What is the difference between pejotization and outsourcing?

Since the government created the MEIan acronym for individual microentrepreneur, thousands of people were able to formalize themselves, obtaining the benefits of being a legal person and being able to count, for example, with CNPJ, issuance of invoices, simplified taxation, contribution to retirement, among other advantages.

Thus, professionals from different categories, who worked on their own and informally, expanded their scope of action, becoming formalized micro-entrepreneurs.

Meanwhile, companies have found a way to increase their number of employees, without necessarily making a contract through a formal contract, with the costs and rules of the CLT, which is the Consolidation of Labor Laws.

Even after all this time, however, there are still doubts about the relationship between professionals classified as MEI and companies.

In this article we will bring the main differences between the pejotization and the outsourcing of collaborators.

Differences between pejotization and outsourcing

Pejotization is a practice that has become usual in employment relationships through hiring via CNPJ. In practice, this happens in several ways.

Basically, the service taker requires, in order to be hired, the issuance of an invoice from its service providers.

Now, is this the same thing as outsourcing? Definitely not!

Outsourcing presupposes ever three characters:

  • Service taker or contractor (company that hires the labor);
  • Contracted company (Legal entity providing service);
  • Worker (professional who has a work card signed by the service provider).

Thus, it is clear that there is a employment contract (signed card) between the worker and the legal person service provider.

That is, there is a civil contract between two legal entities: the service provider and the service provider.

Therefore, it becomes clear that there is an employee governed by the CLT, with all labor rights (FGTS, vacation + a constitutional third, 13th, overtime, prior notice, paid weekly rest, etc.) preserved and all their own taxes ( Pension, PIS/PASEP; Cofins, CSLL, etc.)

What is the problem of confusing pejotization with outsourcing?

The main problem is that pejotization is not a practice provided for by law, so, in some cases, the worker can – before the labor court – establish an employment relationship by proving the existence of subordination, personality and non-contingency.

In this scenario, the PJ will bear high legal costs, in addition to fines and indemnities.

Here’s a brief overview of the items that can configure the existence of a link:

  • Subordination: When an outsourced is hired, there is no subordination to the borrower, as the person who practices labor management activities is the company providing the service. As an example, if the worker needs to be reprimanded for some fault, this must be done by his employer and the employer is the PJ providing the service and not the PJ taking it.
  • Personality: Likewise, for the borrower, it does not matter who performs the labor, as it is not hiring an individual, but the provision of labor by a legal entity.
  • Legal forecast: Outsourcing is legally provided for by law 6019/74 (temporary work law), with amendments to law 13429/17 (outsourcing law) and law 13467/17 (labor reform).

It should be noted that the outsourcing of activities, which have their own law (such as the security guard), have particularities.

Pejotization, on the other hand, is seen as a non-legalized practice, with the aim of circumventing tax and labor obligations, which, as a result, can make labor relations precarious.

Is MEI a company?

Another important point to clarify is the following: after all, is MEI a company?

The answer is no.

The MEI is an individual taxpayer equivalent to a company, which has limitations and incentives (registration, financing, abatement, exemption or simplification of taxes, etc.). See the main ones:

What does it mean to be equated with a company?

In practice, it means to say that it is a “mini PJ”! Precisely for this reason, it is entitled to incentives that will only exist as long as it remains in this category, which provides for various limitations (of earnings and obligations).

MEI vulnerability

The figure of MEI was created to ward off informality, therefore, to speak of MEI is to speak of a large number of people, but that generate gains – individually – of little economic expression.

As a curiosity, when the MEI exceeds 20% of the allowed revenue ceiling, the MEI regime is automatically disqualified from the Microenterprise (ME) regime.

It is also important to note that there are many MEI members who are unemployed or discouraged.

These are people who have not found or who have given up looking for a job, but who need to generate income for their subsistence.

Thus, any understanding of the MEI as having a vulnerability in the analysis – before the labor judge – of the establishment of an employment relationship is not surprising.

What are the criticisms of the excessive use of MEI?

Despite all the benefits, the use of MEI is not free from criticism.

For the economy, it can make labor relations precarious and, consequently, economic relations themselves – by maintaining a fragile, uncertain and scarce labor market.

For legal entities that take the services, it can generate fines, indemnities and tax collections, if a labor judge wins the case for a bond request – which can be proven, for example, from a subordination.

Certainly, in addition to these consequences, we could address the effects arising from the posture of a company that acts against the law.

Here you can mention dimensions such as:

  • Compliance (acting in accordance with laws, norms and rules);
  • Accountability (practices related to accountability, accountability, anti-corruption conduct);
  • Social marketing (actions aimed at society, in order to mitigate or eliminate social problems), etc.

These and other effects, brought to light by the power of social networks, in the midst of cancellation culture or trends on sites like Reclame Aqui, can easily set a company with an unfavorable reputation that results in its stagnation or elimination from the market.

Therefore, it is much cheaper and easier to avoid this type of problem by acting within the law and in accordance with good practices, in order to make marketing, finance and the company’s legal life easier and cheaper.

In this way, the probabilities of growth for the company, for the consumer market and for the country’s economy are greater.

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About Yadunandan Singh

Born in 1992, Yadunandan approaches the world of video games thanks to two sacred monsters like Diablo and above all Sonic, strictly in the Sega Saturn version. Ranging between consoles and PCs, he is particularly fond of platform titles and RPGs, not disdaining all other genres and moving in the constant search for the perfect balance between narration and interactivity.

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