Pejotização: precarização das relações de trabalho em virtude da substituição do regime regular por prestadores de serviço mediante contratos maquiados vislumbrando a imunidade tributária

Abstract

The phenomenon called “Pejotização”, which is nothing more than the replacement of employment contracts by Rendering of Services, which, beforehand - with minor exceptions - are mostly agreed upon between companies. Gradually, there is a transition from the regular regime, to the provision of services, which, as will be discussed in this article, is counterproductive. Therefore, it is important to discuss how this attitude affects employment relationships, as well as to reflect on the unfeasibility of adopting this method, since, when analyzing any liabilities, it is clear that compensation is insufficient, or even non-existent, and supposedly originated as a result of an agreement along the lines of a service provider. Furthermore, the manifest incompatibility between the two models will be demonstrated, in view of the observance of the singularities of the employment relationship, making the existing fraud evident.