The hiring bonus as the nomenclature itself indicates

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Amount paid when the employee or athlete, both of high performance and notable differences, as a rule, breaks with the previous labor relationship to establish a new one. From a teleological perspective, the payment of the hiring bonus occurs in order to encourage the abandonment of the previous employment relationship so that the professional is encouraged to venture into another workplace. It is known that, when it is the worker who causes the contract to be broken, he loses the right to withdraw the amounts deposited in the Service Time Guarantee Fund  relating to the employment contract, as well as no longer being entitled to compensation.

The amount deposited in the aforementioned fund. In addition to the obvious financial losses, compared to unfair dismissal, there is a psychological aspect to be considered. Changes, even if they objectively appear to be for the better, cause anguish as they break with the status quo , resulting in loss of previously acquired stability. Pursuant EX Mobile Phone Numbers to art. "a" of item I of article 195 of CRFB/88, the social contributions of the employer, the company and the entity equivalent to it in accordance with the law, will fall on "the payroll and other work income paid or credited, to any title, to the individual who provides services, even without an employment relationship.



The nodal point, therefore, rests on determining whether the amount paid as a hiring bonus would (or not) bear the retributive nature of the provision of services. If the worker is receiving the hiring bonus as a result of the work that was – or will be – carried out, the social security contribution must be levied on it. On the other hand, if there is no demonstration that the hiring bonus was paid as a result of the provision of services, the amount is exempt from taxation. The recent changes in the composition of the Superior Chamber of Carf already signal implications for positions previously considered dominant, including the submission of the hiring bonus to taxation.