Passivo trabalhista: estudo de caso em uma empresa de mineração da região do Seridó

Abstract

The present study is a survey about the financial impact suffered by companies, presenting as an example a mining company located in the Seridó region, which has a high number of labor lawsuits and condemnations for irregular practices in their labor contracts, being, therefore, subject of complaints to the supervisory bodies of labor rights. This non-compliance with the labor laws creates for the company the Labor Liability, obligation to third parties that arises at the moment in which occurs the judicial collection of amounts due. With positive results for the complaining part in the process, the company is committed to make the payments that should have been made during the labor agreement, and this situation has a significant impact on the financial sector of the entity, due to the transfer that, at the moment of a sentence, shall be effected immediately and with a value greater than that owed by the employer to his employee for the practice of the employment activity