f3tese a pr\u00e9via e expressa autoriza\u00e7\u00e3o do empregado. Conclui-se, pois, ante tais premissas, que a simples percep\u00e7\u00e3o da comiss\u00e3o de caixa, que o Regional entende como \u2018quebra de caixa\u2019 n\u00e3o autoriza, por si s\u00f3, que sejam procedidos os descontos no sal\u00e1rio do empregado, porque n\u00e3o prescinde de prova de que as diferen\u00e7as verificadas no caixa ocorreram por culpa ou dolo do empregado. TST \u2013 ERR NUM: 465569 ANO: 1998 REGI\u00c3O:09 \u2013 DJ DATA: 30\/05\/2003.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"am86a-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"am86a-0-0\"><span data-offset-key=\"am86a-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"c7ak9-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c7ak9-0-0\"><span data-offset-key=\"c7ak9-0-0\"><span data-text=\"true\">Diferen\u00e7a de caixa. A gratifica\u00e7\u00e3o de caixa constitui \u2018plus\u2019 financeiro decorrente do trabalho e verba paga diretamente pelo empregador e com habitualidade. Assim, a natureza salarial da gratifica\u00e7\u00e3o emerge imperiosa, nos termos do \u00a7 1\u00ba do artigo 457\u00ba Consolidado. Remunera\u00e7\u00e3o cuja intangibilidade \u00e9 garantida a exce\u00e7\u00f5es das hip\u00f3teses enumeradas em lei ou autorizadas via negocia\u00e7\u00e3o coletiva, artigo 462\u00ba da CLT. A responsabilidade do Obreiro, tamb\u00e9m se legitima mediante apura\u00e7\u00e3o de cometimento de ato culposo ou doloso que acarrete preju\u00edzo ao empregador, esta a luz do direito comum, fonte subsidi\u00e1ria na reg\u00eancia do contrato de trabalho. TST \u2013 RR NUM: 499316 ANO: 1998 REGI\u00c3O: 02 \u2013 DJ DATA: 08\/11\/2002.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"b8ou4-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"b8ou4-0-0\"><span data-offset-key=\"b8ou4-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7eulv-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7eulv-0-0\"><span data-offset-key=\"7eulv-0-0\"><span data-text=\"true\">Quebra de caixa. Natureza jur\u00eddica. Comerci\u00e1rio. A parcela paga mensalmente, em valor ou percentual fixo, a t\u00edtulo de quebra de caixa, constitui acr\u00e9scimo destinado a remunerar a maior responsabilidade que se exige do empregado, no exerc\u00edcio da fun\u00e7\u00e3o que a enseja. O m\u00f3vel que conduziu \u00e0 edi\u00e7\u00e3o do Enunciado n\u00ba 247 do TST remanesce, mesmo quando se cogita de comerci\u00e1rio, eis que o t\u00edtulo sob apre\u00e7o, ressalvadas restri\u00e7\u00f5es em sua origem, ostente natureza salarial, nada indenizando. TST \u2013 RR NUM: 665147 ANO: 2000 REGI\u00c3O: 02 \u2013 DJ DATA: 06\/06\/2003.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"eabiq-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"eabiq-0-0\"><span data-offset-key=\"eabiq-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"b5k8f-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"b5k8f-0-0\"><span data-offset-key=\"b5k8f-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5nihg-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5nihg-0-0\"><span data-offset-key=\"5nihg-0-0\"><span data-text=\"true\">Fonte: Business Informativos<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"e65go-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e65go-0-0\"><span data-offset-key=\"e65go-0-0\"><span data-text=\"true\">As mat\u00e9rias aqui apresentadas s\u00e3o retiradas da fonte acima citada, cabendo \u00e0 ela o cr\u00e9dito pela mesma.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4rgf6-0-0\" data-editor=\"90us4\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4rgf6-0-0\"><span data-offset-key=\"4rgf6-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0O que voc\u00ea precisa saber sobre quebra de caixa Conceito \u00a0 Quebra de caixa \u00e9 a import\u00e2ncia paga aos empregados que trabalham com o manuseio de numer\u00e1rio (dinheiro), tais como o caixa banc\u00e1rio ou de institui\u00e7\u00f5es financeiras, o caixa de loja de com\u00e9rcio em geral, o cobrador de \u00f4nibus, o bilheteiro, entre outros. \u00a0 A &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[956],"class_list":["post-3892","post","type-post","status-publish","format-standard","hentry","category-recursos-humanos","tag-quebra-de-caixa"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/3892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/comments?post=3892"}],"version-history":[{"count":0,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/3892\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/media?parent=3892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/categories?post=3892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/tags?post=3892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}